razaulhaq/eurlex_sdg_coverage huggingface dataset:
10.9.2009 EN Official Journal of the European Union L 239/48
COMMISSION REGULATION (EC) No 824/2009
of 9 September 2009
amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 39 and International Financial Reporting Standard (IFRS) 7
(Text with EEA relevance)
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Community,
Having regard to Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (1), and in particular Article 3(1) thereof,
Whereas:
(1) By Commission Regulation (EC) No 1126/2008 (2) certain international standards and interpretations that were in existence at 15 October 2008 were adopted.
(2) On 27 November 2008, the International Accounting Standards Board (IASB) published amendments to International Accounting Standard 39 and International Financial Reporting Standard 7 (Reclassification of Financial Assets — Effective Date and Transition) hereinafter ‘amendments to IAS 39 and IFRS 7’. The amendments to IAS 39 and IFRS 7 clarify the effective date and transition measures of the amendments to those standards issued by the IASB on 13 October 2008.
(3) The consultation with the Technical Expert Group (TEG) of the European Financial Reporting Advisory Group (EFRAG) confirms that the amendments to IAS 39 and IFRS 7 meet the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002. In accordance with Commission Decision 2006/505/EC of 14 July 2006 setting up a Standards Advice Review Group to advise the Commission on the objectivity and neutrality of the European Financial Reporting Advisory Group's (EFRAG’s) opinions (3), the Standards Advice Review Group considered EFRAG's opinion on endorsement and advised the Commission that it is well balanced and objective.
(4) Regulation (EC) No 1126/2008 should therefore be amended accordingly.
(5) Since this Regulation needs not to be applied retroactively, financial statements already prepared and presented on the basis of Commission Regulation (EC) No 1004/2008 (4) do not need to be retroactively amended.
(6) The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,
In the Annex to Regulation (EC) No 1126/2008 International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement and International Financial Reporting Standard (IFRS) 7 Financial Instruments: Disclosures are amended as set out in the Annex to this Regulation.
Where a company has already presented its financial statements in accordance with Regulation (EC) No 1004/2008, it needs not to resubmit its financial statements.
This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Council Decision
of 2 October 2003
appointing a member of the Committee of the Regions
(2003/714/EC)
THE COUNCIL OF THE EUROPEAN UNION
,
Having regard to the Treaty establishing the European Community, and in particular Article 263 thereof,
Having regard to the proposal from the Spanish Government,
Whereas:
(1) On 22 January 2002 the Council adopted a Decision appointing the members and alternate members of the Committee of the Regions(1).
(2) The seat of a member of the Committee of the Regions has become vacant following the expiry of the term of office of Mr Francesc ANTICH I OLIVER, of which the Council was notified on 19 September 2003,
Mr Jaume MATAS I PALOU, Presidente - Gobierno Balear, is hereby appointed a member of the Committee of the Regions in place of Mr Francesc ANTICH I OLIVER for the remainder of his term of office, which ends on 25 January 2006.
COMMISSION  REGULATION (EEC) No 411/84
of 17 February 1984
amending for the second time Regulation (EEC) No 612/77 laying down rules for the application of the special import arrangements in respect of certain young male bovine animals for fattening
THE COMMISSION OF THE EUROPEAN
COMMUNITIES
,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Regulation (EEC) No 805/68 of 27 June 1968 on the common organization of the market in beef and veal (1), as last amended by the Act of Accession of Greece, and in particular Article 13 (4) (b) thereof,
Whereas Commission Regulation (EEC) No 612/77 (2), as amended by Regulation (EEC) No 1384/77 (3), lays down the detailed rules for the application of the special import arrangements for certain young male bovine animals for fattening; whereas, under Article 1 (1) (c) of that Regulation, importers are required to pay, in addition to the security, an additional sum in respect of imported animals for which the proof referred to in Article 1 (3) is not furnished;
Whereas, in cases where the import levy is partially suspended pursuant to Article 13 (1) of Regulation (EEC) No 805/68, that additional sum reaches a level which does not appear to be justified on economic grounds; whereas the method for calculating that additional sum should therefore be altered;
Whereas the measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Beef and Veal,
Article 1 (5) of Regulation (EEC) No 612/77 is hereby replaced by the following:
'5. The additional sum shall be equal to the highest levy applicable to imports of bovine animals during the period between the day of importation and the last day on which the proof referred to in paragraph 3 may be furnished, less
- the amount of the security which has not been released, in the case of suspension of the import levy,
- the amount of the security which has not been released and the amount of the import levy actually collected in the case of partial suspension of the import levy.
This sum shall be paid as levy.'
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.
Commission Regulation (EC) No 205/2003
of 3 February 2003
on the supply of split peas as food aid
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 1292/96 of 27 June 1996 on food-aid policy and food-aid management and special operations in support of food security(1), as last amended by Regulation (EC) No 1726/2001 of the European Parliament and of the Council(2), and in particular Article 24(1)(b) thereof,
Whereas:
(1) The abovementioned Regulation lays down the list of countries and organisations eligible for Community aid and specifies the general criteria on the transport of food aid beyond the fob stage.
(2) Following the taking of a number of decisions on the allocation of food aid, the Commission has allocated split peas to certain beneficiaries.
(3) It is necessary to make these supplies in accordance with the rules laid down by Commission Regulation (EC) No 2519/97 of 16 December 1997 laying down general rules for the mobilisation of products to be supplied under Council Regulation (EC) No 1292/96 as Community food aid(3). It is necessary to specify the time limits and conditions of supply to determine the resultant costs.
(4) In order to ensure that the supplies are carried out, provision should be made for tenderers to be able to mobilise either green split peas or yellow split peas,
Split peas shall be mobilised in the Community, as Community food aid for supply to the recipients listed in the Annex, in accordance with Regulation (EC) No 2519/97, and under the conditions set out in the Annex.
Tenders shall cover either green split peas or yellow split peas. Tenders shall be rejected unless they specify the type of peas to which they relate.
The tenderer is deemed to have noted and accepted all the general and specific conditions applicable. Any other condition or reservation included in his tender is deemed unwritten.
This Regulation shall enter into force on the day following its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
COMMISSION DECISION  of 25 January 1977  laying down a sampling plan for the Kingdom of Denmark with regard to the 1975 survey on the structure of agricultural holdings  (Only the Danish text is authentic)  (77/128/EEC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Directive 75/108/EEC of 20 January 1975 on the organization of a structures survey for 1975 as part of the programme of surveys on the structure of agricultural holdings (1), and in particular Article 8 (1) (c) thereof,
Whereas pursuant to Article 8 (1) (c) of Directive 75/108/EEC the sampling plans are to be adopted in accordance with the procedure laid down in Article 11 of that Directive;
Whereas pursuant to Article 6 (1) of Directive 75/108/EEC random samples of agricultural holdings are to be taken and the number of these samples is to be between the limits laid down in that Article;
Whereas pursuant to Article 8 (1) (c) of Directive 75/108/EEC the sampling plans are to refer to strata and regions;
Whereas the Kingdom of Denmark has presented a sampling plan which fulfils all the conditions set out above:
Whereas the measures provided for in this Decision are in accordance with the opinion of the Standing Committee on Agricultural Statistics.
Article 1
The sample of agricultural holdings shall be taken from the lists of holdings for the census of agriculture and horticulture of June 1974.
1. The population of the agricultural holdings shall be divided into two strata on the basis of information derived from the census of agriculture and horticulture of June 1975.
2. The agricultural holdings shall be divided:    (a) according to the agricultural area utilized into six strata : 0 75 to less than 10 hectares, 10 to less than 20 hectares, 20 to less than 30 hectares, 30 to less than 50 hectares, 50 to less than 100 hectares and 100 hectares and above;
(b) according to the total number of pigs into five strata : no pigs, 1 to 19 pigs, 20 to 49 pigs, 50 to 99 pigs and 100 pigs and above;
(c) according to the total number of cows into five strata : no cows, one to four cows, five to nine cows, 10 to 19 cows and 20 cows and above.
3. The horticultural holdings shall be divided:    (a) according to agricultural area utilized into two strata : less than five hectares and five hectares and above;
(b) according to the area under glass into three strata: less than 3 000 m2, 3 000 to less than 10 000 m2 and 10 000 m2 and above.
1. Sampling of holdings shall be random.
2. The sample shall comprise 15 % of the holdings in the country and approximately 15 % of the holdings in each district.
This Decision is addressed to the Kingdom of Denmark.
9.5.2006 EN Official Journal of the European Union L 122/24
COMMISSION REGULATION (EC) No 709/2006
of 8 May 2006
amending the import duties in the cereals sector applicable from 9 May 2006
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 1784/2003 of 29 September 2003 on the common organisation of the market in cereals (1),
Having regard to Commission Regulation (EC) No 1249/96 of 28 June 1996 laying down detailed rules for the application of Council Regulation (EEC) No 1766/92 as regards import duties in the cereals sector (2), and in particular Article 2(1) thereof,
Whereas:
(1) The import duties in the cereals sector are fixed by Commission Regulation (EC) No 665/2006 (3).
(2) Article 2(1) of Regulation (EC) No 1249/96 provides that if during the period of application, the average import duty calculated differs by EUR 5 per tonne from the duty fixed, a corresponding adjustment is to be made. Such a difference has arisen. It is therefore necessary to adjust the import duties fixed in Regulation (EC) No 665/2006,
Annexes I and II to Regulation (EC) No 665/2006 are hereby replaced by Annexes I and II to this Regulation.
This Regulation shall enter into force on 9 May 2006.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
28.3.2013 EN Official Journal of the European Union L 90/92
COMMISSION IMPLEMENTING REGULATION (EU) No 304/2013
of 27 March 2013
fixing the import duties in the cereals sector applicable from 1 April 2013
THE EUROPEAN COMMISSION
,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (1),
Having regard to Commission Regulation (EU) No 642/2010 of 20 July 2010 laying down detailed rules for the application of Council Regulation (EC) No 1234/2007 in respect of import duties in the cereals sector (2), and in particular Article 2(1) thereof,
Whereas:
(1) Article 136(1) of Regulation (EC) No 1234/2007 states that the import duty on products covered by CN codes 1001 19 00, 1001 11 00, ex 1001 91 20 (common wheat seed), ex 1001 99 00 (high quality common wheat other than for sowing), 1002 10 00, 1002 90 00, 1005 10 90, 1005 90 00, 1007 10 90 and 1007 90 00 is to be equal to the intervention price valid for such products on importation and increased by 55 %, minus the cif import price applicable to the consignment in question. However, that duty may not exceed the rate of duty in the Common Customs Tariff.
(2) Article 136(2) of Regulation (EC) No 1234/2007 lays down that, in order to calculate the import duty referred to in paragraph 1 of that Article, representative cif import prices are to be established on a regular basis for the products in question.
(3) Under Article 2(2) of Regulation (EU) No 642/2010, the price to be used for the calculation of the import duty on products covered by CN codes 1001 19 00, 1001 11 00, ex 1001 91 20 (common wheat seed), ex 1001 99 00 (high quality common wheat other than for sowing), 1002 10 00, 1002 90 00, 1005 10 90, 1005 90 00, 1007 10 90 and 1007 90 00 is the daily cif representative import price determined as specified in Article 5 of that Regulation.
(4) Import duties should be fixed for the period from 1 April 2013 and should apply until new import duties are fixed and enter into force.
(5) Given the need to ensure that this measure applies as soon as possible after the updated data have been made available, this Regulation should enter into force on the day of its publication,
From 1 April 2013, the import duties in the cereals sector referred to in Article 136(1) of Regulation (EC) No 1234/2007 shall be those fixed in Annex I to this Regulation on the basis of the information contained in Annex II.
This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
24.2.2007 EN Official Journal of the European Union L 57/9
COMMISSION REGULATION (EC) No 191/2007
of 23 February 2007
on the issue of system B export licences in the fruit and vegetables sector (lemons)
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 2200/96 of 28 October 1996 on the common organisation of the market in fruit and vegetables (1),
Having regard to Commission Regulation (EC) No 1961/2001 of 8 October 2001 on detailed rules for implementing Council Regulation (EC) No 2200/96 as regards export refunds on fruit and vegetables (2), and in particular Article 6(6) thereof,
Whereas:
(1) Commission Regulation (EC) No 1510/2006 (3) fixes the indicative quantities for which system B export licences may be issued.
(2) In the light of the information available to the Commission today, there is a risk that the indicative quantities laid down for the current export period for lemons will shortly be exceeded. This overrun will prejudice the proper working of the export refund scheme in the fruit and vegetables sector.
(3) To avoid this situation, applications for system B licences for lemons after 23 February 2007 should be rejected until the end of the current export period,
Applications for system B export licences for lemons submitted pursuant to Article 1 of Regulation (EC) No 1510/2006, export declarations for which are accepted after 23 February and before 1 March 2007, are hereby rejected.
This Regulation shall enter into force on 24 February 2007.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Commission Regulation (EC) No 537/2002
of 25 March 2002
opening an invitation to tender for the reduction in the duty on maize imported into Portugal from third countries
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 1766/92 of 30 June 1992 on the common organisation of the market in cereals(1), as last amended by Regulation (EC) No 1666/2000(2), and in particular Article 12(1) thereof,
Whereas:
(1) Pursuant to the Agreement on Agriculture concluded during the Uruguay Round of multilateral trade negotiations, the Community has undertaken to import a certain quantity of maize into Portugal.
(2) Commission Regulation (EC) No 1839/95 of 26 July 1995 laying down detailed rules for the application of tariff quotas for imports of maize and sorghum into Spain and imports of maize into Portugal(3), as last amended by Regulation (EC) No 2235/2000(4), lays down the rules governing the administration of those special arrangements. This Regulation lays down the special additional detailed rules necessary for implementing the invitation to tender, in particular those relating to the lodging and release of the security to be lodged by operators to ensure compliance with their obligations and, in particular, the obligation to process or use the imported product on the Portuguese market.
(3) In the light of current market needs in Portugal, an invitation to tender for the reduction in the duty on imports of maize should be opened in the framework of these special arrangements for imports.
(4) The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Cereals,
1. An invitation to tender is hereby opened for the reduction in the import duty referred to in Article 10(2) of Regulation (EEC) No 1766/92 on maize to be imported into Portugal.
2. The invitation to tender shall be open until 23 May 2002. During that period, weekly invitations shall be issued with quantities and closing dates as shown in the notice of invitation to tender.
3. Regulation (EC) No 1839/95 shall apply save as otherwise provided for in this Regulation.
Import licences issued under these invitations to tender shall be valid 50 days from the date they are issued, within the meaning of Article 10(4) of Regulation (EC) No 1839/95.
This Regulation shall enter into force on the day of 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.
COMMISSION DECISION of 26 November 1996 approving the programme for the eradication of rabies for 1997 presented by Italy and fixing the level of the Community's financial contribution (Only the Italian text is authentic) (97/54/EC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Community,
Having regard to Council Decision 90/424/EEC of 26 June 1990 on expenditure in the veterinary field (1), as last amended by Council Decision 94/370/EC (2), and in particular Article 24 thereof,
Whereas Council Decision 90/424/EEC provides for the possibility of financial participation by the Community in the eradication and surveillance of rabies;
Whereas it is now desirable to introduce full-scale eradication measures in infected Member States and adjacent third countries in order to prohibit the re-entry of rabies;
Whereas, by letter, Italy has submitted a programme for the eradication of rabies;
Whereas after examination of the programme it was found to comply with all Community criteria relating to the eradication of the disease in conformity with Council Decision 90/638/EEC of 27 November 1990 laying down Community criteria for the eradication and monitoring of certain animal diseases (3), as amended by Directive 92/65/EEC (4);
Whereas this programme appears on the priority list of programmes for 1996 for the eradication and surveillance of animal diseases which can benefit from financial participation from the Community and which was established by Commission Decision 96/598/EC (5);
Whereas in the light of the importance of the programme for the achievement of Community objectives in the field of animal health, it is appropriate to fix the financial participation of the Community at 50 % of the costs incurred by Italy up to a maximum of ECU 330 000;
Whereas a financial contribution from the Community shall be granted in so far as the actions provided for are carried out and provided that the authorities furnish all the necessary information within the time limits provided for;
Whereas the measures provided for in this Decision are in accordance with the opinion of the Standing Veterinary Committee,
The programme for the eradication of rabies presented by Italy is hereby approved for the period from 1 January to 31 December 1997.
Italy shall bring into force by 1 January 1997 the laws, regulations and administrative provisions for implementing the programme referred to in Article 1.
1. Financial participation by the Community shall be at the rate of 50 % of the costs of implementing the programme by Italy up to a maximum of ECU 330 000.
2. The financial contribution of the Community shall be granted subject to:
- forwarding a report to the Commission every three months on the progress of the programme and the costs incurred,
- forwarding a final report on the technical execution of the programme accompanied by justifying evidence as to the costs incurred by 1 June 1998 at the latest.
This Decision is addressed to the Italian Republic.