Article 1 
For the purposes of this Regulation ‘amount overfished in the year 2007’ means the amount by which the quota allocated to Poland for cod ( Gadus morhua ) in the Baltic Sea (Subdivisions 25-32, EC Waters) was exceeded in the year 2007.
Article 2 
By way of derogation from Article 5 of Regulation (EC) No 847/96 the quotas of cod ( Gadus morhua ) in the Baltic Sea (Subdivisions 25-32, EC Waters) to be allocated to Poland in the years from 2008 to 2011 shall be reduced over a period of four years according to the following method: (a) in the year 2008, a reduction of 10 % of the amount overfished in the year 2007; and (b) in the years 2009, 2010 and 2011, reductions of 30 % of the amount overfished in 2007.
Article 3 
1. Poland shall adopt and implement National Action Plans on control and fleet restructuring, including, in particular, measures aiming at: (a) a reinforcement of the control of fishing activities, especially for that part of the fleet for which cod is a substantial part of the catch; (b) an improved enforcement of Community and national conservation rules, and especially catch limits; (c) an adjustment of the capacity of that part of the fleet for which cod is a substantial part of the catch. 2. Each year, the Commission shall evaluate and report to the Council on the implementation of the National Action Plans referred to in paragraph 1. If actions are not delivered as planned, the Council may, in accordance with the procedure laid down in Article 23(2) of Regulation (EEC) No 2847/1993, modify the method for deductions referred to in Article 2(a) and (b).
Article 4 
This Regulation shall enter into force on the day following its publication in the Official Journal of the European Union .