CELEX: 51990PC0540
Language: en
Date: 1991-02-08
Title: MODIFICATION OF THE PROPOSAL FOR A COUNCIL DIRECTIVE ON THE CHARGING OF TRANSPORT INFRASTRUCTURE COSTS TO HEAVY GOODS VEHICLES

20. 3. 91                                  Official Journal of the European Communities                                  No C 75/1
                                                                  II
                                                          (Preparatory Acts)
                                                     COMMISSION
               Modification of the proposal for a Council Directive on the charging of transport infrastructure costs
                                                       to heavy goods vehicles
                                                            (91/C 75/01)
                                                         COM(90) 540 final
               (Submitted by the Commission on the basis of Article 149 (3)of the EEC Treaty on 27 November
                                                                1990)
The proposal of the Commission of 8 January 1988 (doc.                     minimum vehicle tax rates to be observed by all
COM(87) 716 final) is modified as follows:                                 Member States, should be introduced;
                                                                           Whereas the longer-run objective is the implementation
 1. The 'whereas'-clauses are replaced by:                                 for vehicle taxation purposes of a Community-wide
                                                                           system following the principle of territoriality;
     Whereas national vehicle taxation systems for the use or
     possession of heavy goods vehicles should be                          Whereas a strict time schedule for the implementation
     progressively adjusted; whereas this covers the                       of the different steps should be followed;
     structures of these taxes as well as their effective rate             Whereas it is necessary for the Commission to negotiate
     levels;                                                               agreements with third countries with a view to ensuring
                                                                           the proper functioning of the Community road taxation
     Whereas a harmonized structure of the tax systems, on                 system, to reducing differences in the taxation systems
     the basis of their maximum permissible gross laden                    of the parties concerned and to assuring the free flow of
     weights within categories classified according to the                 road transport.
     number and configuration of their axles is needed for
     the implementation of a Community-wide road cost                  2. Article 2(1), first paragraph, is replaced by the
     allocation system without creating distortions of                     following:
     competition;
                                                                           '1.    For the purpose of this Directive, heavy goods
                                                                           vehicles means rigid lorries, road trains and articulated
     Whereas tax rates should be determined in such a way
                                                                           vehicles, registered in a Member State or, if not
     as to reflect the costs caused to the road infrastructures
                                                                           registered, belonging to undertakings established in a
     by these vehicles; whereas for this purpose the taxation
                                                                           Member State or to residents of a Member State or used
     on any vehicle, taking account of the excise on diesel
                                                                           within a Member State by these undertakings or these
     fuel at its harmonized level should cover at least the
                                                                           residents provided that:
     traffic-related cost of using the infrastructure by that
    vehicle; whereas the net payment of vehicle taxes                      — their tractive power is provided by a diesel
    should reflect the payment of tolls for the use of certain                 engine,
    road infrastructure in certain Member States;
                                                                          — they are used for the transport of goods by road,
    Whereas it is advisible initially to limit the adjustment             — their maximum permissible gross laden weight is
    of national taxation systems to diesel-powered                             not less than 12 tonnes.'
    commercial vehicles of more than a certain threshold
    tonnage liable to be used for intra-Community                      3. In Article 4 (3) is deleted and to paragraph 2 (b) is
    transport of goods;                                                   added: 'tolls on bridges, tunnels and mountain
                                                                          passes'.
    Whereas an accurate allocation of road infrastructure
    costs and external costs should ideally be based on                4. Article 5 (2) is replaced by the following:
    relevant cost figures in each of the Member States;                   '2.     For the purpose of this Directive tolls shall be
    whereas, failing the general availability of such figures             permitted only on specific motorways, or motorway
    at this moment, a temporary system, based on                          networks or parts thereof.
 ---pagebreak--- No C 75/2                                Official Journal of the European Communities                                   20. 3. 91
    'Motorway' means a road specially designed and built                tax rates for each of the vehicle categories, by taking
    for motor traffic, which does not serve properties                   into account the level of road infrastructure costs
    bordering on it, and which:                                          obtained under paragraphs 2 and 3 after having
                                                                         substracted foreseeable tax revenue from diesel excise
       (i) is provided, except at special points or
                                                                        duty for the different vehicle categories, following the
           temporarily, with separate carriageways for the
                                                                        method given in Annex IV.
           two directions of traffic, separated from each
           other either by a dividing strip not intended for             5.     Vehicle tax rates shall be expressed in ecu.
           traffic or, exceptionally, by other means;
                                                                        6.      Member States not complying with the time limits
      (ii) does not cross at level with any road, railway or            for transmitting the information as described in
           tramway track, or footpath; and                              paragraphs 1 and 2 shall not be included in the
    (iii) is specially signposted as a motorway.'                       calculations. The Community road infrastructure costs
                                                                        and the resulting tax rates shall then be calculated on
 5. Article 6 (2) is replaced by the following:                         the basis of the information sent by the other Member
                                                                        States only.
    '2.     Within each category or sub-category the basis of
    taxation shall be the maximum permissible gross laden               7.      In so far as at least seven of the Member States
    weight of the heavy goods vehicles.                                 would not be in a position to provide the Commission
                                                                        with the suitable data on road infrastructure costs of
    Differentiation of maximum permissible gross laden                  Annex III, the Commission shall be authorized to
    weight shall be implemented on the basis of the                     increase at a maximum 10% annually the rates
    classification given in Annex I.'                                   provided for in Article 9.
 6. Article 6 (3) is deleted.                                            8.     The procedure set out in paragraphs 2 to 6 shall
                                                                        be repeated annually. On these occasions the
 7. Article 7 (2) is deleted.                                           Commission shall also be taken into account the need to
                                                                        establish a gradual increase of the coverage of road
 8. Article 8 (2) (b) is deleted.                                       infrastructure costs so that at least total road
                                                                        infrastructure costs are covered, not later than 31
 9. Article 8 (2) (c) becomes new paragraph 2 (b).
                                                                        December 1999.
10. Article 9 is replaced by the following:                             9.      The Council shall decide before 31 December
                                                                         1993 on a proposal from the Commission on the
     'Article 9                                                         procedure to be followed for the implementation of
    Provisionally, the Member States shall apply the                    paragraph 8.'
    minimum vehicle taxation rates calculated following
    the method described in Annex II. These will enter into         12. Article 11 is replaced by the following:
    force on 1 January 1992 and will be valid until 31
    December 1994, date after which the rates established                'Article 11
    on the basis of Article 10 shall apply.'                            As from 1 January 1992, national authorities may
                                                                        reimburse vehicle taxes paid to them on the basis of the
11. Article 10 is replaced by the following:                            number of vehicle km driven on toll motorways in the
                                                                        Community. Reimbursement shall take place on a
     'Article 10
                                                                        yearly basis by application of the following formula:
    1.      From 1 January 1995, Member States shall apply
                                                                            vehicle km driven on toll motorways x nominal
    minimum vehicle tax rates established on the basis of
                                                                                             annual vehicle tax
    the following paragraphs. The Council shall decide on
    those rates not later than 31 December 1993 on the                                            100 000.'
    basis of a proposal from the Commission put forward
    not later than 1 March 1983.                                    13. Article 12 becomes Article 13.
    2.      For each of the vehicle categories which are            14. A new Article 12 is inserted:
    specified in Article 6, Member States shall
    communicate to the Commission the corresponding                     'Article 12
    road infrastructure costs, following the scheme given in
    Annex III, not later than 1 June 1992.                              Member States shall implement the laws, regulations
                                                                        and administrative provisions necessary to comply with
    3.      On the basis of the information on road                     this Directive as from 1 January 1992. They shall
    infrastructure costs received from the Member States                immediately inform the Commission thereof.
    under paragraph 2, the Commission shall determine
    average road infrastructure costs for each of the                   When Member States adopt these provisions, these
    respective vehicle categories.                                      shall contain a reference to this Directive or shall be
                                                                        accompanied by such reference at the time of their
    4.      Using the information submitted by Member                   official publication. The procedure for such reference
    States, the Commission will calculate minimum vehicle               shall be adopted by Member States.
 ---pagebreak--- 2 0 . 3 . 91                      Official Journal of the European Communities                                               No C 75/3
                                                      ANNEX I
                                          CLASSIFICATION OF VEHICLES
                                          Goods vehicle subclass gvw (tonnes)
             Over                  Not over                                     Over                                Not over
                        RIGID                                                             COMBINATIONS
                        2 axles                                                                2 + 2 axles
               7,5                     12                                        23                                    25
              12                       13                                        25                                    26
              13                       14                                        26                                    28
              14                       15                                        28                                    29
              15                      18                                         29                                    31
                                                                                 31                                    33
                                                                                 33                                    36
                        3 axles                                                  36(i)                                 38(i)
              15                      17
              17                      19                                                       2 + 3 axles
              19                      21
             21                       23                                         36                                    38
             23                       25                                         38                                    40
             25 (')                   26(i)
                                                                                               3 + 2 axles
                        4 ax/ij
                                                                                 36                                    38
             23                       25                             p           38                                    40
             25                       27                                         40                                    44
             27                       29
             29                       31
             31 H                     32 0                                                     3 + 3 axles
                                                                                 36                                    38
                    COMBINATIONS                                                 38                                    40
                      2 + 1 axles                                                40                                    44
                                                               (') Vehicles equipped with a drive axle with air suspension or an equivalent
             12                       14                           system.
             14                       16
             16                       18
             18                       20
             20                       22
             22                       23
             23                       25
             25                       28
 ---pagebreak--- No C 7 5 / 4                        Official Journal of the European Communities                                                     20. 3. 91
                                                       ANNEX II
                                                        TABLE 1
                     INTERIM TAXES TO BE APPLIED FROM 1 JANUARY 1992 TO 31 DECEMBER 1992
                                          Goods vehicle subclass — gvw (tonnes)
              Rigid               Minimum tax                                 Combinations                             Minimum tax
                                  (in ECU/year)                                                                        (in ECU/year)
             2 axles                                                            2 + 2 axles
     12              13                   71                               23                  25                             165
     13              14                  204                               25                  26                             271
     14              15                  286                               26                  28                             398
     15              18                  645                               28                  29                             482
                                                                           29                  31                             790
                                                                           31                  33                           1097
             3 axles                                                       33                  36                           1666
                                                                          36 0 )               38 0 )                       1 666
     15              17                  127
     17              19                  262
     19              21                  339                                    2 + 3 axles
     21              23                  523
     23              25                  814
                                                                          36                   38                           1216
     25 H            26 H                814
                                                                          38                   40                           1652
             4 axles
                                                                                3 + 2 axles
     23              25                  343
                                                                          36                   38                           1 072
    .25              27                  537
                                                                          38                   40                           1481
     27              29                  853
                                                                          40                   44                          2 191
     29              31                1267
     310)            32(M              1267
                                                                                3 + 3 axles
        Combinations
                                                                          36                   38                             532
                                                                          38                   40                             791
         2 + 1 axles                                                      40                   44                          1 262
     12              14                    0
                                                                 (') Vehicles equipped with a drive axle with air suspension or an equivalent
     14              16                    0                         system.
                                                                     Vehicles equipped with such suspension systems are taxed on the basis of
     16              18                   32                         the tariff which is applicable to the vehicle category immediately below it.
                                                                     For example, a vehicle with three axles and a maximum gross laden weight
     18              20                   76                         of 23 tonnes would be taxed at ECU 339 instead of ECU 523.
     20              22                  175                     (2) Vehicles equipped with a drive axle with air suspension or an equivalent
                                                                     system.
     22              23                  229                         Vehicles equipped with such suspension systems are taxed on the basis of
     23              25                 414                          the tariff which is applicable to the vehicle category immediately below it.
                                                                     For example, a combination with three axles and a maximum gross laden
     25              28                 723                          weight of 23 tonnes would be taxed at ECU 175 instead of ECU 229.
 ---pagebreak--- 20. 3. 91                            Official Journal of the European Communities                                                   No C 7 5 / 5
                                                          TABLE 2
                      INTERIM TAXES TO BE APPLIED FROM 1 JANUARY 1993 TO 31 DECEMBER 1993
                                            Goods vehicle subclass — gvw (tonnes)
              Rigid                Minimum tax                                  Combinations                            Minimum tax
                                   (in ECU/year)                                                                        (in ECU/year)
             2 axles                                                             2 + 2 axles
      12              13                    94                              23                   25                            220
      13              14                  272                               25                  26                             361
      14              15                  382                               26                  28                             531
      15              18                  860                               28                  29                             643
                                                                            29                  31                           1053
                                                                            31                  33                           1463
             3 axles                                                        33                  36                           2 222
                                                                            36^)                38 0 )                       2 222
      15              17                  169
      17              19                  349
      19              21                 452                                     2 + 3 axles
      21              23                  697
      23              25               1086
                                                                            36                  38                           1 622
      25 0 )         26 0 )            1086
                                                                            38                  40                           2 203
             4 axles
                                                                                 3 + 2 axles
     23              25                  457
     25              27                  716                                36    •             38                           1430
     27              29                1 137                                38                  40                           1 974
     29              31                1689                                40                   44                          2 922
     3i n            32 0 )            1689
                                                                                 3 + 3 axles
        Combinations
                                                                           36                   38                             709
                                                                           38                   40                          1054
         2 + 1 axles                                                       40                   44                          1683
     12              14                     0                     (') Vehicles equipped with a drive axle with air suspension or an equivalent
     14              16                     0                         system.
                                                                      Vehicles equipped with such suspension systems are taxed on the basis of
     16              18                    43                         the tariff which is applicable to the vehicle category immediately below it.
                                                                      For example, a vehicle with three axles and a maximum gross laden weight
     18              20                  101                          of 23 tonnes would be taxed at ECU 452 instead of ECU 697.
     20              22                  233                      (2) Vehicles equipped with a drive axle with air suspension or an equivalent
                                                                      system.
     22              23                  305                          Vehicles equipped with such suspension systems are taxed on the basis of
     23              25                                               the tariff which is applicable to the vehicle category immediately below it.
                                         552
                                                                      For example, a combination with three axles and a maximum gross laden
     25              28                  964                          weight of 23 tonnes would be taxed at ECU 233 instead of ECU 305.
 ---pagebreak--- No C 7 5 / 6                         Official Journal of the European Communities                                                       20. 3 . 91
                                                         TABLE 3
                      INTERIM TAXES TO BE APPLIED FROM 1 JANUARY 1994 TO 31 DECEMBER 1994
                                           Goods vehicle subclass — gvw (tonnes)
              Rigid •              Minimum tax                                   Combinations                             Minimum tax
                                   (in ECU/year)                                                                         (in ECU/year)
             2 axles                                                               2 + 2 axles
     12               13                  118                                23                   25                            275
     13               14                  340                                25                   26                            451
     14               15                  477                                26                   28                            664
     15                18               1075                                 28                   29                            804
                                                                             29                   31                          1 316
                                                                             31                   33                          1 829
             3 axles                                                         33                   36                          2 777
                                                                             36 0 )               38 0 )                      2 777
     15               17                  211
     17               19                  436
                                                                                                                   •
     19               21                  565                                      2 + 3 axles
     21               23                  871
     23               25                1357
                                                                             36                   38                          2 027
     25 0 )           26 0 )            1357
                                                                             38                   40                          2 754
             4 axles
                                                                                   3 + 2 axles
     23               25                  571
     25               27                  895                                36                   38                          1787
     27               29                1421                                 38                   40                          2 468
     29               31                2111                                 40                   44                          3 652
     31 0 )           32(i)             2111
                                                                                   3 + 3 axles
        Combinations
                                                                             36                   38                            886
                                                                             38                   40                          1318
          2 + 1 axles                                                        40                   44                          2 104
     12               14                     0                    ( l ) Vehicles equipped with a drive axle with air suspension or an equivalent
     14               16                     0                          system.
                                                                        Vehicles equipped with such suspension systems are taxed on the basis of
     16               18                   54                           the tariff which is applicable to the vehicle category immediately below it.
                                                                        For example, a vehicle with three axles and a maximum gross laden weight
     18               20                  126                           of 23 tonnes would be taxed at ECU 565 instead of ECU 871.
     20               22                  291                     0 ) Vehicles equipped with a drive axle with air suspension or an equivalent
                                                                        system.
     22               23                  381                           Vehicles equipped with such suspension systems are taxed on the basis of
                                                                        the tariff which is applicable to the vehicle category immediately below it.
     23               25                  690
                                                                        For example, a vehicle with three axles and a maximum gross laden weight
     25               28                1205                            of 23 tonnes would be taxed at ECU 291 instead of ECU 381.
 ---pagebreak--- 20. 3. 91                                      Official Journal of the E u r o p e a n Communities                                                  No C 75/7
                                                                    METHODOLOGY
            The principles
            1.     With a view to the lack of historical data for the majority of Member States, a certain number of calculations
            have been made by the services of the Commission to arrive at minimum vehicle tax rates for the respective vehicle
            categories.
            Data on average road infrastructure costs per vehicle km for HGV are available for four Member States only (D, F,
            B, UK).
            Starting from the assumption that hauliers drive on average 100 000 km a year, an average total road
            infrastructure cost of ECU 15 610 (ECU 10 230 for the variable costs and ECU 5 380 for the fixed road
            infrastructure costs) (1) is calculated by the multiplication of the average road infrastructure cost per vehicle km. It
            should be noted that this figure is an average only and for that reason it does not correspond to the infrastructure
           costs of any of the 'real' vehicle categories.
            To obtain the road infrastructure cost levels for the different vehicle categories, use has been made of the figures
           which were calculated for the average variable-, average fixed- and average total costs on the one hand, and the
           various coefficients published by the United Kingdom, Department of Transport on the other hand.
           2.      To determine the minimum vehicle taxes per annum, the following calculation was made for each vehicle
           category:
           The general formula is:
           (total road infrastructure costs — diesel excise duties paid) x K = minimum vehicle tax
           where:
           — total road infrastructure costs = the sum of the variable and fixed road infrastructure costs for the vehicle
                category concerned (see point 3 below);
           — diesel excise duties paid = the amount of diesel excise which a specific vehicle would pay (= annual mileage x
                consumption/km x excise duty/litre) (see point 4 below);
           — The minimum vehicle tax would be equal to K multiplied by that part of total road infrastructure costs which is
                not covered by diesel excise duties. The multiplicative factor K is applied to all the vehicle categories (see
                point 5 below).
           Further explanation of the three elements
           3.      Calculation of the total road infrastructure costs for each vehicle category, following the method used in the
           United Kingdom, is based on the following parameters:
           — maximum permissible gross laden weight of the vehicle,
           — the number of standard axles (depending on the number of axles and the weight of the vehicle),
           — the number of passenger car units (depending on the dimensions of the vehicle).
           Those specifications allow to calculate the road infrastructure costs for each of the different vehicle categories,
          provided these costs are known for at least one vehicle category. Since only average total costs for all heavy goods
           vehicle categories together are known, it is these costs which have been used as a basis for the calculation of the
           various minimum vehicle taxes.
          4.      The objective is to cover the variable road infrastructure costs by excise duties on diesel. In other words, this
          rate would cover the variable infrastructure costs of the 'average' heavy goods vehicle. Since diesel consumption
          does not vary in proportion to variable costs, diesel excise paid by the smaller vehicles will exceed their variable
          costs, whilst the reverse holds for the larger vehicles. The remainder which results from the subtraction of diesel
          excise paid from the total road infrastructure costs, will be proportionally larger for the heavier vehicles. This is
          partly due to the higher fixed road infrastructure costs for the latter, but also because road infrastructure costs
          increase more than proportionally in comparison with diesel consumption.
          5.      The application of the multiplicative factor K is based on political grounds while in fixing vehicle tax rates a
          trade-off must take place between the realization of a full coverage of total road infrastructure costs and the
          avoidance of a too sharp and sudden increase in vehicle tax rates.
          (') Source: NEA report of 1989: The allocation and charging of road infrastructure costs in the European Community to vehicle
               categories, especially heavy goods vehicles in 'nationality' and 'territoriality' taxation systems + calculations by the services of
                                                                                                                                 x
               the Commission.
 ---pagebreak--- No C 75/8                                      Official Journal of the European Communities                                              2 0 . 3 . 91
           The value of the coefficient K will be put equal to:
           — 0,15 for the year 1992,
           — 0,20 for the year 1993,
           — 0,25 for the year 1994.
           If the interim minimum vehicle tax rates, as specified in table 3, are calculated with a factor of 0,25, they cover one
           quarter of the share of total costs which is not yet covered by diesel excise.
           For the smaller vehicles more than one fourth of the fixed costs are covered whilst for the larger vehicles less than
           one fourth of the fixed costs are covered. Only for the hypothetical 'average' vehicle exactly one fourth of its fixed
           costs are covered because the totality of its variable road infrastructure costs are already paid for by diesel
           excises.
           Another reason for fixing vehicle tax rates at a relatively low level follows from the existence of toll roads. As in
           principle all infrastructure costs of toll roads are covered by the tolls, it follows that because of the diesel excise
           duties paid when driving on those roads a downward correction of the minimum vehicle taxes is needed.
                                                                      ANNEX III
           Data on road infrastructure costs requested from each Member State for the calculation of average road
                                                                          costs.
           Member States will provide, for each vehicle category listed in Annex I, a road cost breakdown per kilometre
           driven on non-toll roads. The method used to distribute these costs over the different vehicle categories will be
           described precisely to allow the services of the Commission to aggregate the various data and to calculate for each
           vehicle category a kilometre cost based on the average of the communicated figures. Each Member State will
           choose its own allocation method, provided that vehicles are at least differentiated according to their maximum
           permissible gross laden weight and the number of axles.
           The figures will be expressed in ecu and actualized for 1991.
           The cost breakdown will be as follows:
           — construction costs (new roads or motorways, new lanes) calculated on the basis of data for the last 10
                years,
           — renewal and major repair costs calculated on the basis of data for the last 10 years,
           — maintenance and improvement costs (a) calculated on the basis of data for the last three years,
          — police costs.
          (') Haunching, drainage, winter maintenance, minor repairs and patching, gross and hedge cutting, road marking, traffic signs,
               street lighting, footways, cycle tracks, fences and barriers, etc.
 ---pagebreak---  20. 3. 91                                     Official Journal of the European Communities                                           No C 75/9
                                                                   ANNEX IV
                                              System to be applied with effect from 1 January 1995
                The objective is to cover progressively the total costs of road infrastructure for each category of vehicle.
                Consequendy, the vehicle tax levels must depend on the difference between annual road infrastructure costs and
                annual diesel excise duties revenue. However, the existence of roads where costs are already covered by tolls
                introduces a double imposition. As vehicle taxes are reimbursed in proportion to the kilometres driven on toll
                roads, the remaining double taxation stems from the diesel excise duties which are paid when driving on toll
                motorways.
                To compensate for this double taxation, a downward correction must be made to avoid an unduly high cover rate
                especially in those Member States where vehicles drive most intensively on toll roads. This double taxation is very
                significant: on average, it would mean that the variable road infrastructure costs are charged twice, once as part of
                the motorway tolls paid, and secondly in the form of diesel excise. Taking further into account that variable costs
                represent about 2 / 3 of the total road infrastructure costs, it becomes evident that this would cause serious
                discrimination against the users of toll motorways.
               To allow the Commission to take these aspects into account when proposing the minimum vehicle taxes Member
               States shall communicate the following information:
               — the average annual mileage driven on non-toll motorways by vehicle category,
               — the average annual mileage by vehicle category on toll roads.
               Proposal for a Council Regulation (EEC) on urgent action to supply agricultural products to the Soviet
                                                                      Union
                                                                 (91/C 75/02)
                                                             COM(90) 670 final/2
                                          (Submitted by the Commission on 19 December 1990)
               Amendment to the proposal for a Council Regulation (EEC) on urgent action to supply agricultural
                                         products to the Soviet Union, Romania and Bulgaria (*)
               This amendment divides the proposal for a Council Regulation (EEC) on urgent action to supply
               agricultural products to the Soviet Union, Romania and Bulgaria into two proposals for a Regulation,
               one covering the Soviet Union, the other covering Romania and Bulgaria.
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                                     population, without jeopardizing progress towards a system
                                                                             of supply based on market rules; whereas the Community has
Having regard to the Treaty establishing the European
                                                                             agricultural products in storage as a result of intervention
Economic Community, and in particular Articles 43 and 235
                                                                             measures and, in view of the situation on the market, priority
thereof,
                                                                             should be given to supplying these products; whereas,
Having regard to the proposal from the Commission,                           however, provision should be made for mobilizing products
                                                                             on the Community market in response to specific requests;
Having regard          to   the    opinion    of    the   European           whereas regularization of the agricultural markets may also
Parliament ( 2 ),                                                            be achieved by supplying such products in processed
                                                                             form;
Whereas agricultural products should be made available to
the Soviet Union to improve the food supply to the
                                                                             Whereas the action proposed is essentially humanitarian in
(») OJNoC22, 30. 1. 1991, p. 10.                                             its aid and should therefore also be based upon Article 235 of
(2) Delivered on . . . (not yet published in the Official Journal).          the Treaty;
 ---pagebreak--- No C 75/10                                Official Journal of the European Communities                                    20. 3. 91
Whereas it is necessary to verify that the agricultural                                          Article 3
products supplied to the Soviet Union under this measure are
used as intended; whereas, aside from the powers of the              The accounting value of the products transferred to the USSR
Court of Auditors in this regard, the Commission must be             shall be determined using the procedure laid down in
given the opportunity to monitor in situ the operations in           Article 13 of Regulation (EEC) No 729/70 (*), as last
question;                                                            amended by Regulation (EEC) No . . . / . . . (2).
Whereas it is for the Commission to lay down detailed rules
for implementing this measure,
                                                                                                 Article 4
                                                                     Action taken under this Regulation shall count as
                                                                     intervention as specified in Article 3 of Regulation (EEC)
HAS ADOPTED THIS REGULATION:
                                                                     No 729/70. It shall be financed from EAGGF (Guarantee
                                                                     Section) appropriations.
                           Article 1
                                                                                                 Article S
The Community shall take urgent action to supply the USSR
with agricultural products. Expenditure on this measure
shall be limited to ECU (B) 250 million.                             The Commission shall be responsible as necessary for
                                                                     verifying in situ the proper implementation of the action to be
                                                                     taken pursuant to this Regulation.
                           Article 2
For the purposes of this measure:                                                                Article 6
1. the Community shall transfer agricultural products                1.     The Commission shall be responsible for implementing
    available as a result of intervention free of charge to the      this measure.
    Soviet Union; in response to specific requests concerning
    products not available from intervention stocks,                 2.     Detailed rules for the application of this Regulation
    products may be mobilized on the Community                       shall be adopted using the procedure laid down in Article 27
    market;                                                          of Regulation (EEC) No 2727/75 ( 3 ), as last amended by
                                                                     Regulation (EEC) No 201/90 (4) or, as appropriate, the
2. supply costs shall be met by the Community and                    corresponding Article of other Regulations on common
    suppliers shall be chosen by tendering procedure.                organizations of the market.
    Transport costs shall be borne by the Community unless
    the recipient country takes the products over in the
    Community. These costs may include processing of
    products mobilized as provided for in paragraph 1;                                           Article 7
3. as an exception, and for reasons arising only from the
                                                                    This Regulation shall enter into force on the day following its
    urgency of the measure, the Commission may choose the
                                                                    publication in the Official Journal of the European
    supplier by direct agreement;
                                                                     Communities.
4. no export refund shall be granted or monetary
    compensatory amounts applied in respect of the products         This Regulation shall be binding in its entirety and directly
    supplied under this measure.                                    applicable in all Member States.
                                                                    (») OJ No L 94, 28. 4. 1970, p. 13.
                                                                    (2) OJ No L . . .
                                                                    (3) OJNoL281, 1. 11. 1975, p. 1.
                                                                    (4) OJNoL22, 27. 1. 1990, p. 7.