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PROBLEM: General provisions1. In accordance with the provisions of this Directive the competent authorities of the Member States shall exchange any information that may enable them to effect a correct assessment of taxes on income and on capital.2. There shall be regarded as taxes on income and on capital, irrespective of the manner in which they are levied, all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the disposal of movable or immovable property, taxes on the amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.3. The taxes referred to in paragraph 2 are at present, in particular:in Belgium:Impot des personnes physiques/PersonenbelastingImpot des societes/VennootschapsbelastingImpot des personnes morales/RechtspersonenbelastingImpot des non-residents/Belasting der niet-verblijfhoudersin Denmark:Indkomstskaten til statenSelsskabsskatDen kommunale indkomstskatDen amtskommunale indkomstskatFolkepensionsbidrageneSmandsskattenDen srlige indkomstskatKirkeskattenFormueskatten til statenBidrag til dagpengefondenin Germany:EinkommensteuerKorperschaftsteuerVermogensteuerGewerbesteuerGrundsteuerin France:Impot sur le revenuImpot sur les societesTaxe professionnelleTaxe fonciere sur les proprietes batiesTaxe fonciere sur les proprietes non batiesin Ireland:Income taxCorporation taxCapital gains taxWealth tax in Italy:Imposta sul reddito delle persone fisicheImposta sul reddito delle persone giuridicheImposta locale sui redditiin Luxembourg:Impot sur le revenu des personnes physiquesImpot sur le revenu des collectivitesImpot commercial communalImpot sur la fortuneImpot foncierin the Netherlands:InkomstenbelastingVennootschapsbelastingVermogensbelastingin the United Kingdom:Income taxCorporation taxCapital gains taxPetroleum revenue taxDevelopment land tax4. Paragraph 1 shall also apply to any identical or similar taxes imposed subsequently, whether in addition to or in place of the taxes listed in paragraph 3. The competent authorities of the Member States shall inform one another and the Commission of the date of entry into force of such taxes.5. The expression 'competent authority' means:in Belgium:De minister van financien or an authorized representativeLe ministre des finances or an authorized representativein Denmark:Ministeren for skatter og afgifter or an authorized representativein Germany:Der Bundesminister der Finanzen or an authorized representativein France:Le ministre de l economie or an authorized representativein Ireland:The Revenue Commissioners or their authorized representativein Italy:Il Ministro per le finanze or an authorized representativein Luxembourg:Le ministre des finances or an authorized representativein the Netherlands:De minister van financien or an authorized representativein the United Kingdom:The Commissioners of Inland Revenue or their authorized representative Exchange on request1. The competent authority of a Member State may request the competent authority of another Member State to forward the information referred to in Article 1 (1) in a particular case. The competent authority of the requested State need not comply with the request if it appears that the competent authority of the State making the request has not exhausted its own usual sources of information, which it could have utilized, according to the circumstances, to obtain the information requested without running the risk of endangering the attainment of the sought after result.2. For the purpose of forwarding the information referred to in paragraph 1, the competent authority of the requested Member State shall arrange for the conduct of any enquiries necessary to obtain such information. Automatic exchange of informationFor categories of cases which they shall determine under the consultation procedure laid down in Article 9, the competent authorities of the Member States shall regularly exchange the information referred to in Article 1 (1) without prior request. Spontaneous exchange of information1. The competent authority of a Member State shall without prior request forward the information referred to in Article 1 (1), of which it has knowledge, to the competent authority of any other Member State concerned, in the following circumstances: (a) the competent authority of the one Member State has grounds for supposing that there may be a loss of tax in the other Member State;(b) a person liable to tax obtains a reduction in or an exemption from tax in the one Member State which would give rise to an increase in tax or to liability to tax in the other Member State;(c) business dealings between a person liable to tax in a Member State and a person liable to tax in another Member State are conducted through one or more countries in such a way that a saving in tax may result in one or the other Member State or in both;(d) the competent authority of a Member State has grounds for supposing that a saving of tax may result from artificial transfers of profits within groups of enterprises;(e) information forwarded to the one Member State by the competent authority of the other Member State has enabled information to be obtained which may be relevant in assessing liability to tax in the latter Member State.2. The competent authorities of the Member States may, under the consultation procedure laid down in Article 9, extend the exchange of information provided for in paragraph 1 to cases other than those specified therein.3. The competent authorities of the Member States may forward to each other in any other case, without prior request, the information referred to in Article 1 (1) of which they have knowledge. Time limit for forwarding informationThe competent authority of a Member State which, under the preceding Articles, is called upon to furnish information, shall forward it as swiftly as possible. If it encounters obstacles in furnishing the information or if it refuses to furnish the information, it shall forthwith inform the requesting authority to this effect, indicating the nature of the obstacles or the reasons for its refusal. Collaboration by officials of the State concernedFor the purpose of applying the preceding provisions, the competent authority of the Member State providing the information and the competent authority of the Member State for which the information is intended may agree, under the consultation procedure laid down in Article 9, to authorize the presence in the first Member State of officials of the tax administration of the other Member State. The details for applying this provision shall be determined under the same procedure. Provisions relating to secrecy1. All information made known to a Member State under this Directive shall be kept secret in that State in the same manner as information received under its domestic legislation.In any case, such information: - may be made available only to the persons directly involved in the assessment of the tax or in the administrative control of this assessment,- may in addition be made known only in connection with judicial proceedings or administrative proceedings involving sanctions undertaken with a view to, or relating to, the making or reviewing the tax assessment and only to persons who are directly involved in such proceedings ; such information may, however, be disclosed during public hearings or in judgements if the competent authority of the Member State supplying the information raises no objection,- shall in no circumstances be used other than for taxation purposes or in connection with judicial proceedings or administrative proceedings involving sanctions undertaken with a view to, or in relation to, the making or reviewing the tax assessment.2. Paragraph 1 shall not oblige a Member State whose legislation or administrative practice lays down, for domestic purposes, narrower limits than those contained in the provisions of that paragraph, to provide information if the State concerned does not undertake to respect those narrower limits.3. Notwithstanding paragraph 1, the competent authorities of the Member State providing the information may permit it to be used for other purposes in the requesting State, if, under the legislation of the informing State, the information could, in similar circumstances, be used in the informing State for similar purposes.4. Where a competent authority of a Member State considers that information which it has received from the competent authority of another Member State is likely to be useful to the competent authority of a third Member State, it may transmit it to the latter competent authority with the agreement of the competent authority which supplied the information. Limits to exchange of information1. This Directive shall impose no obligation to have enquiries carried out or to provide information if the Member State, which should furnish the information, would be prevented by its laws or administrative practices from carrying out these enquiries or from collecting or using this information for its own purposes.2. The provision of information may be refused where it would lead to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information whose disclosure would be contrary to public policy.3. The competent authority of a Member State may refuse to provide information where the State concerned is unable, for practical or legal reasons, to provide similar information. Consultations1. For the purposes of the implementation of this Directive, consultations shall be held, if necessary in a Committee, between: - the competent authorities of the Member States concerned at the request of either, in respect of bilateral questions,- the competent authorities of all the Member States and the Commission, at the request of one of those authorities or the Commission, in so far as the matters involved are not solely of bilateral interest.2. The competent authorities of the Member States may communicate directly with each other. The competent authorities of the Member States may by mutual agreement permit authorities designated by them to communicate directly with each other in specified cases or in certain categories of cases.3. Where the competent authorities make arrangements on bilateral matters covered by this Directive other than as regards individual cases, they shall as soon as possible inform the Commission thereof. The Commission shall in turn notify the competent authorities of the other Member States. 0Pooling of experienceThe Member States shall, together with the Commission, constantly monitor the cooperation procedure provided for in this Directive and shall pool their experience, especially in the field of transfer pricing within groups of enterprises, with a view to improving such cooperation and, where appropriate, drawing up a body of rules in the fields concerned. 1Applicability of wider-ranging provisions of assistanceThe foregoing provisions shall not impede the fulfilment of any wider obligations to exchange information which might flow from other legal acts. 2Final provisions1. Member States shall bring into force the necessary laws, regulations and administrative provisions in order to comply with this Directive not later than 1 January 1979 and shall forthwith communicate them to the Commission.2. Member States shall communicate to the Commission the texts of any important provisions of national law which they subsequently adopt in the field covered by this Directive. 3This Directive is addressed to the Member States.

SOLUTION: Council Directive concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation

PROBLEM: The following shall be substituted for Article 1 (3) of Regulation No 79/65/EEC:'The data obtained pursuant to this Regulation shall, in particular, serve primarily as the basis for the drawing up of reports by the Commission on the situation of agriculture and of agricultural markets as well as on farm incomes in the Community ; the reports are to be submitted annually to the Council and the European Parliament, in particular for the annual fixing of prices of agricultural produce.' The following shall be substituted for Article 4 (1) and (2) of Regulation No 79/65/EEC:'1. The field of survey referred to in Article 1 (2) (a) shall cover those agricultural holdings, which: - are run as market-oriented holdings,- provide the main occupation of the operator, (1)OJ No 109, 23.6.1965, p. 1859/65. (2)OJ No L 298, 31.12.1972, p. 47.- ensure the employment, per year, of at least one worker (1 man-work unit) ; this threshold may, however, be reduced in the case of a Member State to 0 775 man-work units in accordance with the procedure laid down in Article 19.2. For the accounting years beginning in the year 1973 and 1974, the number of retaining holdings shall be 13 600. This number shall be increased gradually at the beginning of each of the financial years commencing during the period 1975 to 1978 so as to attain eventually the number of 28 000 returning holdings.' The following shall be substituted for Article 23 of Regulation No 79/65/EEC:'Before 1 January 1980 the Commission shall submit to the Council a full report on the operation of the data network together with any proposal for amending this Regulation, as appropriate.' The list of divisions referred to in Article 2 (d) of Regulation No 79/65/EEC shall be replaced, as regards Italy, by the list annexed hereto. This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Communities.This Regulation shall be binding in its entirety and directly applicable in all Member States.

SOLUTION: Regulation amending Regulation No 79/65/EEC as regards the utilization of accountancy data, the field of survey and the number of returning holdings to be included in the farm accountancy data network of the European Economic Community

PROBLEM: 1. The customs duties applicable to imports into the Community of products listed in Annex I and originating in Turkey shall be reduced to the extent indicated for each of them.2. Until 31 December 1977 and by way of derogation from paragraph 1, Denmark, Ireland and the United Kingdom shall be authorized to apply duties not lower than those listed in Annex II to imports of fresh oranges falling within subheading 08.02 ex A of the Common Customs Tariff and of fresh mandarins (including tangerines and satsumas), clementines, wilkings and other similar citrus hybrids falling within subheading 08.02 ex B of the Common Customs Tariff. The fixed component of the duty charged on importation into the Community of the products listed in Annex III originating in Turkey shall be reduced to the extent indicated for each of them. For the products listed below originating in Turkey the customs duties on imports into the Community shall be reduced to the extent indicated for each of them, provided that the reference prices fixed or to be fixed pursuant to Article 19 of Regulation (EEC) No 100/76 (1) are observed. >PIC FILE= 'T0011472'> 1. For fresh lemons of subheading 08.02 ex C of the Common Customs Tariff, the tariff reduction provided for in Article 4 (3) of Annex 6 to the Additional Protocol shall be applicable where the quotations recorded on the representative Community markets at the importer/wholesaler stage, or converted to this stage, remain, for the product in question, at least as high as the price defined in paragraph 4.The quotations referred to in the first subparagraph shall be taken into consideration after customs clearance and deduction of import charges other than customs duties, the charges being those stipulated for the calculation of the entry price referred to in Regulation (EEC) No 1035/72. (1)OJ No L 20, 28.1.1976, p. 1.The product in question shall, where appropriate, be converted to Quality Class I pursuant to the third indent of the second subparagraph of Article 24 (2) of Regulation (EEC) No 1035/72.2. With respect to the deduction of the import charges other than customs duties which are referred to in the third indent of paragraph 3 of Article 24 of Regulation (EEC) No 1035/72, in so far as the prices disclosed to the Commission by Member States include the incidence of such charges, the sum to be deducted shall be calculated by the Commission so as to avoid difficulties which may result from the incidence of such charges on entry prices being dependent on the origin of the products concerned. In such cases an average amount corresponding to the arithmetic mean between the lowest and highest incidence of such taxes shall be taken into account in this calculation.3. The representative markets for the purposes of paragraph 1 are the Community markets used for recording quotations on the basis of which the entry prices referred to in Regulation (EEC) No 1035/72 are calculated.4. The price referred to in paragraph 1 shall be equal to the reference price in force during the period in question, plus the incidence on this price of the customs duties applicable to imports coming from non-member countries and a standard amount of 1 720 units of account per 100 kilograms.5. Where the quotations referred to in paragraph 1, after customs clearance and deduction of import charges other than customs duties, remain, on the representative markets of the Community with the lowest quotations, lower than the price defined in paragraph 4 on three consecutive market days, the customs duties in force in respect of non-member countries on the date of import shall be applied to the product concerned.These arrangements shall apply until the said quotations remain, on the representative markets of the Community with the lowest quotations, at least as high as the price defined in paragraph 4 on three consecutive market days.6. The Commission, on the basis of the quotations recorded on the representative markets of the Community disclosed by the Member States, shall follow regularly the movement of prices and shall ascertain the levels referred to in paragraph 5.The measures required shall be adopted in accordance with the procedure laid down in Regulation (EEC) No 1035/72 with regard to the application of countervailing duties on fruit and vegetables.7. Articles 23 to 28 of Regulation (EEC) No 1035/72 shall continue to apply. 1. The following products, originating in Turkey, shall be allowed into the Community at a 2 75 % ad valorem customs duty within the limit of an annual tariff quota of 25 000 tonnes. >PIC FILE= 'T0011473'>2. Should paragraph 1 not apply to a full calendar year the quota shall be opened on a pro rata basis. The levies applied to Community imports of durum wheat and canary seed, produced in Turkey and transported direct from there to the Community, which fall within subheadings 10.01 B and 10.07 ex D of the Common Customs Tariff respectively, shall be those calculated in accordance with Article 13 of Regulation (EEC) No 2727/75, each minus 0 750 unit of account per tonne. 1. The levy on imports of rye falling within heading No 10.02 of the Common Customs Tariff which is produced in Turkey and transported direct from there to the Community, shall be that calculated in accordance with Article 13 of Regulation (EEC) No 2727/75 minus an amount equal to the special export charge levied by Turkey on exports to the Community of the said product but not exceeding eight units of account per tonne.2. The provisions of paragraph 1 shall apply to all imports in respect of which the importer supplies proof of payment by the exporter of the special export charge, up to an amount exceeding neither the levy fixed in accordance with Article 13 of Regulation (EEC) No 2727/75 on imports of rye into the Community nor eight units of account per tonne. The fixed component charged on importation into the Community of products listed below originating in Turkey shall be reduced by 50 %.>PIC FILE= 'T0011474'> 1. Where Turkey applies the special charge on exports of olive oil, other than refined olive oil falling within subheading 15.07 A II of the Common Customs Tariff, obtained entirely in Turkey and transported direct from that country to the Community, the levy on imports into the Community of that oil shall, according to the case, be the levy referred to in Article 13 of Council Regulation No 136/66/EEC of 22 September 1966 on the establishment of a common organization of the market in oils and fats (1), as last amended by Regulation (EEC) No 1707/73 (2), or that resulting from application of the tendering procedure provided for in Regulation (EEC) No 2843/76 (3), less: (a) 0 750 unit of account per 100 kilograms;(b) an amount equal to the special export charge imposed by Turkey on such oil within a limit of nine units of account per 100 kilograms, that amount being increased, until 31 October 1977, by nine units of account per 100 kilograms.2. The arrangements set out in paragraph 1 shall be applied to all imports of olive oil for which the importer supplies proof upon importation that the special export charge referred to in the said paragraph has been reflected in the import price.3. Where Turkey does not apply the special export charge, the levy imposed on imports into the Community of the oil as defined in paragraph 1, shall, according to the case, be the levy referred to in Article 13 of Regulation No 136/66/EEC or that resulting from application of the tendering procedure provided for in Regulation (EEC) No 2843/76, less 0 750 unit of account per 100 kilograms. 01. Without prejudice to the collection of the variable component, the fixed component of the levy shall be reduced by 80 % on imports into the Community of olive oil having undergone a refining process, falling within subheading 15.07 A I of the Common Customs Tariff, wholly obtained in Turkey and transported direct from that country to the Community.2. The levy referred to in paragraph 1 shall be fixed by the Commission. 11. For prepared and preserved sardines falling within subheading 16.04 D of the Common Customs Tariff and originating in Turkey the customs duty on imports into the Community shall be reduced by 40 % subject to observance of the minimum prices fixed in accordance with the following paragraphs.2. Until 30 June 1978 the minimum prices referred to in paragraph 1 shall be those specified in Annex IV. The prices for the period beginning 1 July 1978 shall not be lower than those specified in the said Annex, as updated by exchange of letters between the Contracting Parties in order to take account of the trend of costs for the products in question.3. From 1 July 1979 the minimum prices referred to in paragraph 1 shall be agreed by annual exchanges of letters between the Contracting Parties.4. The reduction of the customs duty referred to in paragraph 1 shall apply only from the date and for the periods determined by exchanges of letters laying down the technical rules for applying this Article. 21. For the products listed below originating in Turkey the customs duty on imports into the Community shall be reduced as follows, subject to the terms agreed by exchange of letters being observed. >PIC FILE= 'T0011475'>2. The tariff reduction referred to in paragraph 1 applies only from the date and for the periods determined by (1)OJ No 172, 30.9.1966, p. 3025/66. (2)OJ No L 175, 29.6.1973, p. 5. (3)OJ No L 327, 26.11.1976, p. 4. exchanges of letters to be concluded each year between the Contracting Parties in order to fix the terms and detailed rules. 3For the products listed below originating in Turkey the customs duty on imports into the Community shall be reduced by 30 % within the limit of an annual Community tariff quota of 90 tonnes. >PIC FILE= 'T0011476'> 4Where necessary, detailed rules for the application of this Regulation shall be adopted in accordance with the procedure laid down in Article 26 of Regulation (EEC) No 2727/75 or, according to the case, in the corresponding Articles in other Regulations on the common organization of agricultural markets. 51. The following are repealed: - Council Regulation (EEC) No 1233/71 of 7 June 1971 on imports of citrus fruit originating in Turkey (1);- Council Regulation (EEC) No 1235/71 of 7 June 1971 on imports of olive oil from Turkey (2);- Council Regulation (EEC) No 2754/75 of 29 October 1975 on imports of certain cereals from Turkey (3);- Council Regulation (EEC) 2755/75 of 29 October 1975 on the importation into the Community of certain agricultural products originating in Turkey (4);- Council Regulation (EEC) No 113/76 of 19 January 1976 on imports into the Community of fishery products originating in Turkey (5).2. References to the Regulations repealed under paragraph 1 shall be understood as applying to this Regulation.Citations and references relating to the Articles of the said Regulations are to be read in accordance with the table of equivalence given in Annex V. 6This Regulation shall enter into force on 1 July 1977.This Regulation shall be binding in its entirety and directly applicable in all Member States.

SOLUTION:
Council Regulation on imports into the Community of certain agricultural products originating in Turkey