CELEX: 52011PC0433
Language: en
Date: 2011-07-05 00:00:00
Title: Recommendation for a COUNCIL DECISION addressed to Greece with a view to reinforcing and deepening fiscal surveillance and giving notice to Greece to take measures for the deficit reduction judged necessary to remedy the situation of excessive deficit

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		52011PC0433
		
			Recommendation for a COUNCIL DECISION addressed to Greece with a view to reinforcing and deepening fiscal surveillance and giving notice to Greece to take measures for the deficit reduction judged necessary to remedy the situation of excessive deficit /* COM/2011/0433 final - 2011/ () */
			
				
		
		
			
			   	ê 2010/320/EU
Recommendation for a
COUNCIL DECISION
addressed to Greece with a view to
reinforcing and deepening fiscal surveillance and giving notice to Greece to
take measures for the deficit reduction judged necessary to remedy the situation
of excessive deficit
(Recast)
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the
Functioning of the European Union (TFEU), and in particular Article 126(9) and
Article 136 thereof,
Having regard to the recommendation from
the Commission,
Whereas:
ò new
(1)              
Council Decision of
10 May 2010 addressed to Greece with a view to reinforcing and deepening
fiscal surveillance and giving notice to Greece to take measures for the
deficit reduction judged necessary to remedy the situation of excessive deficit
(2010/320/EU)[1]
has been substantially amended several times[2].
Since further amendments are to be made, it
should be recast in the interests of clarity.
ê 2010/320/EU
recital 1
(2)              
Article 136(1)(a) TFEU foresees the possibility
of adopting measures specific to the Member States whose currency is the euro
with a view to strengthening the coordination and surveillance of their
budgetary discipline.
ê 2010/320/EU
recital 2
(3)              
Article 126 TFEU establishes that Member States
are to avoid excessive government deficits and sets out the excessive deficit
procedure to that effect. The Stability and Growth Pact, which in its
corrective arm implements the excessive deficit procedure, provides the
framework supporting government policies for a prompt return to sound budgetary
positions taking account of the economic situation.
ê 2010/320/EU
recital 3
(4)              
On 27 April 2009, the Council decided, in
accordance with Article 104(6) of the Treaty establishing the European
Community (TEC), that an excessive deficit existed in Greece and issued
recommendations to correct that deficit by 2010 at the latest, in accordance
with Article 104(7) (TEC) and Article 3(4) of Council Regulation (EC) No
1467/97 of 7 July 1997 on speeding up and clarifying the implementation of the
excessive deficit procedure[3].
The Council also set a deadline of 27 October 2009 for Greece to take effective
action. On 30 November 2009, the Council established, in accordance with
Article 126(8) TFEU, that Greece had not taken effective action; consequently,
on 16 February 2010, the Council gave notice to Greece in accordance with
Article 126(9) TFEU to take measures to correct the excessive deficit by 2012
at the latest (hereinafter ‘the Council Decision pursuant to Article 126(9)’).
The Council also set a deadline of 15 May 2010 for effective action to be
taken.
ê 2010/320/EU
recital 4
(5)              
According to Article 5(2) of Regulation (EC) No
1467/97, if effective action has been taken in compliance with Article 126(9)
TFEU and unexpected adverse economic events with major unfavourable
consequences for government finances occur after the adoption of that notice,
the Council may decide, on a recommendation from the Commission, to adopt a
revised notice pursuant to Article 126(9) TFEU.
ê 2010/320/EU recital
5 (adapted)
ð new
(6)              
According to the Commission services’ autumn
2009 forecasts, which provided the basis for the initial notice addressed to
Greece, GDP was expected to contract by ¼ % in 2010, and recover as from 2011,
when the economy was forecast to grow by 0,7 %. A sharp fall Ö deeper
contraction Õ in real GDP is now expected for
Ö took
place in Õ 2010,
followed by a
further contraction Ö and this
contraction is expected to continue Õ in 2011. A
gradual resumption of growth is expected thereafter. This marked worsening of
the economic scenario implies a corresponding deterioration of the outlook for
public finances at unchanged policy. To this should be added the upward
revision of the government deficit outcome for 2009 (from an estimated 12,7 %
of GDP at the time of the Council Decision pursuant to Article 126(9) to 13,6 %
of GDP according to the fiscal notification submitted by Greece on 1 April 2010)[4],
ð and later on to 15.4% of GDP ï with the risk of a further upward revision (of the
order of 0,3 to 0,5 % of GDP) following completion of
the investigations that Eurostat is undertaking Ö undertook Õ with the Greek
Statistical Authorities[5].
Lastly, concerns in the markets for the public finances outlook have been
reflected in a sharp rise in risk premia on government debt, compounding the
difficulties in controlling the path of government deficit and debt. According to the
preliminary assessment carried out by the Commission in March 2010, Greece was
implementing, as requested, the fiscal measures meant to ensure the achievement
of the planned deficit target for 2010. However, the abrupt change in the
economic scenario means that those plans can no longer be considered valid,
requiring even more drastic action in the course of the current year. At the
same time, the depth of the contraction in
the economy that can now be expected makes the achievement of the initial
deficit reduction path unfeasible. Unexpected adverse economic events with
major unfavourable consequences for government finances can be considered to
have occurred in Greece and revised recommendations pursuant to Article 136
and Article 126(9) TFEU are therefore justified.
ê 2010/320/EU
recital 6 (adapted)
In the light of the above considerations, it
appears that the deadline which was set in the Council Decision pursuant to
Article 126(9) for the correction of the excessive deficit in Greece needs to
be extended by two years to 2014.
ê 2010/320/EU
recital 7 (adapted)
ð new
(7)              
Gross public Ö government Õ debt at the
end of 2009 stood at 115,1 ð 127.1 ï % of GDP. This is among the highest debt ratios in the EU, and is considerably
higher than the 60 %-of-GDP reference value of the Treaty. Moreover, the figure
risks being further revised upwards (by 5 to 7 percentage points) as a
result of the ongoing statistical investigations.
Achieving the deficit reduction path that is considered necessary and feasible
in the light of the circumstances would imply that the increase in debt would
be reversed from 2014. In addition to persistently high government deficits,
the contribution of ‘below-the-line’
ð financial ï operations to the increase in debt has been large. This has
contributed to undermining market confidence in the ability of the Greek
Government to service the debt going forward. There is an extremely urgent need
for Greece to take decisive action, on an unprecedented scale, on its deficit
and on other factors contributing to the increase in debt, in order to reverse
the increase in the debt-to-GDP ratio and allow it to return as soon as
possible to market financing.
ê 2010/320/EU
recital 8 (adapted)
(8)              
The very severe deterioration of the financial
situation of the Greek Government has led Ö the other Õ Eeuro area Member
States to decide to provide stability support to Greece, with a view to
safeguarding the financial stability of the eEuro area as a whole, in conjunction
with multilateral assistance provided by the International Monetary Fund.
Support provided by the eEuro area Member States will take the
form of a pooling of bilateral loans, coordinated by the Commission. The
lenders have decided that their support shall be conditional on Greece
respecting this Decision. In particular, Greece is expected to carry out the
measures specified in this Decision in accordance with the calendar set out
herein.
ò new
(9)              
In June 2011, it
became evident that, taking into account the 2010 budgetary slippage and budgetary
execution until May, the 2011 target for the deficit would be missed by a
significant amount which would jeopardise the overall credibility of the
programme. Also, in the presence of risks of contagion to other Euro area
Member States, there has been a need to update specific budgetary measures to
allow to stick to the deficit target in 2011 and respect the deficit ceilings
for the following years established by the Council Decision. These measures
have been extensively discussed with the Greek government and commonly agreed
by the European Commission, the European Central Bank and the International
Monetary Fund.
(10)          
In the light of the
above considerations, it appears appropriate to amend the Decision in a number
of respects, while keeping unchanged the deadline for the correction of the
excessive deficit.
ê 2010/320/EU
è1 2011/57/EU Art. 1 pt.1
ð new
HAS ADOPTED THIS DECISION:
Article 1
1. Greece shall put an end to the present
excessive deficit situation as rapidly as possible and, at the latest, by the
deadline of 2014.
2. The adjustment path towards the
correction of the excessive deficit shall aim to achieve a general government
deficit not exceeding EUR 18508 million (8,0
ð 8.0 ï % of GDP) in 2010, EUR 17065 million (7,6
ð 7.6 ï % of GDP) in 2011, EUR 14916 million (6,5
ð 6.5 ï % of GDP) in 2012, EUR 11399 million (4,9
ð 4.8 ï % of GDP) in 2013 and EUR 6385 million (2,6 ð 2.6 ï % of GDP) in 2014. To this aim, an improvement in the structural
balance of at least 10 % of GDP will have to be achieved over the period
2009-2014.
3. The adjustment path referred to in
paragraph 2 requires that the annual change in the general government
consolidated gross debt does not exceed EUR 34058 million in 2010, EUR 17365
million in 2011, EUR 15016 million in 2012, EUR 11599 million in 2013 and EUR
7885 million in 2014. è1 Based on November 2010
ð May 2011 ï GDP projections, the corresponding path for the debt-to-GDP ratio
shall not exceed 143 ð 143 ï % in 2010, 153 ð 154 ï % in 2011, 157 ð 158 ï % in 2012, 158 ð 159 ï % in 2013 and 156 ð 157 ï % in 2014. ç
Article 2
1. Greece shall adopt the following
measures before the end of June 2010:
(a)          a law introducing a progressive
tax scale for all sources of income and a horizontally unified treatment of
income generated by labour and capital assets;
(b)          a law repealing all exemptions
and autonomous taxation provisions in the tax system, including income from
special allowances paid to civil servants;
(c)          the cancellation of the budgetary
appropriations in the contingency reserve, with the aim of saving EUR 700
million;
(d)          the abolition of most of the
budgetary appropriation for the solidarity allowance (except a part for poverty
relief) with the aim of saving EUR 400 million;
(e)          a reduction of the highest
pensions with the aim of saving EUR 500 million for a full year (EUR 350
million for 2010);
(f)           a reduction of the Easter,
summer and Christmas bonuses and allowances paid to civil servants with the aim
of saving EUR 1500 million for a full year (EUR 1100 million in 2010);
(g)          the abolition of the Easter,
summer and Christmas bonuses paid to pensioners, though protecting those
receiving low pensions, with the aim of saving EUR 1900 million for a full year
(EUR 1500 million in 2010);
(h)          an increase in the VAT rate, with
a yield of at least EUR 1800 million for a full year (EUR 800 million in 2010);
(i)           an increase in excises for fuel,
tobacco and alcohol, with a yield of at least EUR 1050 million for a full year
(EUR 450 million in 2010);
(j)           legislation implementing the
Services Directive[6];
(k)          a law reforming and simplifying
public administration at local level with the aim of reducing operating costs;
(l)           the establishment of a task
force aiming at improving the absorption rate of structural and cohesion funds;
(m)         a law to simplify the start-up of
new businesses;
(n)          a reduction of public investment
by EUR 500 million compared to plans;
(o)          the channelling of the budgetary
appropriations for the co-financing of structural and cohesion funds to a
special central account that cannot be used for any other purpose;
(p)          the establishment of an
independent financial stability fund to deal with potential capital shortfalls
and preserve the soundness of the financial sector, by providing equity support
to banks as needed;
(q)          the reinforced supervision of
banks, with increased human resources, more frequent reporting and quarterly
stress tests.
2. Greece shall adopt the following
measures by the end of September 2010:
ê 2010/486/EU
Art. 1 pt.1
(a)          fiscal consolidation measures
amounting to at least 3,2 % of GDP (4,3 % of GDP if carryovers from measures
implemented in 2010 are considered) to be included in the draft budget for
2011: a reduction in intermediate consumption of the general government by at
least EUR 300 million compared to the 2010 level (on top of savings stemming
from the reform of public administration and of local government referred to in
this paragraph); a freeze in the indexation of pensions (with the aim of saving
EUR 100 million); a temporary crisis levy on highly profitable firms (yielding
at least EUR 600 million in additional revenue per year in 2011, 2012 and
2013); a presumptive taxation of professionals (with a yield of at least EUR
400 million in 2011 and increasing returns by at least EUR 100 million per year
in 2012 and 2013); a broadening of the VAT base by including certain services
currently exempted and by moving 30 % of goods and services from the reduced
rate to the main rate (with a yield of EUR 1 billion); a phased-in green tax on
CO2 emissions (with a yield of at least EUR 300 million in 2011);
the implementation by the Government of the legislation reforming the public
administration and a reorganisation of local government (with the aim of
reducing costs by at least EUR 500 million in 2011, and additional EUR 500
million in each year 2012 and 2013); a reduction in domestically-financed
investments (by at least EUR 500 million) by giving priority to investment
projects financed by EU structural funds, incentives to regularise land-use
violations (yielding at least EUR 1500 million from 2011 to 2013, of which at
least EUR 500 million in 2011); a collection of revenue from the licensing of
gaming (at least EUR 500 million in sales of licences and EUR 200 million in
annual royalties); an expansion of the base of the real estate tax by updating
asset values (to yield at least EUR 400 million additional revenue); an increased
taxation of wages in kind, including by taxing car lease payments (by at least
EUR 150 million); an increased taxation of luxury goods (by at least EUR 100
million); a special tax on unauthorised establishments (to yield at least EUR
800 million per year) and a replacement of only 20 % of retiring employees in
the public sector (central government, local governments, social security
funds, public companies, state agencies and other public institutions).
Measures yielding comparable budgetary savings may be considered after
consultation with the Commission;
ê 2010/320/EU
(cb)        a reinforcement of the role
and resources of the general accounting office and the establishment of
safeguards against possible political interference in data projection and
accounting;
(dc)        a draft reform of wage
legislation in the public sector, including, in particular, the creation of a
Single Payment Authority for the payment of wages, the introduction of unified
principles and a timetable to establish a streamlined and unified public sector
wage grid to apply to the state sector, local authorities and other agencies;
(ed)        legislation to improve the
efficiency of the tax administration and controls;
ê 2010/486/EU
Art. 1 pt.3
(fe)         the launch of independent
reviews of central administration and of existing social programmes;
ê 2010/320/EU
(gf)         the publication of monthly
statistics (on a cash basis) on revenue, expenditure, financing and spending
arrears for the ‘available general government’ and its sub entities;
(hg)        an action plan to improve the
collection and processing of general government data, in particular by
enhancing the control mechanisms of statistical authorities and of the general
accounting office and ensuring effective personal responsibility for cases of
misreporting, in order to ensure the prompt supply of high quality general
government data required by Regulations (EC) No 2223/96[7], (EC) No 264/2000[8], (EC) No 1221/2002[9], (EC) No 501/2004[10], (EC) No 1222/2004[11], (EC) No 1161/2005[12], (EC) No 223/2009[13] and (EC) No 479/2009[14];
(ih)         the regular publication of
information on the financial position of public undertakings and other public
entities not classified as part of the general government (including detailed
income statements, balance sheets and data on employment and the wage bill);
ê 2010/486/EU
Art. 1 pt.4
(ji)          the establishment of a
comprehensive central registry for public enterprises;
(kj)         an action plan with a
timetable for concrete actions leading to the creation of a central procurement
authority;
(lk)         an act establishing an upper
limit of EUR 50 million for the annual public service obligation contribution
from the general government to railway operators for the period 2011-2013 and
establishing the principle that the State provides no additional explicit or
implicit support to railway operators;
(ml)        a business plan for the Greek
railways. The business plan specifies how operational activities will be made
profitable, including covering depreciation costs, as from 2011, including by
closing loss-making lines, by increasing tariffs and by reducing wages and
staffing; provides a detailed sensitivity analysis on the implication for wage
costs of various scenarios for the outcome of collective agreement and provides
information on several options concerning staff; and provides for the
restructuring of the holding company, including the sale of land and other
assets;
ê 2010/486/EU
Art. 1 pt.5
(nm)       a law to reform the wage
bargaining system in the private sector, which should provide for a reduction
in pay rates for overtime work, enhanced flexibility in the management of
working time and allow local territorial pacts to set wage growth below
sectoral agreements;
ê 2010/486/EU
Art. 1 pt.6
(on)        a reform of employment
protection legislation to extend the probationary period for new jobs to one
year, and to facilitate greater use of temporary contracts and part-time work;
(po)        an amendment of the regulation
of the arbitration system to allow each of the parties to resort to arbitration
if they disagree with the proposal of the mediator;
(qp)        a reform of the arbitration
procedure to ensure that it operates according to transparent objective
criteria, with an independent committee of arbitrators with decision making
capacity free from government influence.
ê 2010/320/EU
3. Greece shall adopt the following
measures by the end of December 2010:
ê 2010/486/EU
Art. 1 pt.7
(a)          the final adoption of the
measures referred to in paragraph 2(a);
ê 2011/57/EU
Art. 1 pt.2
(b)          the implementation of legislation
strengthening the fiscal framework. This should, in particular, include the
establishment of a medium-term fiscal framework, the creation of a compulsory
contingency reserve in the budget corresponding to 5 % of total
appropriations of government departments, other than wages, pensions and
interest, the creation of stronger expenditure monitoring mechanisms and the
establishment of a budget office attached to Parliament;
ê 2010/320/EU
(fc)         a significant increase in the
absorption rate of structural and cohesion funds;
ê 2010/320/EU
(id)         legislation simplifying and
accelerating the process of licensing undertakings, industrial activities and
professions;
(je)         a modification of the
institutional framework of the Hellenic competition authority (HCC) with a view
to increasing its independence, establishing reasonable deadlines for the
investigation and issue of decisions and entrusting it with the power to reject
complaints;
ê 2011/57/EU
Art. 1 pt.4
(k)          a better management of public assets, with the aim
of raising at least EUR 7 billion during the period 2011-2013, of which at
least EUR 1 billion in 2011 and proceeds from the sale of assets (real
estate and financial assets) shall be used to redeem debt and will not reduce
the fiscal consolidation efforts to comply with the deficit ceilings in Article
1(2);
ê 2010/320/EU
(lf)          measures aiming at removing
existing restrictions on the freedom to provide services;
ê 2011/57/EU
Art. 1 pt.5
(mg)       a decree disallowing local
governments to run deficits at least until 2014; reduction in transfers to
local government in line with planned savings and transfers of competences;
ê 2010/486/EU
Art. 1 pt.10
(nh)        publication of interim
long-term projections of pension expenditure up to 2060 as set out in the July
2010 legislative reform covering the main pension schemes (IKA, including the
pension scheme for civil servants, OGA and OAEE);
ê 2011/57/EU
Art. 1 pt.6
(oi)         implementation of a uniform
e-prescribing system; publication of the complete price list for the medicines
in the market; application of the list of non-reimbursed medicines and of the
list of over-the-counter medicines; publication of the new list of reimbursed
medicines using the new reference price system; the use of the information made
available through e-prescribing and scanning for the collection of rebates from
pharmaceutical companies; introduction of a monitoring mechanism allowing for
pharmaceutical expenditure to be assessed on a monthly basis; enforcement of
co-payments for regular outpatient services of EUR 5 and extension of
co-payments to unwarranted visits to emergency departments; publication of
audited accounts for hospitals and health centres; and creation of an
independent taskforce of health policy experts whose task is to produce, by end
May 2011, a detailed report for an overall reform of the health system aimed at
improving efficiency and effectiveness in the health system;
ê 2011/57/EU
Art. 1 pt.8
(qj)         further reduction in
operational expenditure by at least 5 % yielding savings of at least EUR
100 million;
(rk)         further reduction in
transfers yielding savings for the government as a whole of at least EUR
100 million. The beneficiary public entities will ensure the concomitant
reduction in expenditure so that there is no accumulation of arrears;
(sl)          means-testing of family
allowances from January 2011 on yielding savings of at least EUR
150 million (net of the respective administrative costs);
(tm)        reduction in the purchase of
military equipment (deliveries) by at least EUR 500 million compared to
the actual 2010 level;
(un)        reduction in pharmaceutical
expenditure by social security funds by EUR 900 million owing to an
additional reduction in drug prices and new procurement procedures and by
hospitals (also including expenditure in equipment) by at least EUR
350 million;
(vo)        changes in the management,
pricing and wages of public enterprises yielding savings of at least EUR
800 million;
(w)         equalisation of taxation on heating oil and diesel
oil after 15 October 2011, with the aim of fighting fraud and yielding at least
EUR 400 million in 2011 net of specific measures to protect the less
prosperous population strata;
(xp)        increase in the reduced rates
of VAT from 5,5 % to 6,5 % and from 11 % to 13 %, yielding
at least EUR 880 million and reduction in the VAT rate applicable to
medicines and hotel accommodation from 11 % to 6,5 % with a cost not
exceeding EUR 250 million, net of savings for social security funds and
hospitals that result from the lower VAT rate on medicines;
(yq)        intensification of the fight
against smuggling on fuel (at least EUR 190 million);
(zr)         increase in court trial fees
(at least EUR 100 million);
(aast)      implementation of an action plan
to accelerate the collection of tax arrears (at least EUR 200 million);
(bbt)       speeding up tax penalty
collection (at least EUR 400 million);
(ccu)       collection of revenue that
results from the new framework of tax disputes and trials (at least EUR
300 million);
(ddv)      revenue from the renewal of
telecommunication licences that are about to expire (at least EUR
350 million);
(eew)      revenue from concessions (at
least EUR 250 million);
(ffx)        a restructuring plan for the
Athens transportation network (OASA). The objective of the plan shall be to
reduce operational losses of the company and make it economically viable. The
plan shall include cuts in operational expenditure of the company and tariff
increases. The required actions shall be implemented by March 2011;
(ggy)       an act that limits recruitment
in the whole general government to a ratio of not more than one recruitment for
five retirements or dismissals, without sectoral exceptions, and including
staff transferred from public enterprises under restructuring to government
entities;
(hhz)       acts to strengthen labour
market institution and establish that: firm-level agreements prevail over those
under sector and occupational agreements without undue restrictions; firm-level
collective agreements are not restricted by requirements regarding the minimum
size of firms; the extension of sector and occupational agreements to parties
not represented in negotiations is eliminated; the probationary period for new
jobs is extended; temporal limits in the use of temporary working agencies are
eliminated; impediments for greater use of fixed-term contracts are removed;
the provision that establishes higher hourly remuneration to part-time workers
is eliminated; and a more flexible working-time management including part-time
shift work is allowed for.
ê 2010/320/EU
4. Greece shall adopt the following
measures by the end of March 2011:
ê 2010/486/EU
Art. 1 pt.11
(ba)        publication of comprehensive
long-term projections of pension expenditure up to 2060 as set out in the July
2010 legislative reform. The projections shall encompass the supplementary
(auxiliary) schemes, based on a comprehensive set of data collected and
elaborated by the National Actuarial Authority. The projections shall be
peer-reviewed and validated by the Economic Policy Committee;
ê 2011/257/EU
Art. 1 pt. 1
(cb)        the government clears payment
of arrears accumulated in 2010 and reduces those of previous years;
ê 2011/257/EU
Art. 1 pt. 2
(d)          a medium-term budgetary strategy plan which
identifies permanent fiscal consolidation measures of at least 8 % of GDP (some
of which have already been identified in May 2010), plus a contingency
reserve, that will ensure the achievement of deficit targets up to 2014, and
that the debt-to-GDP ratio is put on a sustainable downward path. The strategy
plan will be published for public consultation before end March. The medium-term strategy plan includes, in particular:
prudent macroeconomic forecasts; baseline revenue and expenditure projections
for the state and for the other government entities; a description of permanent
fiscal measures, their timing and their quantification; annual spending
ceilings for each ministry and fiscal targets for other government entities
through 2014; post-measures fiscal projections for general government in line
with the deficit and debt targets; longer term debt projections based on prudent macroeconomic projections,
stable primary surpluses from 2014 on; and privatisation plans. The medium-term
strategy plan will be articulated with the ongoing healthcare and pension
reforms and with specific sectoral plans. The sectoral plans (draft plans to
be available by end March), will cover in particular: tax policy reforms;
state-owned enterprises; extra budgetary funds (legal entities of the public
sector and earmarked accounts); public wage bill; and public administration;
social spending; public investment and
military spending. Each sectoral plan will be managed by interministerial
taskforces;
ê 2011/257/EU
Art. 1 pt. 3
(ec)        an anti-evasion plan which
includes quantitative performance indicators to hold revenue administration
accountable; legislation to streamline the administrative tax dispute and
judicial appeal processes and the required acts and procedures to better
address misconduct, corruption and poor performance of tax officials, including
prosecution in cases of breach of duty; and publication of monthly reports of
the five anti-evasion taskforces, including a set of progress indicators;
ê 2011/257/EU
Art. 1 pt. 4
(fd)         a detailed action plan with a
timeline to complete and implement the simplified remuneration system;
preparation of a medium-term human resource plan for the period up to 2013 in
line with the rule of 1 recruitment for 5 exits, also specifying plans to
reallocate qualified staff to priority areas; and publication of monthly data
on staff movements (entries, exits, transfers among entities) of the several
government departments;
ê 2011/257/EU
Art. 1 pt. 5
(ge)        implementation of the
comprehensive reform of the health care system started in 2010 with the
objective to keep public health expenditure at or below 6 % of GDP; measures
yielding savings on pharmaceuticals of at least EUR 2 billion relative to the
2010 level, of which at least EUR 1 billion in 2011; improvement in the
accounting and billing systems of hospitals, through: finalising the
introduction of double-entry accrual accounting systems in all hospitals; the
use of the uniform coding system and a common registry for medical supplies;
the calculation of stocks and flows of medical supplies in all the hospitals
using the uniform coding system for medical supplies; and the timely invoicing
of treatment costs (no later than 2 months) to Greek social security funds,
other Member States and private health insurers; and ensure that at least 50 %
of the volume of medicines used by public hospitals by the end of 2011 is
composed of generics and off-patent medicines by making it compulsory for all
public hospitals to procure pharmaceutical products by active substance;
ê 2011/257/EU
Art. 1 pt. 6
(hf)         with the aim of fighting
waste and mismanagement in state-owned companies and yield fiscal savings of at
least EUR 800 million, an act that: cuts primary remuneration in public
enterprises by at least 10 % at company level; limits secondary remuneration to
10 % of primary remuneration; establishes a ceiling of EUR 4 000 per month for
gross earnings (12 payments per year); increases urban transport tariffs by at
least 30 %; actions that reduce operational expenditure in public companies
between 15 % to 25 %; and an act for the restructuring of the OASA;
ê 2011/57/EU
Art. 1 pt.10
(ig)         a new regulatory framework to
facilitate the conclusion of concession agreements for regional airports;
(jh)         establishment of an
independent taskforce of education policy aiming at increasing the efficiency
of the public education system (primary, secondary and higher education) and
reach a more efficient use of resources;
ê 2011/257/EU
Art. 1 pt. 7
(ki)         adoption of a law to
establish the Single Public Procurement Authority in line with the Action Plan;
and development of an e-procurement IT platform and setting up of intermediate
milestones in line with the Action Plan, including: testing a pilot version,
availability of all functionalities for all contracts and phasing-in of the
mandatory use of e-procurement system for supplies, services and works
contracts;
ê 2011/257/EU
Art. 1 pt. 8
(l)           an act specifying the qualification and
responsibilities of accounting officers to be appointed in all line
ministries and major government entities with the responsibility to ensure
sound financial controls; appointment of financial accounting officers; and
acceleration of the process of establishing commitment registries and
operational registries covering the whole
general government (except the smallest entities).
ê 2010/320/EU
ð new
5. Greece shall adopt the following
measures by the end of June ð July ï 2011:
(a)          a streamlined and unified public
sector wage grid to apply to the state sector, local authorities and other
agencies, with remunerations reflecting productivity and tasks;
ê 2011/57/EU
Art. 1 pt.11
(b)          assessment of the results of the first phase of
the independent functional review of central administration, including the
operational policy recommendations and completion of the review of existing
social programmes;
ò new
(b)          a
medium-term staffing plan for the period up to 2015 in line with the rule of 1 recruitment
for 5 exits (1 for 10 in 2011). The plan shall include tighter rules for
temporary staff, cancellation of vacant job post and reallocation of qualified
staff to priority areas and takes into account the extension of working hours
in the public sector; 
(c)          a
detailed action plan with a timeline to complete and implement the simplified
remuneration system, in line with private sector wages, achieving a reduction
in the total wage bill. This plan shall be based on the results of the report
published by the Ministry of Finance and the Single Payment Authority. The legislation
for a simplified remuneration system shall be phased in over 3 years. Wages of
state-owned enterprises employees shall be in line with the new wage grid for
the public sector.
ê 2010/320/EU
(ce)        a reinforcement of the labour
inspectorate, which shall be fully resourced with qualified staff and have
quantitative targets on the number of controls to be carried out;
ê 2010/486/EU
Art. 1 pt.13 (adapted)
ð new
è1 2011/57/EU Art. 1 pt.12
(df)         an act revising the main
parameters of the pension system in order to limit the increase in public
sector spending on pensions over the period è1 2009-2060 ç to less than
2,5 % of GDP, if the
long-term projections provided by paragraph 3(n) and paragraph 4(b) show that
the projected increase in public pension expenditure would exceed this amount ð . The National Actuarial Authority
(NAA) shall continue the submission of long-term projections of pension
expenditure up to 2060 under the adopted reform. The projections shall
encompass the main supplementary (auxiliary) schemes (ETEAM, TEADY, MTPY),
based on comprehensive data collected and elaborated by the NAA ï ;
ê 2010/486/EU
Art. 1 pt.13
ð new
(e)          a revision of the functioning of
supplementary/auxiliary public pension schemes with the aim of stabilising
expenditure and guarantee the budgetary neutrality of those schemes;
(fg)         a revision of the list of
heavy and arduous professions to reduce its coverage to no more than 10 % of
the labour force; the new list of difficult and hazardous occupations shall
apply with effect from 1 July
ð August ï 2011 to all current and future employees;
ò new
(h)          legislation
to establish the Single Public Procurement Authority (SPPA) with the mandate,
objectives, competences, powers and schedule for entry into force, in line with
the Action Plan;
ê 2010/486/EU
Art. 1 pt.13
(g)          implementation of the reform of the public
procurement system, as defined in the action plan;
ê 2011/57/EU
Art. 1 pt.13 (adapted)
ð new
(hi)         further promotion of Ö additional
measures to promote Õ the use of
generic medicines through:
compulsory e-prescription by active substance. ð and of less expensive generics when
available; associating
a lower cost-sharing rate to generic medicines that have a significantly lower
price than the reference price (lower than 60 percent of the reference price)
on the basis of the experience of other EU Member States; setting the maximum
price of generics to 60 percent of the branded medicine with similar active
substance; ï
ê 2011/257/EU
Art. 1 pt. 9 (adapted)
ð new
(ij)          publication of an inventory
of state-owned assets, including stakes in listed and non-listed enterprises
and commercially viable real estate and land and an estimation
of the values of these assets; and establishment of a General
Secretariat of Real Estate Ö Development shall be established Õ ð with the aim of improving management
of real estate assets, clear them of encumbrances and prepare them for
privatisation; ï in order to improve coordination and accelerate
the privatisation and asset management programme. On the basis of this
inventory, privatisation plans will be revised and accelerated.
ò new
(k)          the
medium-term fiscal strategy (hereinafter MTFS) through 2015 as described in
annex I of this decision and respective implementing bills. The MTFS shall elaborate
on the permanent fiscal consolidation measures which ensure that the deficit
ceiling for 2011-15 as established by the Council Decision are not exceeded,
and that the debt-to-GDP ratio is put on a sustainable downward path;
(l)           privatisation
of assets worth at least EUR 390 million; adoption of a privatisation programme
with the aim of collecting at least EUR 15 billion by end-2012 EUR 22 billion
by end-2013, EUR 35 billion by end-2014 and at least EUR 50 billion by
end-2015; proceeds from the sale of assets (real estate, concessions and
financial assets) shall be used to redeem debt and will not reduce the fiscal
consolidation efforts to comply with the deficit ceilings in Article 1(2);
(m)         establishment
of a privatisation fund with sound governance to accelerate the privatisation
process and guarantee its irreversibility and professional management;
(n)          legislation
to close, merge and downsize non-viable entities;
(o)          measures
to strengthen expenditure control: a decision specifying the qualification and
responsibilities of accounting officers to be appointed in all line ministries
with the responsibility to ensure sound financial controls;.
(p)          new
criteria and terms for the conclusions of contracts by social security funds
with all healthcare providers, with the aim of achieving the targeted reduction
in spending; initiates joint purchase of medical services and goods to achieve
substantial expenditure reduction of at least 25 percent compared to 2010
through price-volume agreements;
(q)          publication
of binding prescription guidelines for physicians on the basis of international
prescription guidelines to ensure a cost-effective use of medicines;
publication and continuous update of the positive list of reimbursed medicines;
(r)           preparation
of a plan for the reorganisation and restructuring [of hospitals] for the short
and medium term with a view to reducing existing inefficiencies, utilising
economies of scale and scope, and improving quality of care for patients. The
aim is to reduce hospital costs by at least 10 percent in 2011 and by an
additional 5 percent in 2012 in addition to the previous year.
ê 2010/320/EU
6. Greece shall adopt the following
measures by the end of September 2011:
ê 2011/57/EU
Art. 1 pt.14
(a)          the inclusion in the draft budget for 2012 of
fiscal consolidation measures amounting to at least 2,2 % of GDP. The
budget shall, in particular, include the following measures (or in exceptional
circumstances, measures yielding comparable savings): further broaden the VAT
base by moving goods and services from a reduced to a normal rate (with the aim of collecting at least an additional EUR
300 million); reduce public employment in addition to the rule of one
recruitment for every five retirements in the public sector (with the aim of
saving at least EUR 600 million); establish excise duties for
non-alcoholic beverages (for a total amount of at least EUR 300 million);
expand the real estate tax by updating asset values (in order to create at
least EUR 200 million in extra revenue); reorganise sub-central
governments (aiming at generating at least
EUR 500 million in savings); introduce a nominal freeze on pensions;
increase efficiency of the presumptive taxation of professionals (with the aim
of collecting at least EUR 100 million); reduce transfers to public
undertakings (by at least EUR 800 million) following their
restructuring; make unemployment benefits means-tested (with the aim of saving
EUR 500 million); and collect further revenues from the licensing of
gaming (at least EUR 225 million in the sale of licences and EUR 400 million in royalties);
ò new
(a)          a
budget for 2012 in line with the MTFS and the objective of respecting the
deficit celings established in Article 1(2); 
ê 2010/320/EU
(b)          a mitigation of tax obstacles to
mergers and acquisitions;
(c)          a simplification of the custom
clearing process for exports and imports;
(d)          a further increase in the
absorption rates of structural and cohesion funds;
(e)          the full implementation of the
Better Regulation agenda with a view to reducing administrative burdens by 20 %
(compared with 2008);
ê 2011/257/EU
Art. 1 pt. 10
(f)           building
on the inventory of commercial state-owned real-estate assets (to be published
by June 2011); elaboration of a medium-term plan to divest state assets; revision of the privatisation receipts planned for
2011-13; and extension of the plan through 2015.
ò new
(f)           legislation
to close, merge and downsize large non-viable entities;
(g)          measures
enabling a reduction in procurement and third party costs in state-owned
enterprises, updating tariffs, and creating new business lines, and reduce
personnel costs by completing and implementing an employment retrenchment plan.
Excess staff that cannot be removed by the hiring rule of 1 recruitment for 5 exits
(1 for 10 in 2011) shall be dealt with through non-voluntary redundancies and
furlough (labour reserve). This rule is without sectoral exceptions; it shall also
apply to staff transferred from public enterprises to other government entities
after screening of professional qualifications by ASEP under its regular
evaluation criteria. Staff in the labour reserve shall be paid at 60 percent of
their basic wage for not more than 12 months, after which they shall be
dismissed. 
(h)          a legal
framework enabling fast assignment of land use and accelerates state land
ownership registration. 
(i.)          an
act enabling the promotion of investment in the tourism sector (tourist resorts
and secondary tourist housing), with a view to, together with the bill on land
use, allow for accelerating the privatisation process of land plots managed by
the Greek Tourist Real Estate Agency (ETA).
(j)           finalisation
of the functional review of existing social programmes; assessment by the
government of the results of the second and final phase of the independent
functional review of central administration; legislation and measures to
implement the operational recommendations of the first phase of the functional
review of public administration at central level and of the full review of existing
social programmes;
(k)          an
in-depth revision of the functioning of secondary/supplementary public pension
funds, including welfare funds and lump-sum schemes. The aim of the revision is
to stabilise pension expenditure, guarantee the budgetary neutrality of these
schemes, and ensure medium- and long-term sustainability of the system. The
revision shall achieve: a further reduction in the number of existing funds; the
elimination of imbalances in those funds with deficits; the stabilisation of
the current spending at sustainable level, through appropriate adjustments to
be made from 1 January 2012; the long-term sustainability of secondary schemes
through a strict link between contributions and benefits. 
(l)           identification
of the schemes for which lump sums paid on retirement are out of line with
contributions paid with the aim of adjusting payment by the end of December
2011.
(m)         Further
measures to extend in a cost-effective way the e-prescribing of medicines,
diagnostics and doctors' referrals to all social security funds, health centres
and hospitals. In compliance with EU procurement rules, the government shall conduct
the necessary tendering procedures to implement a comprehensive and uniform
health care information system (e-health system).
(n)          further
measures to ensure that at least 30 percent of the volume of medicines used by
public hospitals is composed of generics with a price below that of similar
branded products and off-patent medicines, in particular by making compulsory
that all public hospitals procure pharmaceutical products by active substance. 
(o)          decisions
to provide for the institution and establishment of positions for the SPPA’s
(Single Public Procurement Authority) personnel, as well as for the
organization of human resources and services of the Authority in accordance
with the provisions of the law on the SPPA; to appoint the members of the SPPA. 
(p)          Publication of monthly
data on staff movements (entries, exits, transfers among entities) of the
several government departments;
ê 2010/320/EU
ð new
7. Greece shall adopt the following
measures by the end of December 2011:
(a)          the final adoption of the measures referred to in paragraph 6(a)
ð budget for 2012 ï ;
(b)          a reinforcement of the managerial
capacity of all managing authorities and intermediate bodies of operational
programmes under the framework of the national strategy reference framework
2007-2013 and their ISO 9001:2008 (quality management) certification;
ê 2011/57/EU
Art. 1 pt.16
ð new
(dc)        a hospital case-based costing
system to be used for budgeting purposes from 2013 on;
(ed)        acts to implement the
operational recommendations of the first phase of the functional review of
public administration at central level and of the full review of existing
social programmes; ð assessment of the results of the
second and final phase of the independent functional review of central
administration; ï
ê 2011/57/EU
Art. 1 pt.16 (adapted)
(fe)         Ö starting
of operations of Õ the Single
Public Procurement Authority starts its operations with the necessary resources to
fulfil its mandate, objectives, competences and powers as defined in the Action
Plan.;
ò new
(f)           review
of fees for medical services outsourced to private providers with the aim of
reducing related costs by at least 15 percent in 2011, and by an additional 15
percent in 2012. 
(g)          measures
to simplify the tax system, broaden bases and reduce tax rates in a
fiscally-neutral manner, in relation to the personal income tax, corporate
income tax and VAT.
(h)          further
measures to ensure that at least 50 percent of the volume of medicines used by
public hospitals is composed of generics with a price below that of similar
branded products and off-patent medicines, in particular by making compulsory
that all public hospitals procure pharmaceutical products by active substance.
ê 2011/257/EU
Art. 1 pt. 11 (adapted)
8. Greece shall adopt the
following measures by the end of March 2012:
(a)          a reform of the
secondary/supplementary pension schemes, by merging funds and starting the
calculation of benefits on the basis of the new notional defined contribution system;
freezing of nominal supplementary pensions and reduction of the replacement
rates for accrued rights in funds with deficits, based on the actuarial study
prepared by the National Actuarial Authority. In case the actuarial study is
not ready, replacement rates are Ö shall be Õ reduced,
starting from 1 January 2012, to avoid deficits.;
ò new
(b)          calculation
of pharmacies' profit margins as a flat amount or flat fee combined with a
small profit margin with the aim of reducing the overall profit margin to no
more than 15 percent, including on the most expensive drugs.
ê 2010/320/EU
Article 3
Greece shall fully cooperate with the
Commission and transmit without delay, upon a reasoned request from the latter,
any data or document required in order to monitor compliance with this
Decision.
Article 4
1. Greece shall submit to the Council and
the Commission a report outlining the policy measures taken to comply with this
Decision on a quarterly basis.
ê 2010/320/EU
(adapted)
2. The reports referred to in paragraph 1 should Ö shall Õ contain
detailed information on:
ê 2010/320/EU
(a)          concrete measures implemented by
the date of the report in order to comply with this Decision, including their
quantified budgetary impact;
(b)          concrete measures planned to be
implemented after the date of the report in order to comply with this Decision,
their implementation calendar and an estimation of their budgetary impact;
(c)          the monthly State budget
execution;
(d)          infra-annual budgetary
implementation by social security, local government and extra budgetary funds;
(e)          government debt issue and
reimbursement;
(f)           permanent and temporary public
sector employment developments;
ê 2010/486/EU
Art. 1 pt.15
(g)          government expenditure pending
payment, specifying those past due date;
ê 2010/320/EU
(h)          the financial position of public
undertakings and other public entities.
ê 2010/320/EU
3. The Commission and the Council shall
analyse the reports with a view to assessing Greece’s compliance with this
Decision. In the context of those assessments, the Commission may indicate the
measures needed to respect the adjustment path set by this Decision for the
correction of the excessive deficit.
ê 
Article 5
Decision 2010/320/EU is repealed.
References to
the repealed Decision shall be construed as references to this Decision and shall be read in accordance with the
correlation table in Annex III.
ê 2010/320/EU
Article 65
This Decision shall take effect on the day
of its notification.
Article 76
This Decision is addressed to the Hellenic
Republic.
ò new
ANNEX I
Medium-term
fiscal strategy measures
(as mentioned in Article 2 (5) of this decision) _
The
medium-term fiscal strategy (MTFS) through 2015 will include the following:
Cuts in wage bill by at
least EUR 770 million in 2011, and additional EUR 600 million in 2012, EUR 448
million in 2013, EUR 306 million in 2014 and EUR 71 million in 2015, through the
implementation of attrition beyond the rule of 1 recruitment for 5 exits (1 for
10 in 2011); an increase in weekly working hours for public sector employees
from 37.5 to 40 hours and reduction in overtime payments; reduction in the
number of remunerated committees and councils; reduction in other additional
compensation, allowances and bonus schemes; reduction in contractors (50
percent in 2011 and additional 10 percent in 2012 and onwards); temporary freeze
of automatic progression; the implementation of a new remuneration grid; the
introduction of part-time public sector employment and unpaid leave; a
reduction in the number of admissions to military and policy academies, the
transfer of excess staff to a labour reserve paid on average at 60 percent of
the wage up to 12 months, and a cut in the productivity allowance by 50
percent.
Cuts in the state's
operation expenditure by at least EUR 190 million in 2011, and additional EUR
92 million in 2012, EUR 161 million in 2013, EUR 323 million in 2014 and EUR
370 million in 2015, through the implementation of e-procurement for all public
procurement; rationalization of energy expenses by public services; reduction
in rental expenses following more efficient use of public property; reduction
of all telecommunication expenses, abolition of free distribution of
newspapers; cuts in operational expenditure in the ordinary budget, across the
board; implementation of benchmarks in public spending following a one-year full
operation of MIS for the general government expenditure.
Cuts in extra-budgetary
funds' expenses and transfer to other entities by at least EUR 540 million in
2011, and additional EUR 150 million in 2012, EUR 200 million in 2013, EUR 200
million in 2014 and EUR 150 million in 2015, through the assessment of the
mandate, viability and expenses of all entities subsidized by the public sector
and their mergers and closure; merger/closure and reduction in subsidies to
educational institutions (schools, higher education institutions); reduction in
State grants to entities outside general government, and an action plan on
closing, merging and downsizing entities.
Savings in state-owned
enterprises by at least EUR 414 million in 2012, and additional EUR 329 million
in 2013, EUR 297 million in 2014 and EUR 274 million in 2015, through increase in
revenue of OSE, OASA and other enterprises, the implementation of restructuring
plans and privatisation in Hellenic Defence Systems, Hellenic Aeronautical
Industry, Hellenic Horse Racing Corporation; sale of enterprises' assets
associated with non-core activities; reduction in personnel expenses; reduction
in operational expenses and mergers and closure of enterprises.
Cuts in operational
defense-related expenditure by at least EUR 133 million in 2013 and additional
EUR 133 million in 2014 and EUR 134 million in 2015 , on top of the reduction
in military equipment procurement (deliveries) of EUR 830 million from 2010 to
2015.
Cuts in healthcare and
pharmaceutical expenditure by at least EUR 310 million in 2011, and additional
EUR 697 million in 2012, EUR 349 million in 2013, EUR 303 million in 2014 and
EUR 463 million in 2015, through the implementation of a new 'health map' and
associated reduction in hospitals expenses; a re-evaluation of mandate and
expenses of non-hospital supervised entities; the implementation of central
procurement system; reduction of average cost per case through case mixing;
reduction in the services provided to the non-insured (gate-keeping function);
introduction of charges for services provided to foreign citizens; the
operation of the National Organization for Primary Healthcare (EOPI); the
scanning by IKA of hand-written prescriptions; the expansion of the list of
pharmaceuticals that do not require prescriptions; new prices of medicines; the
establishment of insurance price by social security sector and the full
implementation of e-prescription.
Cuts in social benefits
by at least EUR 1 188 million in 2011, and additional EUR 1 230
million in 2012, EUR 1 025 million in 2013, EUR 1 010 million in 2014
and EUR 700 million in 2015, through an adjustment in supplementary pension schemes and
subsequent freeze through 2015; a freeze in the base pensions; the reform of
the disability pension system; a census of pensioners and cross-checking of
personal data with full implementation of social security number and upper cap
on pensions; a rationalization of criteria for pensioners (EKAS); a
rationalisation of benefits and beneficiaries of OEE-OEK and OAED; cuts in the
lump-sums paid on retirement; the cross-checking of personal data from
introduction of ceilings for employers who can join OAED schemes; a reduction
in the core pension of OGA and in the lower pension thresholds of other social
security funds and tightening of criteria based on the permanent residence;
reduction in expenses on social benefits though cross-checking of data; uniform
regulation of health benefits for all social security funds; uniform contracts
with private hospitals and medical centres; the review of social benefits in
cash and in kind leading to the abolition of the least effective; an increase
in the special pensioner contribution (Law 3863/2010) for pensioners whose
monthly pension exceeds EUR 1 700; an increase in the special social
contribution paid by pensioners below 60 years old with monthly pensions above
EUR 1 700; the introduction of special tiered contribution for
supplementary pensions above EUR 300 per month and reduction in transfers to
NAT (sailors' pension scheme) and the OTE pension scheme with concomitant
reduction in pension expenditure or increase in contributions from
beneficiaries.
Cuts in state transfers
to local governments by at least EUR 150 million in 2011, and additional EUR
355 million in 2012, EUR 345 million in 2013, EUR 350 million in 2014 and EUR
305 in 2015. These reductions will be achieved primarily through cuts in expenses of
local government equal to at least EUR 150 in 2011, and additional EUR 250
million in 2012, EUR 175 million in 2013, EUR 170 million in 2014 and EUR 160
in 2015. Additionally, local governments’ own revenue will rise by at least EUR
105 million in 2012 and additional EUR 170 million in 2013, EUR 130 million in
2014 and EUR 145 million in 2015, through an increase in revenues from tolls,
fees, rights and other revenue streams following the merging of local
administrations, and an increase in local tax compliance following the
introduction of a local tax clearance certificate requirement.
Cuts in expenditure by
the public investment budget (domestically-financed public investment, and
investment-related grants) and administrative costs by EUR 950 million in 2011, of which EUR 350
million will be permanent, and additional EUR 154 million (administrative
costs) in 2012.
Increases in taxes by at
least EUR 2017 million in 2011, and additional EUR 3 678 million in 2012,
EUR 156 million in 2013 and EUR 685 million in 2014, through an increase in VAT rate on
restaurants and bars from 13 to 23 percent from September 2011 on; increase in
property taxes; reduction of income tax-free threshold to EUR 8 000 and
establishment of a progressive solidarity contribution; increases in
presumptive taxation and levies on self-employed; reduction of tax
exemptions/expenditures; changes in tax regime for tobacco products with an
accelerated payment of excise duty and in tax structure; an excise on soft
drinks; excises on natural gas and liquefied gas; abolition of the tax
advantage for heating oil (for enterprises from October 2011 on, and
progressively for households from October 2011 to October 2013); an increase in
the vehicles tax; an emergency contributions on vehicle, motorbikes and pools;
increase fines of unauthorised buildings and settlement of planning
infringements; the taxation on private boats and yachts; a special levy on
high-value real estate; and special levy on smoking spaces.
Improvements in tax
compliance by at least EUR 878 million in 2013, and additional EUR 975 million
in 2014 and EUR 1147 million in 2015.
Increases in social
contributions by at least EUR 629 million in 2011, and additional EUR 259
million in 2012, EUR 714 million in 2013, EUR 1 139 million in 2014 and
EUR 504 in 2015, through the full implementation of a single unified payroll and
insurance contribution payment method; an increase in contribution rates for
OGA and ETAA beneficiaries; the establishment of OAEE beneficiary solidarity
fund; the adjustment of unemployment contribution for private sector employees;
the introduction of unemployment contribution for self-employed; and a
contribution for unemployed paid the employees of the public sector, including
state-owned enterprises, local government and other public entities.
é
ANNEX
II
Repealed Decision with list of its
successive amendments
 Council Decision of 10 May 2010 (2010/320/EU) || (OJ L 145, 11.6.2010, p. 6) || 
 || Council Decision of 7 September 2010 (2010/486/EU) || (OJ L 241, 14.9.2010, p. 12) 
 || Council Decision of 20 December 2010 (2011/57/EU) || (OJ L 026, 29.1.2011, p. 15) 
 || Council Decision of 7 March 2011 (2011/257/EU) || (OJ L 110, 29.4.2011, p. 26) 
_____________
ANNEX III
Correlation Table
 Decision 2010/320/EU || This Decision 
 Article 1 || Article 1 
 Article 2(1) || Article 2(1) 
 Article 2(2), introductory wording || Article 2(2), introductory wording 
 Article 2(2)(a) || Article 2(2)(a) 
   ||   
 Article 2(2)(c) || Article 2(2)(b) 
 Article 2(2)(d) || Article 2(2)(c) 
 Article 2(2)(e) || Article 2(2)(d) 
 Article 2(2)(f) || Article 2(2)(e) 
 Article 2(2)(g) || Article 2(2)(f) 
 Article 2(2)(h) || Article 2(2)(g) 
 Article 2(2)(i) || Article 2(2)(h) 
 Article 2(2)(j) || Article 2(2)(i) 
 Article 2(2)(k) || Article 2(2)(j) 
 Article 2(2)(l) || Article 2(2)(k) 
 Article 2(2)(m) || Article 2(2)(l) 
 Article 2(2)(n) || Article 2(2)(m) 
 Article 2(2)(o) || Article 2(2)(n) 
 Article 2(2)(p) || Article 2(2)(o) 
 Article 2(2)(q) || Article 2(2)(p) 
 Article 2 (3), introductory wording || Article 2 (3), introductory wording 
 Article 2(3)(a) || Article 2(3)(a) 
 Article 2(3)(b) || Article 2(3)(b) 
 Article 2(3)(c) || Article 2(3)(n) 
   ||   
   ||   
 Article 2(3)(f) || Article 2(3)(c) 
   ||   
   ||   
 Article 2(3)(i) || Article 2(3)(d) 
 Article 2(3)(j) || Article 2(3)(e) 
 Article 2(3)(k) replaced by Dec. 57/2011 || - 
 Article 2(3)(l) || Article 2(3)(f) 
 Article 2(3)(m) || Article 2(3)(g) 
 Article 2(3)(n) || Article 2(3)(h) 
 Article 2(3)(o) || Article 2(3)(i) 
   ||   
 Article 2(3)(q) || Article 2(3)(j) 
 Article 2(3)(r) || Article 2(3)(k) 
 Article 2(3)(s) || Article 2(3)(l) 
 Article 2(3)(t) || Article 2(3)(m) 
 Article 2(3)(u) || Article 2(3)(n) 
 Article 2(3)(v) || Article 2(3)(o) 
 Article 2(3)(w) || - 
 Article 2(3)(x) || Article 2(3)(p) 
 Article 2(3)(y) || Article 2(3)(q) 
 Article 2(3)(z) || Article 2(3)(r) 
 Article 2(3)(aa) || Article 2(3)(s) 
 Article 2(3)(bb) || Article 2(3)(t) 
 Article 2(3)(cc) || Article 2(3)(u) 
 Article 2(3)(dd) || Article 2(3)(v) 
 Article 2(3)(ee) || Article 2(3)(w) 
 Article 2(3)(ff) || Article 2(3)(x) 
 Article 2(3)(gg) || Article 2(3)(y) 
 Article 2(3)(hh) || Article 2(3)(z) 
 Article 2(4), introductory wording || Article 2(4), introductory wording 
   ||   
 Article 2(4)(b) || Article 2(4)(a) 
 Article 2(4)(c) || Article 2(4)(b) 
 Article 2(4)(d) || - 
 Article 2(4)(e) || Article 2(4)(c) 
 Article 2(4)(f) || Article 2(4)(d) 
 Article 2(4)(g) || Article 2(4)(e) 
 Article 2(4)(h) || Article 2(4)(f) 
 Article 2(4)(i) || Article 2(4)(g) 
 Article 2(4)(j) || Article 2(4)(h) 
 Article 2(4)(k) || Article 2(4)(i) 
 Article 2(4)(l) || - 
 Article 2(5), introductory wording || Article 2(5), introductory wording 
 Article 2(5)(a) || Article 2(5)(a) 
 Article 2(5)(b) || Article 2(5)(b), (c) and (d) - new 
 Article 2(5)(c) || Article 2(5)(e) 
 Article 2(5)(d) || Article 2(5)(f) 
 Article 2(5)(e) || - 
 Article 2(5)(f) || Article 2(5)(g) 
 Article 2(5)(g) || - 
 - || Article 2(5)(h) 
 Article 2(5)(h) || Article 2(5)(i) 
 Article 2(5)(i) || Article 2(5)(j) 
 - || art. 2(5)(k) – (r) 
 Article 2(6), introductory wording || Article 2(6), introductory wording 
 Article 2(6)(a) || Article 2(6)(a) 
 Article 2(6)(b) || Article 2(6)(b) 
 Article 2(6)(c) || Article 2(6)(c) 
 Article 2(6)(d) || Article 2(6)(d) 
 Article 2(6)(e) || Article 2(6)(e) 
 Article 2(6)(f) || Article 2(6)(f) 
 - || art. 2(6)(g) – (n) 
 Article 2(7), introductory wording || Article 2(7), introductory wording 
 Article 2(7)(a) || Article 2(7)(a) 
 Article 2(7)(b) || Article 2(7)(b) 
   ||   
 Article 2(7)(d) || Article 2(7)(c) 
 Article 2(7)(e) || Article 2(7) (d) 
 Article 2(7)(f) || Article 2(7) (e) 
 - || Article 2(7)(f) 
 - || Article 2(7)(g) 
 Article 2(8), introductory wording || Article 2(8), introductory wording 
 Article 2(8) (a) || Article 2(8)(a) 
 - || Article 2(8)(b) 
 Article 3 || Article 3 
 Article 4 || Article 4 
 - || Article 5 
 Article 5 || Article 6 
 Article 6 || Article 7 
 - || Annexes I, II and III 
_____________
[1]               OJ L 145, 11.6.2010, p. 6.
[2]               See Annex I.
[3]               OJ L 209, 2.8.1997, p. 6.
[4]               Eurostat news
release 55/2010. 22 April 2010.
[5]               Eurostat news release 60/2011. 26 April 2011.
[6]               Directive 2006/123/EC of the European Parliament and
of the Council of 12 December 2006 on services in the internal market (OJ L 376,
27.12.2006, p. 36).
[7]               Council Regulation (EC) No 2223/96 of 25 June 1996 on
the European system of national and regional accounts in the Community (OJ L
310, 30.11.1996, p. 1).
[8]               Commission Regulation (EC) No 264/2000 of 3 February
2000 on the implementation of Council Regulation (EC) No 2223/96 with respect
to short-term public finance statistics (OJ L 29, 4.2.2000, p. 4).
[9]               Regulation (EC) No 1221/2002 of the European
Parliament and of the Council of 10 June 2002 on quarterly non-financial
accounts for general government (OJ L 179, 9.7.2002, p. 1).
[10]             Regulation (EC) No 501/2004 of the European Parliament
and of the Council of 10 March 2004 on quarterly financial accounts for general
government (OJ L 81, 19.3.2004, p. 1).
[11]             Council Regulation (EC) No 1222/2004 of 28 June 2004
concerning the compilation and transmission of data on the quarterly government
debt (OJ L 233, 2.7.2004, p. 1).
[12]             Regulation (EC) No 1161/2005 of the European Parliament
and of the Council of 6 July 2005 on the compilation of quarterly non-financial
accounts by institutional sector (OJ L 191, 22.7.2005, p. 22).
[13]             Regulation (EC) No 223/2009 of the European Parliament
and of the Council of 11 March 2009 on European statistics and repealing
Regulation (EC, Euratom) No 1101/2008 of the European Parliament and of the
Council on the transmission of data subject to statistical confidentiality to
the Statistical Office of the European Communities, Council Regulation (EC) No
322/97 on Community Statistics, and Council Decision 89/382/EEC, Euratom
establishing a Committee on the Statistical Programmes of the European
Communities (OJ L 87, 31.3.2009, p. 164).
[14]             Council Regulation (EC) No 479/2009 of 25 May 2009 on
the application of the Protocol on the excessive deficit procedure annexed to
the Treaty establishing the European Community (OJ L 145, 10.6.2009, p. 1).