eurovoc_concepts:
European convention
animal welfare
bird
livestock farming
protection of animals

text: mqmm COMMISSIE VAN DE EUROPESE GEMEENSCHAPPEN Brussel, 21. 03. 1997 COM(97) 121 def. MEDEDELING VAN DE COMMISSIE AAN DE RAAD met betrekking tot het stemgedrag van de Gemeenschap betreffende een voorstel in het Permanent Comité van het Europees Verdrag inzake de bescherming van landbouwhuisdieren -1 - MEDEDELING VAN DE COMMISSIE AAN DE RAAD met betrekking tot het stemgedrag van de Gemeenschap betreffende een voorstel in het Permanent Comité van het Europees Verdrag inzake de bescherming van landbouwhuisdieren A. De Gemeenschap is Verdragsluitende partij bij het Europees Verdrag inzake de bescherming van landbouwhuisdieren. Het bij het Verdrag ingestelde Permanent Comité (hierna "het Comité" te noemen) is belast met opstellen van aanbevelingen en het uitbrengen van adviezen betreffende de bescherming van landbouwhuisdieren. In het Comité oefent de Gemeenschap, met betrekking tot de gebieden waarvoor zij bevoegd is, haar stemrecht uit met hetzelfde aantal stemmen als het aantal Lid-Staten dat Verdragsluitende partij is. Alle Lid-Staten van de Gemeenschap zijn Verdragsluitende partij. Het Comité heeft een voorstel opgesteld voor: - een aanbeveling inzake loopvogels (document T-AP (94) 1, def. ) (zie bijlage); Het voorstel is uitgebreid besproken in het Comité en kan ter stemming worden voorgelegd in de volgende zitting van het Comité in april 1997. B. De Commissie stelt de Raad voor de Commissie te machtigen om: - - het voorstel namens de Gemeenschap goed te keuren; indien het voorstel wordt gewijzigd voordat erover wordt gestemd, ter plaatse het stemgedrag van de Gemeenschap te coördineren. Council of Europe _ ^ C\. - Conseil de l'Europe * * * * * * * *. * Strasbourg, 18 February 1997 T-AP (94) 1 Final revision STANDING COMMITTEE OF THE EUROPEAN CONVENTION FOR THE PROTECTION OF ANIMALS KEPT FOR FARMING PURPOSES (T-AP) 33rd meeting Strasbourg, 22 - 25 April 1997 DRAFT RECOMMENDATION CONCERNING RATITES (Ostriches, Emus and Rheas) revised by the Bureau at its meeting on 18-20 February 1997 - 2- PREAMBLE The Standing Committee of the European Convention on the Protection of Animals kept for Farming Purposes, Having regard to its responsibilities under Article 9 of the Convention for the elaboration and adoption of Recommendations to the Parties containing detailed provisions for the implementation of the principles set out in Chapter I of the Convention based on scientific knowledge concerning the various species of animals; Aware also of the established experience in the implementation of the principles of animal welfare set out in Articles 3 to 7 of the Convention; Considering that ratite farming should not be undertaken lightly and that anyone farming them has to be certain that they are able and willing to devote the finance and time needed to ensure the birds' health and welfare; Considering the current high morbidity and mortality in many ratites sites compared with domesticated farm animal species and considering the fact that ratites, as not domesticated but still principally wild animals, are extremely susceptible to stress, prevention of stress in the animals by fulfilling their natural health and behaviour requirements is of the utmost importance; Aware that the basic requirements for the health and welfare of livestock consist of good stockmanship, husbandry systems appropriate to the biological needs of the animals, and suitable environmental factors, so that the conditions under which ratites are kept fulfil the need for appropriate nutrition and methods of feeding, freedom of movement, physical comfort, the need to perform normal behaviour and the need for protection against adverse climatic conditions, attack by predators, injury, infestation and disease or behavioural disorder, as well as other essential needs as may be identified by established experience or scientific knowledge; Concerned by the fact that the scientific knowledge and practical experience of keeping ratites under European conditions are limited and that therefore there is a great risk that producers attempt to introduce husbandry methods which are not suitable for the health and welfare of ratites; Bearing in mind that the environment and management have to fulfil the animal's biological needs rather than trying to "adapt" the animals to the environment by procedures such as mutilations; Considering that further research on the welfare and health of ratites should be encouraged and that relevant provisions in the Recommendation shall be reviewed in the light of new scientific evidence; Has adopted the following Recommendation concerning ratites. - 3- GENERAL PROVISIONS Article 1 This Recommendation applies to all ratites of the species ostrich, emu and common rhea 1. bred or kept for the production of food, skin, feathers or other farming purposes. Special provisions contained in Appendices to this Recommendation constitute an integral 2. part thereof. Article 2 1. No ratite taken from the wild shall be kept for farming purposes. Nothing in this Recommendation shall affect the implementation of other instruments for the 2. protection of animals or for the conservation of wild species. 3. No ratites of any species shall be kept for farming purposes if: a. b. the conditions of this Recommendation cannot be met, or if the animal belongs to a species whose members, despite these conditions being met, cannot adapt to captivity without welfare problem. BIOLOGICAL CHARACTERISTICS OF RATITES (Struthio camelus, Rhea americana and Dromaius novaehollandiae) Article 3 1. When considering husbandry practices it should be borne in mind that some important biological characteristics of ratites are as follows: 2. Ratites are large, long necked, terrestrial birds with powerful legs adapted for running. Male ostriches may grow to a height of more than 2 metres and females to about 2 metres and weigh up to 160 kg and 110 kg respectively. Under natural conditions, ostriches will daily range over an area of an average radius of up to 20 km in search of food. Emus and rheas are smaller, reaching heights of up to 1. 9 metres and 1. 5 metres and weights of 55 kg and 40 kg respectively. In ratites defence against predators depends on high vigilance based on acute vision and avoidance behaviour, including running away at high speeds. Ostriches run at up to 70 kph and rheas are able to turn at right angles to alter course suddenly. Under natural conditions, ostriches may reach ages of more than 50 years. - 4- 3. In the wild ratites arc typically gregarious animals and their groups have a complex social structure. Group size depends on the natural resources available and the breeding status. Both males and females demonstrate considerable aggression. In the breeding season, a monogamous bond is formed, the larger female being dominant. A large territory is defended during laying. Breeding groups of ostriches usually consist of one territorial male to 2 to 4 hens, one being the major hen. Construction of the nest, incubation of eggs and rearing the young is shared between the major hen and the male. Rheas may congregate in mixed flocks, breaking up in the breeding season when males become generally solitary, females form small cohesive groups and yearlings remain as a flock. Emus in the wild may be found alone, in pairs or in small groups. In emus and rheas, the male alone incubates and rears the chicks. During the breeding season ratites, especially males, usually become protective and may become aggressive. Chicks are precocious and leave the nest within a few days. They are accompanied and protected by an adult, in ostriches for up to 9 months, and in emu, possibly for up to even 18 months. 4. Imprinting on, and habituation to, humans is possible and, in general, ratites are inquisitive and will respond to human contact. However, they remain animals which could be dangerous to man. Ratites are mainly herbivorous, occasionally supplementing their diet with insects and small 5. vertebrates. Ratites need a certain amount of grit (small stones) to aid digestion of coarse material. They readily swallow all kinds of foreign bodies. Ostriches and emus lack a preen gland and so do not have the ability to oil their feathers 6. to provide a waterproof plumage. Ratites are diurnal. Activity is mostly divided among feeding, walking, running, standing 7. alert, preening and dust bathing. Ostriches will bathe and emus and rheas will bathe and swim in water if it is provided. STOCKMANSHIP AND INSPECTION OF RATITES Article 4 Those who handle ratites must be familiar with their behaviour and be competent in their 1. handling and management. They must be aware of the signs of disease or stress. This competence shall be assessed by a body in accordance with national legislation. Prior to birds' arrival on a newly established farm a substantial period of training including 2. practical experience is necessary for those who will handle ratites. Training shall include items listed in Appendix 1. Continued training is considered essential. The possibility of official authorisation should be considered prior to setting up a farm for 3. ratites. - 5- Article 5 It is essential for the stockman to have close contact with ratites, particularly when the birds 1. are young, to train them to respond to a distinctive call or inducement such as feed; and to continue this practice throughout their lives. Before discarding any eggs, care should be taken to ensure that they do not contain any 2. living embryos. If hatched artificially and without an adult ostrich or other bird being present, young chicks will congregate and remain inactive and may develop leg problems and problems of feeding behaviour. They shall therefore be encouraged to move around and be given specific care. Chicks are stimulated by an enriched environment. Those looking after young chicks shall visit them as frequently as possible each day and shall spend a significant amount of time with them to encourage them to feed, exercise and play. 3. As filial imprinting by chicks is important, careful consideration must be given as to how to give the chicks a suitable "parent figure" within the two days following hatching. If the chick worker is to fulfil this role, it should be observed that she or he has to be with the chicks for nearly the entire day as separation from the parent figure causes considerable distress to the chicks. Moreover, the replacement of this person by an adult bird in due time should be considered in order to avoid sexual imprinting. Article 6 1. Manual restraint is potentially dangerous to both handler and birds as ratites tend to react very quickly when frightened, frequently jumping and flailing with their strong legs. The wings and in particular the toenails can inflict serious injury on the handler or bird. Catching, handling and movement of ratites require special skills, in particular as stress due to capture and restraint has been implicated as a significant cause of fatalities. They should be handled gently and never rushed, taking advantage of the fact that they are better handled in subdued light. Hitting and prodding the birds shall be prohibited, including the use of an electrical baton. Technical details are presented in Appendix 2. 2. Chemical restraint shall not be used as a matter of routine to capture ratites. Due to the potential dangers of injury during recovery, chemical restraint should only be used as a last resort and always under veterinary supervision. Article 7 Ratites kept for farming purposes shall not be used to achieve any other goal, including public spectacles or demonstrations, in particular ostriches shall not be ridden or raced. Article 8 1. Ratites must be thoroughly inspected at least twice each day. Sick or injured birds must be segregated, when appropriate. At night a source of light strong enough for each bird to be seen clearly shall be available for the purpose of this inspection. If the birds are apparently not in good health, have difficulty in feeding or drinking or show signs of abnormal behaviour such as feather-pecking or stereotyped pacing, the stockman must take immediate steps to establish the cause and take immediate remedial action. If the remedial action taken by the stockman is not effective, a veterinarian or other expert must be consulted. 2. Pens and enclosures shall be inspected initially before the birds are admitted and cleared of any foreign objects which could be swallowed. Thereafter pens and enclosures shall be checked daily. - 6- During the breeding season, the birds shall be disturbed as little as possible and they shall 3. where possible be attended only by the stockman known to them. Mature birds shall be treated with caution at all times in order to avoid stress to the animals 4. and panic reactions which could become dangerous for both animals and stockmen. ENCLOSURES, BUILDINGS AND EQUIPMENT Article 9 1. Farms shall be situated only in areas where climatic and other conditions allow birds to be kept outside most of the daytime in any season and where large areas of well-drained land can offer enough space for their need for exercise and grazing. 2. When accommodation for ratites is being considered all external environmental factors, such as noise, light, vibration, atmospheric conditions, pollution and risks such as fire and flood should be taken into account. Paddocks shall be established only on well drained soil and shall give access to shelters. Article 10 Suitable, properly constructed handling facilities must be provided and specialised equipment 1. must be used, in particular as fast flight is the natural ratite reaction in all fearful situations. Suitably designed and constructed loading facilities and vehicles must be available. In 2. particular, vehicle ramps shall allow birds to be loaded and unloaded without force. Article 11 There must be a fence or other adequate barrier to prevent the escape of the birds from the 1. farm and to make it difficult for unauthorised persons and predators to enter. 2. Fences shall be designed and constructed to prevent birds from becoming trapped in them or being injured. If mesh fences are used the mesh size must be such as to prevent the birds' heads and legs being caught. Fences shall be strong enough but elastic enough to withstand a bird's collision with them without causing injury. Fences must be highly visible to the birds to avoid collisions with fences when running fast. Adjacent paddocks for adult animals must be separated by a system which prevents aggressive interactions between birds, for example double fences with enough distance between them, simple fences with wind-breaker or natural hedge. Barbed wire must not be used. The use of electric fencing shall be discouraged. 3. Warning notices about the danger to birds of disturbance or of objects thrown into the enclosure and the danger to people who might enter the enclosure shall be placed in prominent places outside the enclosures. Article 12 1. When young or segregated birds have to be housed for longer periods, additional space shall be provided to fully meet the exercise needs of the birds. There shall be sufficient trough space or feeding and water points to allow all animals to eat 2. at the same time and designed so as to avoid undue competition for food, especially when it is rationed. - 7- Housing shall be dry, well ventilated and draught free. Heating devices must be available 3. when necessary to safeguard the animal's health and welfare. 4. Pens must have natural light and be equipped with additional artificial lighting where birds are temporarily confined indoors as ratites must have a light regime equivalent to 10 to 12 hours of daylight conditions. Additional artificial light systems designed so as to imitate natural light must be constructed so as not to cause health risks. Floors of enclosures must be easy to clean and non-slippery, and preferably be solid. For 5. young chicks insulated or heated flooring may be necessary. All electrical installations at mains voltage shall be inaccessible to the ratites, well-insulated, 6. safeguarded from rodents. Pens shall be designed so that contact between breeding groups during the breeding period 7. does not cause unnecessary stress. Article 13 1. Paddocks shall have adequate space and cover to allow individuals to escape the unwelcome attentions of other birds, should be designed so as to prevent physical contact between different breeding groups and shall ensure that contact between birds does not cause unnecessary stress. A visual barrier between paddocks containing different breeding groups is recommended. 2. The paddock shall have a long side so the birds are able to run and no side shall be too short so as to cause risk of injuries for birds running at high speed. Acute angles between two sides must be avoided so as to prevent subordinate animals becoming trapped. A freely accessible shelter or pen must be provided to protect the birds from adverse weather 3. conditions in particular rain, snow and sunlight. Emus shall be provided with water for bathing, other than young chicks, which may drown 4. even in shallow water. 5. In the case of natural breeding, provision must be made for suitable nesting areas. MANAGEMENT Article 14 1. In the management routine, it must be kept in mind that ratites are principally wild animals. Ratites of all ages can become stressed by changes in routine and, when unnecessary, these should be avoided. 2. a. Stock chosen for breeding must be fit, healthy and show no physical or behavioural abnormality. b. Ratites are very sensitive to sound. Constant noise, even at low levels, must therefore be avoided and animals should be protected against sudden noise. 3. Ratites shall not be permanently housed. 4. Unless this is totally prevented by exceptional adverse weather conditions, ratites older than three months shall be given access to outside areas each day. However, if the animals are kept indoors, this period shall be as short as possible and never last more than 10 days per month. 5. Ratites shall be provided with dust bathing facilities. 6. To promote a normal behavioural and physical development, chicks older than 3 days must be encouraged to exercise outside at least four times each day for increasing periods of time. Under adverse weather conditions, this exercise shall be taken inside. For protection against climatic conditions the ratites shall be trained to utilize the shelters or houses during adverse weather conditions. Birds should be prevented from becoming excessively wet. In order to provide young birds with as natural an environment as possible and early access 7. to outside areas, hatching during the winter should be avoided. Ratites must not be kept individually except for very aggressive birds or, when necessary, 8. sick, injured or bullied birds. When kept individually birds must have sight and sound of other birds except when veterinary advice decrees otherwise. 9. Considering the distress for the animals and the risk of suffering, special care shall be taken when ratites are transported and transport shall be minimised as far as possible; therefore the slaughter of ratites on farms should be considered. Enough space must be given each animal and group of animals. Overstocking increases the 1. risk of abnormal behaviour such as excessive fighting, feather-pecking and of stress-related diseases. Article 15 The group size shall be decided depending on the age and sex of the animals and taking the 2. available area into consideration. If more than one breeding group is kept in a single area, sufficient extra space, cover and 3. the possibility to separate groups in the case of severe fighting are especially important. Article 16 1. The use of bedding is recommended for maintenance of the plumage and enrichment of the environment. Bedding must be maintained in a dry and friable state. The bedding must be a layer of absorbent material not attractive for the birds to eat, such as sand, sawdust or cut straw. For young chicks kept without their parents and before the age of three weeks, bedding shall not be used. After 3 weeks of age, bedding can be introduced gradually. Indoor areas and small paddocks shall be cleaned regularly and droppings and feed waste removed daily. 2. If outside areas are icy, they shall be sanded to allow the animals to be given access to them. - 9- Article 17 Adult ostriches shall have access to natural grazing. During the season of the year where 1. grass is not available, they shall be provided with forage. All birds must have appropriate access to adequate, nutritious, balanced and hygienic feed 2. each day and to adequate supplies of water of suitable quality at all times. Ratites must have access to roughage from an early age. Guidelines for size of feed structures are given in Appendix 6. Chicks younger than three months should have continuous access to feed. Green food shall be offered at an early age. When compound feed is given, care should be taken to ensure that it is safe and of the appropriate composition for ratites. In particular, care is needed in the diet formulation for young birds to avoid growth rales which may lead to joint or skeletal abnormalities. Mineral and other supplements should be provided as appropriate. As sudden changes in the type of diet may cause digestive problems such as impaction and 3. even death, such changes should be introduced gradually. Methods of feeding and feed additives which cause injury or distress to the birds shall not 4. be permitted. Ratites must be allowed access at all times to suitable grit or stones to aid digestion. 5. However, for the first weeks, chicks shall only be provided with grit in limited quantities. Article 18 Care should be taken to maintain a stable social structure within a group. New birds brought to the farm should be left in their new surroundings for a few days with the minimum of disturbance. They shall be checked to ensure that they are healthy and free from infection or contagious diseases and infestations before being introduced to new groups. Article 19 If ratites are ill or injured to such an extent that transport would cause considerable additional suffering, they must be treated or killed on the spot. Where ratites have to be killed, this must be done without delay and in accordance with Article 23. Each Contracting Party shall set figures for fences, dimensions of shelters, paddocks and enclosures area and group size based on the guidelines presented in the Appendices. Article 20 CHANGES IN PHENOTYPE OR GENOTYPE Article 21 For the purpose of this Recommendation, "mutilation" means a procedure carried out for 1. other than therapeutic purposes and resulting in damage to or the loss of a sensitive part of the body or the alteration of bone structure, or causing a significant amount of pain or distress. - 10- 2. Mutilation and other surgical procedures must not be performed except in circumstances of veterinary need and then only by a veterinarian or under his supervision when permitted by national legislation. 3. 4. 5. Feathers must not be plucked from a living bird. Feathers must only be clipped above the blood line. Insertion of electronic devices for identification purposes is allowed. Article 22 1. Breeding or breeding programmes which cause or are likely to cause suffering or harm to any of the birds involved shall not be practised. In particular, birds whose genotype has been modified for production purposes shall not be kept under commercial farm conditions unless it has been demonstrated by scientific studies of animal welfare that the birds can be kept under such conditions without detriment to their health or welfare. In breeding programmes, particular attention shall be paid to criteria conducive to the 2. improvement of birds' welfare and health, as well as to production criteria. Therefore, the conservation or development of breeds or strains of animals which would limit or reduce animal welfare problems shall be encouraged. KILLING Article 23 1. Killing must be done without causing undue pain, agitation or other forms of distress and by a person experienced in the techniques of killing unless in emergency when such a person is not immediately available. 2. The methods used shall either: a. b. c. cause immediate loss of consciousness and death, or rapidly render the animal insensible to pain and distress, until death supervenes, or cause the death of an animal which is anaesthetized or effectively stunned. Drowning and suffocation shall not be permitted. The person responsible for the killing shall ensure that for each bird the requirements of 3. paragraph 2 are fulfilled and that the animal is dead. SUPPLEMENTARY PROVISION Article 24 This Recommendation shall be reviewed within 5 years after coming into force. -11 - APPENDIX 1 Topics to be included in the training of ratites farmers General biology and behaviour Capture and handling General management procedures Health controls Signs of disease Signs of stress and distress In addition stock keepers should know details of other items, many of which are set out in these recommendations as generalities Biological characteristics - Zoology Nutritional and feeding requirements inc. stones (gravel) and grit (calcium source for laying birds) Exercise requirements Reproductive behaviour including egg handling, storage, incubation, hatching and rearing of young chicks (to 12 weeks) Space allowances for pens and enclosures Housing, environmental needs including shelter, and "hiding" places to avoid bullying or unwanted sexual overtures Fencing design and construction Catching and handling of birds of all ages Loading and unloading into vehicles Handling, nursing and treatment of sick birds including giving medicines by mouth or injection Hygiene and disinfection methods Dust and water bathing needs and means of provision Selection of breeding stock Record keeping Methods of emergency killing Animal health and welfare legislation including transport and slaughter - 12- APPENDIX 2 Technical details for the catching and handling of ratites The preferred method of lifting young chicks (from 0 to about 10 weeks) is with one hand under the body, gathering the legs with the other hand to stop kicking. When older and larger, the bird can be restrained by standing astride it, holding its body with handler's legs placed behind the wings, and with hands around the chest or base of neck area. Ratites must not be restrained by the legs, the feathers or a single wing as this can cause dislocation. It is recommended that at least three people are in attendance to restrain an adult animal. In general, guidance and approach should be from behind. However, when a shepherd's crook is used in selecting a mature bird from a group, this should be done from the front. The crook should be used to hook the bird around the neck just below the head, and to pull its head down to below back level. The bird can then be restrained by placing the thumb of one hand in the side of beak while holding the back of the bird's head low with the other hand. This will prevent the bird kicking forward. When catching and holding birds by the neck, great care must be taken to avoid damaging the neck, and, in particular, the bird should be prevented from moving backwards. The wings and tail can be used to guide the bird but care must be taken never to use a single wing. Birds must never be restrained by their legs. After catching, hooding is recommended, taking care not to obstruct the nostrils. Hoods shall not be left on for longer than is absolutely necessary. Care should be taken when releasing birds to protect them from aggressive behaviour and injury from conspecifics. - 13 - APPENDIX 3 OSTRICHES General provisions: The height to the ceiling in buildings or shelters should for adult animals be not less than 3 meters. The width of the door to the building or opening to the shelter shall be sufficient for all birds to enter or exit at the same time. The aperture shall be no less than 1. 5 m. A shelter should be closed on 3 sides and include a closing system on the fourth side, allowing the male to be isolated. The fences should have a minimum height of 1,60 m for young ostriches (4-5 months) and 2 m for adults, with mesh fences on a minimum height of 1,50 m, with a post at least every 4 m. For all ostriches older than 5 days grit should be available. The provision of grit, especially in young animals should be done with care to prevent grit impaction. Sizes should be carefully considered and should be half to full size of the animal's toe-nail. Guidelines for maximum figures for group size and minimum figures for space d= days; w= weeks; m= months; m2= square meters; Age Maximum birds/Group < 4d 4 d -3 w 3 w - 6 m 6- 12 m 1 y-breeding age 40 40 40» *sty$K * " -. "- 7 , \, •X s 3 * '' < %V* " ' ! - ' ''' '- adult birds 2) Buildings/Shelters Paddocks Min. m2 area/ bird 0,25 0,25 - 1,2 2- 10 10 10 10 Min. m2 total area/ pen 1 5 15 30 30 30 Minimum m2 area/ bird(s) Minimum m2 total area/ paddock A^-^^B vsv"-?r^ y >. - 10 10-40 800/3 1000/3 100 100-1000 3)4)7) 1000 3)4) 1000 3)5) 2000/3 6) 1000 3)5) ') This group size presupposes no differences in sizes between the animals 2) If more than one breeding group is penned in a single area, sufficient extra space, cover and the possibility to separate groups in the case of severe fighting are especially important. 3) The shortest side should not be less than 10 m. 4) One side should be at least 50 m. 5) One side should be at least 100 m. 6) For each additional female 200 m2 shall be added, for each additional male 800 m2. 7) This should be interpreted according to the age of the bird. - 14- APPENDIX 4 EMUS General provisions: The height to the ceiling in buildings or shelters should for adult animals be not less than 2,5 meters. The width of the door to the building or opening to the shelter shall be sufficient for all birds to enter or exit at the same time. The aperture shall be no less than 1. 5 m. A shelter should be closed on 3 sides and include a closing system on the fourth side, allowing the male to be isolated. The fences should have a minimum height of 1,60 m for young emus (4-5 months) and 180 cm for adults. For all emus older than 5 days grit should be available. The provision of grit, especially in young animals should be done with care to prevent grit impaction. Sizes should be carefully considered and should be half to full size of the animal's toe-nail. Guidelines for maximum figures for group size and minimum figures for space d= days; w= weeks; m= months; m2= square meters; Buildings/Shelters Paddocks Age Maximum birds/Group < 4d 4 d- 3 w 3 w - 6 m 6- 12m 1 y-breeding age adult birds 40 40 40» Mi$$Ml$8?$iMMïM<i-'iMMgWêM& iiHiimHi^Bi i + i2) Min. m2 area/ bird 0,25 0,25 - 0,5 1 2 3 -4 5 Min. m2 total area/ pen Minimum m2 area/ bird Minimum m2 total area/ paddock 1 5 10 20 20 30 ^f"yi%:, 75 100-500 3 ) 5 ) 7) 5004 ) 5) 5004 ) 6) 5004 ) 6) 5 20 150 200 250 ') This group size presupposes no differences in sizes between the animals 2) If more than one breeding group is penned in a single area, sufficiënt extra space, cover and the possibility to separate groups in the case of severe fighting are especially important. 3) The shortest side should not be less than 6 m. 4) The shortest side should not be less than 7 m. 5) One side should be at least 50 m. 6) One side should be at least 70 m. 7) This should be interpreted according to the age of the bird. - 15- APPENDIX 5 RHEAS General provisions: The height to the ceiling in buildings or shelters should for adult animals be not less than 2,5 meters. The width of the door to the building or opening to the shelter shall be sufficient for all birds to enter or exit at the same time. The aperture shall be no less than 1. 5 m. A shelter should be closed on 3 sides and include a closing system on the fourth side, allowing the male to be isolated. The fences should have a minimum height of 1,50 m for young rheas (4-5 months) and 170 cm for adults. For all rheas older than 5 days grit should be available. The provision of grit, especially in young animals should be done with care to prevent grit impaction. Sizes must be carefully considered and should be half to full size of the animal's toe-nail. Guidelines for maximum figures for group size and minimum figures for space. d= days; w= weeks; m= months; m2= square meters; Buildings/Shelters Paddocks Age Maximum birds/Group < 4d 4 d -3 w 3 w - 6 m 6- 12 m 1 y-breeding age adult birds 40 40 40 !) HHHHi ^^RPJï^^^^^ i + i2) Min. m2 area/ bird 0,25 0,25 - 0,5 1 2 3 -4 5 Min. m2 total area/ pen Minimum m2 area/ bird Minimum m2 total area/ paddock 1 5 10 20 20 30 *&i > Xl^M$y,\>Mn- -% • „ *- 5 20 150 200 250 75 100-500 3)5)7) 5004 ) 5) 5004 ) 6) 5004 ) 6) ') This group size presupposes no differences in sizes between the animals 2) If more than one breeding group is penned in a single area, sufficient extra space, cover and the possibility to separate groups in the case of severe fighting are especially important. 3) The shortest side should not be less than 6 m. 4) The shortest side should not be less than 7 m. 5) One side should be at least 50 m. 6) One side should be at least 70 m. 7) This should be interpreted according to the age of the bird. - 16- APPENDIX 6 Guidelines for bedding and fodder chop Height of ratite Size of bedding or fodder chop < 30 cm 30 - 45 cm 45 - 60 cm 60 - 75 cm 75 cm - 1 m 1 - 1,5 m > 1,5 m 5 - 10 mm 10 - 15 mm 15 - 20 mm 20 - 25 25 - 30 mm 30 - 35 mm 3 5 - 50 mm Bedding should preferably not be used for chicks under 3 weeks of age. If it is used it must be in small quantities. 1} ISSN 0254-1513 COM(97) 121 def. DOCUMENTEN NL 03 15 Catalogusnummer : CB-CO-97-lll-NL-C ISBN 92-78-17214-6 Bureau voor officiële publikaties der Europese Gemeenschappen L-2985 Luxemburg


title: SCHRIFTELIJKE VRAAG nr. 1082/97 van Mihail PAPAYANNAKIS aan de Commissie. De waterbiotoop van Kalodikio

eurovoc_concepts:
Greece
countryside conservation
environmental impact
humid zone
protected area
protection of animal life
protection of plant life


eurovoc_concepts:
ACP countries
India
agreement (EU)
cane sugar
guaranteed price
import policy

text: COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 21. 03. 1997 COM(97) 114 final 97/ 0109 (ACC) Proposal for a COUNCIL DECISION on the conclusion of the Agreements in the form of an Exchange of Letters between the European Community and, on the one hand, Barbados, Belize, the Republic of the Congo, Fiji, the Cooperative Republic of Guyana, the Republic of Côte d'Ivoire, Jamaica, the Republic of Kenya, the Republic of Madagascar, the Republic of Malawi, the Republic of Mauritius, the Republic of Suriname, Saint Christopher and Nevis, the Kingdom of Swaziland, the United Republic of Tanzania, the Republic of Trinidad and Tobago, the Republic of Uganda, the Republic of Zambia and the Republic of Zimbabwe and, on the other hand, the Republic of India on the guaranteed prices for cane sugar for the 1996/97 delivery period (presented by the Commission) EXPLANATORY MEMORANDUM Protocol No 8 on ACP sugar annexed to the Fourth ACP-EEC Convention and the agreement on sugar between the European Community and the Republic of India provide for a Community undertaking to purchase and import at guaranteed prices cane sugar which the exporting countries concerned cannot market in the Community at prices equivalent to or higher than the guaranteed prices. For the 1996/97 delivery period, the Commission has negotiated guaranteed prices with the ACP States and the Republic of India pursuant to Articles 5(4) of Protocol No 8 on ACP sugar and the agreement with India on cane sugar as well as in conformity with the guidelines for negotiations given by the Council on 22. 9. 1996. The Commission therefore proposes that the Council adopt the proposal for a decision on the conclusion of the agreements in the form of an exchange of letters as set out in Annex 1. 4. Financial impact: These proposals have no financial impact other than that taken into account within the framework of the 1997 budget. ci Proposal for a COUNCIL DECISION (EC) N. of on the conclusion of the Agreements in the form of an Exchange of Letters between the European Community and, on the one hand, Barbados, Belize, the Republic of the Congo, Fiji, the Cooperative Republic of Guyana, the Republic of Côte d'Ivoire, Jamaica, the Republic of Kenya, the Republic of Madagascar, the Republic of Malawi, the Republic of Mauritius, the Republic of Suriname, Saint Christopher and Nevis, the Kingdom of Swaziland, the United Republic of Tanzania, the Republic of Trinidad and Tobago, the Republic of Uganda, the Republic of Zambia and the Republic of Zimbabwe and, on the other hand, the Republic of India on the guaranteed prices for cane sugar for the 1996/97 delivery period THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Article 113, in conjunction with the first sentence of Article 228(2), thereof, Having regard to the proposal from the Commission, Whereas implementation of Protocol 8 on ACP Sugar annexed to the Fourth ACP-EEC Convention (1) and of the Agreement between the European Economic Community and the Republic of India on cane sugar (2) is carried out, in accordance with Article 1 (2) of each, within the framework of the management of the common organization of the sugar market; Whereas it is appropriate to approve the Agreements in the form of an Exchange of Letters between the Community and, on the one hand, the States referred to in the Protocol and, on the other hand, the Republic of India on the guaranteed prices for cane sugar for the 1996/97 delivery period, HAS DECIDED AS FOLLOWS: (1) OJ No L 229, 17. 8. 1991, p. 216. (2) OJ No L 190, 22. 7. 1975, p, 35. 3 Article 1 The Agreements in the form of an Exchange of Letters between the European Community and, on the one hand, Barbados, Belize, the Republic of the Congo, Fiji, the Cooperative Republic of Guyana, the Republic of Côte d'Ivoire, Jamaica, the Republic of Kenya, the Republic of Madagascar, the Republic of Malawi, the Republic of Mauritius, the Republic of Suriname, Saint Christopher and Nevis, the Kingdom of Swaziland, the United Republic of Tanzania, the Republic of Trinidad and Tobago, the Republic of Uganda, the Republic of Zambia and the Republic of Zimbabwe and, on the other hand, the Republic of India on the guaranteed prices for cane sugar for the 1996/97 delivery period are hereby approved on behalf of the Community. The text of the Agreements is attached to this Decision. Article 2 The President of the Council is hereby authorized to designate the person empowered to sign the Agreements referred to in Article 1 in order to bind the Community. Article 3 This Decision will be published in the Official Journal of the European Communities. Done at Brussels, For the Council 4 Text No I AGREEMENT IN THE FORM OF AN EXCHANGE OF LETTERS BETWEEN THE EUROPEAN COMMUNITY AND BARBADOS, BELIZE, THE REPUBLIC OF THE CONGO, FIJI, THE COOPERATIVE REPUBLIC OF GUYANA, THE REPUBLIC OF CÔTE D'IVOIRE, JAMAICA, THE REPUBLIC OF KENYA, THE REPUBLIC OF MADAGASCAR, THE REPUBLIC OF MALAWI, THE REPUBLIC OF MAURITIUS, THE REPUBLIC OF SURINAME, SAINT CHRISTOPHER AND NEVIS, THE KINGDOM OF SWAZILAND, THE UNITED REPUBLIC OF TANZANIA, THE REPUBLIC OF TRINIDAD AND TOBAGO, THE REPUBLIC OF UGANDA, THE REPUBLIC OF ZAMBIA AND THE REPUBLIC OF ZIMBABWE ON THE GUARANTEED PRICES FOR CANE SUGAR FOR THE 1996/97 DELIVERY PERIOD A. Letter No 1 Sir, Brussels, The representatives of the ACP States referred to in Protocol 8 on ACP sugar annexed to the Fourth ACP-EEC Convention and of the Commission, acting on behalf of the European Community, have agreed, pursuant to the provisions of the said Protocol, on the following: For the delivery period 1 July 1996 to 30 June 1997, the guaranteed prices referred to in Article 5(4) of the Protocol shall, for the purpose of intervention within the terms of Article 6 of the Protocol, be: (a) (b) for raw sugar: ECU 52,37 per 100 kilograms; for white sugar: ECU 64,65 per 100 kilograms. These prices shall refer to sugar of standard quality as defined in Community legislation, unpacked, cif, free out of European ports of the Community. The introduction of these prices in no way prejudices the respective positions of the Contracting Parties in respect of the principles appertaining to the determination of the guaranteed prices. I should be obliged if you would acknowledge receipt of this letter and confirm that this letter and your reply constitute an Agreement between the Governments of the abovementioned ACP States and the Community. Please accept, Sir, the assurance of my highest consideration. On behalf of the Council of the European Union fT B. Letter No 2 Sir, Brussels, I have the honour to acknowledge receipt of your letter of today which reads as follows: "The representatives of the ACP States referred to in Protocol 8 on ACP sugar annexed to the Fourth ACP-EEC Convention and of the Commission, acting on behalf of the European Community, have agreed, pursuant to the provisions of the said Protocol, on the following: For the delivery period 1 July 1996 to 30 June 1997, the guaranteed prices referred to in Article 5(4) of the Protocol shall, for the purpose of intervention within the terms of Article 6 of the Protocol, be: (a) for raw sugar: ECU 52,37 per 100 kilograms; (b) for white sugar: ECU 64,65 per 100 kilograms. These prices shall refer to sugar of standard quality as defined in Community legislation, unpacked, cif, free out of European ports of the Community. The introduction of these prices in no way prejudices the respective positions of the Contracting Parties in respect of the principles appertaining to the determination of the guaranteed prices. I should be obliged if you would acknowledge receipt of this letter and confirm that this letter and your reply constitute an Agreement between the Governments of the abovementioned ACP States and the Community. " I have the honour to confirm the agreement of the Governments of the ACP States referred to in this letter with the foregoing. Please accept, Sir, the assurance of my highest consideration. For the Governments of the ACP States referred to in Protocol 8 C Text No II AGREEMENT IN THE FORM OF AN EXCHANGE OF LETTERS BETWEEN THE EUROPEAN COMMUNITY AND THE REPUBLIC OF INDIA ON THE GUARANTEED PRICES FOR CANE SUGAR FOR THE 1996/97 DELIVERY PERIOD A. Letter No 1 Sir, Brussels, The Representatives of India and of the Commission, acting on behalf of the European Community, have agreed within the framework of the negotiations provided for in Article 5(4) of the Agreement between the European Economic Community and the Republic of India on cane sugar, on the following: For the delivery period 1 July 1996 to 30 June 1997, the guaranteed prices referred to in Article 5(4) of the Agreement shall, for the purpose of intervention within the terms of Article 6 of the Agreement, be: (a) (b) for raw sugar: ECU 52,37 per 100 kilograms; for white sugar: ECU 64,65 per 100 kilograms. These prices shall refer to sugar of standard quality as defined in Community legislation, unpacked, cif, free out of European ports of the Community. The introduction of these prices in no way prejudices the respective positions of the Contracting Parties in respect of the principles appertaining to the determination of the guaranteed prices. I should be obliged if you would acknowledge receipt of this letter and confirm that this letter and your reply constitute an Agreement between your Government and the Community. Please accept, Sir, the assurance of my highest consideration. On behalf of the Council of the European Union 1~ B. Letter No 2 Sir, Brussels, I have the honour to acknowledge reoeipt of your letter of today which reads as follows: "The Representatives of India and of the Commission, acting on behalf of the European Community, have agreed within the framework of the negotiations provided for in Article 5(4) of the Agreement between the European Economic Community and the Republic of India on cane sugar, on the following: For the delivery period 1 July 1996 to 30 June 1997, the guaranteed prices referred to in Article 5(4) of the Protocol shall, for the purpose of intervention within the terms of Article 6 of the Protocol, be: (a) for raw sugar: ECU 52,37 per 100 kilograms; (b) for white sugar: ECU 64,65 per 100 kilograms. These prices shall refer to sugar of standard quality as defined in Community legislation, unpacked, cif, free out of European ports of the Community. The introduction of these prices in no way prejudices the respective positions of the Contracting Parties in respect of the principles appertaining to the determination of the guaranteed prices. I should be obliged if you would acknowledge receipt of this letter and confirm that this letter and your reply constitute an Agreement between your Government and the Community. ". I have the honour to confirm the agreement of my Government with the foregoing. Please accept, Sir, the assurance of my highest consideration. For the Government of the Republic of India ? FINANCIAL STATEMENT BUDGET HEADING: 11 APPROPRIATIONS: ECU 1. 833,5 million TITLE: Council Decision on the conclusion of the Agreements in the form of an exchange of letters between the European Community and, on the one hand, the ACP States and, on the other hand, the Republic of India on the guaranteed prices for cane sugar for the 1996/97 delivery period. LEGAL BASIS: Article 113 of the Treaty AIMS: To guarantee cif prices for the ACP States and the Republic of India for their deliveries of white sugar and raw cane sugar to the Community which are comparable with the prices guaranteed to sugar producers in the Community for the 1996/97 delivery period. FINANCIAL IMPLICATIONS: PERIOD OF 12 MONTHS (ECU million) CURRENT FINANCIAL YEAR (97) (ECU million) FOLLOWING FINANCIAL YEAR (98) (ECU million) 5. 0. EXPENDITURE - CHARGED TO THE EC BUDGET 648,4 616,0 32,4 (REFUNDS/INTERVENTION) - NATIONAL AUTHORITIES -OTHER REVENUE - OWN RESOURCES OF THE EC (LEVIES/CUSTOMS DUTIES) - NATIONAL ESTIMATED EXPENDITURE ESTIMATED REVENUE 1999 2000 2001 2002 METHOD OF CALCULATION: 1,3 million t x ECU 470/t (refunds) 1,3 million t x ECU 24,2/t (refining aid) x 1,009 (DT) = ECU 616,5 million (B) x 1,014 (DT) = ECU 31,9 million (B) 95% of the expenditure is to be charged to the 1997 financial year and 5% to the 1998 financial year. ECU 648,4 million (B) CAN THE PROJECT BE FINANCED FROM APPROPRIATIONS ENTERED IN THE RELEVANT CHAPTER OF THE CURRENT BUDGET? YES CAN THE PROJECT BE FINANCED BY TRANSFER BETWEEN CHAPTERS OF THE CURRENT BUDGET? WILL A SUPPLEMENTARY BUDGET BE NECESSARY? WILL FUTURE BUDGET APPROPRIATIONS BE NECESSARY? YES/NO NO YES 5. 1. 5. 0. 1. 5. 1. 1. 5. 2. 6. 0. 6. 1 6. 2. 6. 3. OBSERVATIONS This is an implementing regulation under Protocol 8 annexed to the Fourth Lomé Convention. Accordingly, it has no new financial impact compared with the previous situation. The cost of re-exporting equivalent quantities of Community sugar and of aid for the refining of raw sugar, will be taken into account in the 1997 budget. 9 ISSN 0254-1475 C0M(97) 114 final DOCUMENTS EN 03 11 Catalogue number : CB-CO-97-107-EN-C ISBN 92-78-17167-0 Office for Official Publications of the European Communities L-2985 Luxembourg /o


title: SCHRIFTLICHE ANFRAGE Nr. 1095/97 von Jesús CABEZÓN ALONSO an die Kommission. Die Menschenrechte in der EU nach der Regierungskonferenz

eurovoc_concepts:
Court of Justice of the European Union
European treaties
fundamental rights
human rights
intergovernmental conference (EU)
legal basis

formats: html print


title: REGULAMENTO (CE) Nº 524/97 DA COMISSÃO de 21 de Março de 1997 que altera o Regulamento (CEE) nº 1627/89 relativo à compra de carne de bovino por concurso

eurovoc_concepts:
EU Member State
award of contract
beef
intervention buying
product quality


title: KOMISSION ASETUS (EY) N:o 526/97, annettu 21 päivänä maaliskuuta 1997, yhteisön elintarvikeapuna ja kansallisena elintarvikeapuna toimitettuihin vilja- ja riisialan tuotteisiin sovellettavien tukien vahvistamisesta

eurovoc_concepts:
EU aid
State aid
cereals
export refund
food aid
rice


title: COMMISSION REGULATION (EC) No 519/97 of 21 March 1997 amending Regulation (EEC) No 1833/92 setting the amounts of aid for the supply of cereals products from the Community to the Azores and Madeira

eurovoc_concepts:
Azores
EU aid
EU production
Madeira
cereals
supply


title: REGLAMENTO (CE) N° 516/97 DE LA COMISIÓN de 21 de marzo de 1997 relativo al suministro de productos lácteos en concepto de ayuda alimentaria

eurovoc_concepts:
Yemen
award of contract
food aid
skimmed milk powder
vitamin


title: ΓΡΑΠΤΗ ΕΡΩΤΗΣΗ αρ θ. 1079/97 του Nikitas KAKLAMANIS προς την Επ τροπή. Ανακύκλωση οχημάτων

eurovoc_concepts:
EC Directive
European Commission
motor car
motor vehicle industry
proposal (EU)
spare part
waste recycling


title: COMMISSION REGULATION (EC) No 524/97 of 21 March 1997 amending Regulation (EEC) No 1627/89 on the buying in of beef by invitation to tender


title: Κανονισμός (ΕΚ) αριθ. 528/97 της Επιτροπής της 21ης Μαρτίου 1997 για τροποποίηση του κανονισμού (ΕΟΚ) αριθ. 584/92 για τον καθορισμό των λεπτομερειών εφαρμογής, στον τομέα του γάλακτος και των γαλακτοκομικών προϊόντων, του καθεστώτος που προβλέπεται στις Ευρωπαϊκές συμφωνίες μεταξύ της Κοινότητας και της Δημοκρατίας της Πολωνίας, της Δημοκρατίας της Ουγγαρίας, της Τσεχικής Δημοκρατίας και της Σλοβακικής Δημοκρατίας

eurovoc_concepts:
Central and Eastern Europe
agreement (EU)
export licence
free circulation
milk
milk product

formats: html pdfa1b print


title: QUESTION ECRITE no 1093/97 de Carles-Alfred GASOLIBA I BÖHM à la Commission. Critères en matière d'emballages et de matériaux d'emballage dans l'UE

eurovoc_concepts:
Germany
Spain
application of EU law
environmental protection
import (EU)
infringement procedure (EU)
packaging
packaging product
waste recycling

formats: html pdf print

text: 10. 2. 98 FR Journal officiel des Communaute·s europe·ennes C 45/13 Le soutien supple·mentaire spe·cifique que la Commission a e·te· en mesure d(cid:146)apporter directement par le passe· a‘ des initiatives visant a‘ faciliter la re·inte·gration d(cid:146)anciens de·linquants ou de de·linquants par le biais de la ligne du budget B3-4103 «Action pour lutter conte la pauvrete· et l(cid:146)exclusion sociale» a e·te· suspendu apre‘s l(cid:146)action intente·e devant la Cour de justice par le Royaume-Uni (affaire C-240/96) qui conteste la base juridique de ce poste budge·taire. En conse·quence de cette action, le financement par la Communaute· de soixante et un projets retenus en 1996 reste suspendu a‘ l(cid:146)arre(cid:136)t de·finitif de la Cour de justice. Plus d(cid:146)un tiers de ces projets concernent directement ou indirectement la de·linquance. Un million d(cid:146)E· cus environ ont e·te· temporairement alloue·s a‘ ces projets. La demande de cre·dits est cependant de beaucoup supe·rieure. 136 demandes de subvention portant sur un total de 13 millions d(cid:146)E· cus ont e·te· re(cid:231)ues. Aucun nouveau cre·dit d(cid:146)engagement n(cid:146)a e·te· inscrit sur cette ligne budge·taire pour 1997. (98/C 0/16) QUESTION E· CRITE E-1093/97 pose·e par Carles-Alfred Gaso‘liba i Bo¤hm (ELDR) a‘ la Commission (21 mars 1997) Objet: Crite‘res en matie‘re d(cid:146)emballages et de mate·riaux d(cid:146)emballage dans l(cid:146)UE Les mesures adopte·es en Allemagne il y a un certain nombre d(cid:146)anne·es en vue de la protection de l(cid:146)environnement ont des re·percussions e·conomiques et environnementales dans les autres pays de l(cid:146)Union europe·enne, en particulier en Espagne en raison des exigences en matie‘re d(cid:146)emballages et de mate·riaux d(cid:146)emballages. La loi To¤pffer visait a‘ re·glementer la destination des caisses et palettes utilise·es pour les exportations de fruits et le·gumes afin que ces emballages soient recycle·s et re·utilise·s par les exportateurs eux-me(cid:136)mes au lieu d(cid:146)e(cid:136)tre transforme·s en de·chets sur le territoire allemand. Cette le·gislation entra(cid:14)(cid:136)ne un surcou(cid:136)t pour les exportateurs espagnols de fruits et le·gumes qui sont contraints d(cid:146)utiliser un produit dont le prix est e·leve·, e·tant donne· qu(cid:146)il s(cid:146)agit d(cid:146)un produit e·labore· par une entreprise allemande qui dispose de la vente exclusive de ce dernier (caisses en matie‘re plastique). Les exportateurs espagnols sont ainsi fortement de·savantage·s, de me(cid:136)me que l(cid:146)industrie des emballages et des contenants. La Commission peut-elle indiquer si la politique suivie par l(cid:146)Allemagne dans ce domaine est conforme ou non a‘ la directive 94/62/CE (1), et en particulier a‘ l(cid:146)article 7 de cette dernie‘re? La Commission entend-elle prendre des mesures en vue de faire face a‘ cette situation? (1) JO L 365 du 31. 12. 1994, p. 10. Re·ponse donne·e par Mme Bjerregaard au nom de la Commission (le 5 mai 1997) L(cid:146)ordonnance allemande de 1991 en matie‘re d(cid:146)emballage fait l(cid:146)objet d(cid:146)une proce·dure d(cid:146)infraction engage·e par la Commission. Dans sa lettre de mise en demeure, la Commission estimait que des e·le·ments de la le·gislation allemande n(cid:146)e·taient pas conformes a‘ l(cid:146)article 30 du traite· CE. Cependant, la Commission ne partage pas l(cid:146)avis de l(cid:146)Honorable Parlementaire, selon lequel le paragraphe 4 de l(cid:146)ordonnance allemande contredit la le·gislation communautaire. Il faut souligner que l(cid:146)article 7 de la directive 94/62/CE du 20 de·cembre 1994 relative aux emballages et aux de·chets d(cid:146)emballage contraint les E· tats membres a‘ prendre les mesures ne·cessaires pour que soient instaure·s des syste‘mes assurant la reprise et/ou la collecte des emballages utilise·s et/ou des de·chets d(cid:146)emballages utilise·s ainsi que la re·utilisation ou la valorisation, y compris le recyclage, des emballages et/ou des de·chets d(cid:146)emballages collecte·s. Cet article s(cid:146)applique e·galement aux emballages de transport. Le paragraphe 4 de l(cid:146)ordonnance allemande pre·voit l(cid:146)obligation de reprendre ces types d(cid:146)emballage et de les re·utiliser ou de les recycler. Le paragraphe 11 dispose que cette obligation peut e·galement e(cid:136)tre remplie par une tierce personne. La Commission estime donc qu(cid:146)aucune charge spe·cifique ne pe‘se sur les importateurs de produits emballe·s en l(cid:146)occurrence. Par conse·quent, cette disposition est conforme a‘ la le·gislation communautaire


title: The Member States of the EU and immigration in 1994 : Less tolerance and tighter control policies: RIMET.

eurovoc_concepts:
EU Member State
immigration
information network
migration control


title: INTERROGAZIONE SCRITTA n. 1072/97 dell'on. Christine ODDY alla Commissione. Zaire orientale - rifugiati ruandesi

eurovoc_concepts:
Democratic Republic of the Congo
EU aid
EU programme
Rwanda
UNHCR
World Food Programme
aid to refugees
civil war
humanitarian aid
repatriation grant


title: PREGUNTA ESCRITA n. 1106/97 del Reino PAASILINNA a la Comisión. Transporte de animales de sacrificio vivos con ayudas de la UE

eurovoc_concepts:
animal welfare
application of EU law
beef
export refund
live animal
protection of animals
slaughter animal
transport of animals


title: QUESTION ECRITE no 1143/97 de David THOMAS à la Commission. Application des normes d'hygiène dans les abattoirs britanniques

eurovoc_concepts:
United Kingdom
animal disease
cattle
fresh meat
health control
infectious disease
meat processing industry
report
slaughter of animals
veterinary inspection


eurovoc_concepts:
Ireland
VAT
derogation from EU law
property leasing
tax harmonisation

text: KOMMISSIONEN FOR DE EUROPÆISKE FÆLLESSKABER Bruxelles, den 21. 03. 1997 KOM(97)120 endelig udg. Forslag til RÅDETS BESLUTNING OM BEMYNDIGELSE AF IRLAND TIL AT ANVENDE EN FORANSTALTNING, DER FRAVIGER ARTIKEL 21 I SJETTE DIREKTIV (77/388/EØF) OM HARMONISERING AF MEDLEMSSTATERNES LOVGIVNING OM OMSÆTNINGSAFGIFTER (forelagt af Kommissionen) * Mm Hl, m li •SK"" :. f fjgwt •• f '*tl*y f *" j&'rf. '- " veto» t. * *. t I "Î. ''4' * • f lT i. 'r'- 1 l-itS' BEGRUNDELSE Ved anbefalet brev til Kommissionens Generalsekretariat af 5. februar 1997 anmodede den irske regering - på grundlag af artikel 27 i Rådets sjette direktiv (77/388/EØF) af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter - Det fælles merværdiafgiftssystem: ensartet beregningsgrundlag1 - om tilladelse til at indføre en foranstaltning, der fraviger artikel 21 i dette direktiv, med hensyn til tilbage- givelse, herunder opgivelse, eller overdragelse af et langtidslejemål. Irland anvender den mulighed, der i henhold til direktivets artikel 5, stk. 3, består for at anse levering af visse rettigheder (dvs. et lejemål, der løber over ti år eller mere) over fast ejendom som levering af goder. Irland har ligeledes faet en undtagelse i henhold til arti kel 27, stk. 5, hvorefter en udlejers overtagelse af en sådan rettighed kan behandles, som om han afhænder sin ret til ejendommen fuldstændig. Når en afgiftspligtig person indgår et lejemål på ti år eller derover i en ibrugtagningsklar ejendom, beskattes leveringen derfor på det tidspunkt af værdien af den rettighed, der er afhændet i forbindelse med leveringen. Lejeren har ifølge de sædvanlige regler i artikel 17 i direktivet ret til at fratrække den opkrævede moms. Når en person, der udøver en afgiftsfritagen aktivitet, eller en ikke-afgiftspligtig person overtager lejeretten direkte fra udlejeren, opstår der ingen problemer. Der er imidlertid opstået forskellige unddragelsesmetoder, hvorved der indsættes en afgiftspligtig person mellem udlejeren og en endelig bruger, som ikke har ret til at fradrage afgiften (en afgifts pligtig person, der udøver fritagne aktiviteter, eller en ikke-afgiftspligtig juridisk person). En sådan unddragelsesmetode fungerer på følgende måde: Udlejeren indgår et 35-årigt lejemål med en fuldt afgiftspligtig person. Lejeren trækker momsen fra og udøver sine afgiftspligtige aktiviteter fra ejendommen. Efter et år overdrages resten af lejeretten til den person, der ikke har nogen fra dragsret. Den afgiftspligtige lejer, som har afgivet sit lejemål, skal opkræve moms på leve ringen af den lejeret, der overdrages til den person, der ikke har nogen fradragsret. De irske myndigheder har imidlertid konstateret, at i sådanne situationer træder lejeren meget ofte i likvidation, hvorefter momsen ikke kan opkræves. Fravigelsen fra artikel 21, stk. 1, ville betyde, at under sådanne omstændigheder skal den afgiftsfritagne person, der erhverver lejeretten, svare moms afleveringen. Mens unddragelsesmetoderne alle er er baseret på, at en person, der ikke har ret til et momsfradrag, erhverver en rettighed over en ejendom, hvor der er foretaget fuldt fradrag for den moms, der er opkrævet af byggeomkostningerne, er det ligeledes nødvendigt at udvide undtagelsen til også at gælde for tilbagegivelse eller overdragelse af en lejeret til en afgiftspligtig person. Som følge af arten af den pågældende moms og det forhold, at tilbagegivelsen eller overdragelsen af en lejeret ofte vil være en følge af finansielle vanskeligheder hos lejeren, bør fravigelsen fra artikel 21, stk. 1, også gælde for tilbage givelse eller overdragelse fra en afgiftspligtig person til en anden afgiftspligtig person. 1 EFT L 145 af 13. 6. 1977, s. 1, senest ændret ved direktiv 96/95/EF, EFT L 338 af 28. 12. 1996, s. 89. Z Kommissionen er klar over, at de aktuelle bestemmelser i sjette momsdirektiv, som giver medlemsstaterne ret stor mulighed for selv at fastlægge den afgiftsmæssige behandling, der skal gælde for på ejendomssektoren i den nationale lovgivning, ikke fungerer tilfreds stillende. Dette illustreres af det forhold, at flere medlemsstater på grundlag af artikel 27 i sjette momsdirektiv har anmodet om og faet tilladelse til at indføre særlige foranstaltninger med det formål at forebygge visse former for svig eller unddragelse på dette område. Mens Kommissionen afventer en fuldstændig revision af momsbehandlingen af fast ejendom på EU-plan, er den af den opfattelse, at en medlemsstat kan fa tilladelse til at indføre en fravigelse i sine momsregler for fast ejendom med det formål at sikre, at de fun gerer i en begrænset periode, forudsat at denne fravigelse overholder de generelle betin gelser i artikel 27 i sjette momsdirektiv. Kommissionen er af den opfattelse, at den foranstaltning, Irland planlægger, rent faktisk er en foranstaltning, der tager sigte på at forhindre unddragelse og svig i den i artikel 27 i direktivet anførte betydning, og at den særlige foranstaltning - som følge af fravigelsens begrænsede anvendelsesområde - står i rimeligt forhold til det tilstræbte mål. Kommissionen mener, at Irland kan fa tilladelse til at anvende fravigelsen i en periode, der udløber den 31. december 1999. Kommissionen vedtog nemlig den 10. juli 1996 et arbejdsprogram, der er baseret på en etapevis overgang til et nyt fælles momssystem (KOM(96) 328 endelig udg. , 22. juli 1996). Da den sidste pakke af forslag skal fremsættes i midten af 1999, mener Kommissionen, at det er hensigtsmæssigt igen at overveje nødvendigheden af og sammenhængen i en særlig foranstaltning inden for rammerne af den globale metode i det nye fælles momssystem. 3 Forslag til RÅDETS BESLUTNING OM BEMYNDIGELSE AF IRLAND TIL AT ANVENDE EN FORANSTALTNING, DER FRAVIGER ARTIKEL 21 I SJETTE DIREKTIV (77/388/EØF) OM HARMONISERING AF MEDLEMSSTATERNES LOVGIVNING OM OMSÆTNINGSAFGIFTER RÅDET FOR DEN EUROPÆISKE UNION HAR - under henvisning til traktaten om oprettelse af Det Europæiske Fællesskab, under henvisning til Rådets sjette direktiv (77/388/EØF) af 17. maj 1977 om harmoni sering af medlemsstaternes lovgivning om omsætningsafgifter - Det fælles merværdi afgiftssystem: ensartet beregningsgrundlag1, særlig artikel 27, under henvisning til forslag fra Kommissionen, og ud fra følgende betragtninger: Efter artikel 27, stk. 1, i direktiv 77/388/EØF kan Rådet med enstemmighed på forslag af Kommissionen give en medlemsstat tilladelse til at indføre særlige foranstaltninger, der fraviger bestemmelserne i dette direktiv, for at forenkle afgiftsopkrævningen eller for at undgå visse former for svig eller unddragelse; ved anbefalet brev til Kommissionen af 5. februar 1997 anmodede Irland om tilladelse til at indføre en foranstaltning, der fraviger artikel 21, stk. 1, i sjette momsdirektiv; i overensstemmelse med artikel 27, stk. 3, i sjette momsdirektiv blev de øvrige medlems stater den 4. marts 1997 underrettet om den irske anmodning; Irland anvender et særligt system for moms på fast ejendom, som dels er baseret på den mulighed, der i henhold til direktivets artikel 5, stk. 3, består for at anse levering af visse rettigheder (dvs. et lejemål på ti år eller mere) over fast ejendom som levering af goder, og dels på en fravigelse, der er tilladt efter artikel 27, stk. 5, og som indebærer, at en udlejers overdragelse af en sådan rettighed anses som en afhændelse af udlejerens fulde rettighed over ejendommen; fællesskabsbestemmelserne giver medlemsstaterne ret stor mulighed for selv at fastlægge den momsbehandling, der skal gælde for fast ejendom, men gennemførelsen af disse bestemmelser har ført til store forskelle i de nationale lovgivninger på dette område; EFT nr. L 145 af 13. 6. 1977. s. 1. senest ændret ved direktiv 96/95/EF, EFT L 338 af 28. 12. 1996, s. 89. ^ der er opstået unddragelsesmetoder, baseret på tilbagegivelse, herunder opgivelse, af en lejeret eller overdragelse af en lejeret, som resulterer i unddragelse af moms, når den endelige erhverver af ejendommen ikke har ret til et fuldt momsfradrag; det er endvidere nødvendigt at udvide fravigelsen til også at omfatte tilbagegivelse eller overdragelse af en lejeret til en afgiftspligtig person, der har fuld fradragsret, idet tilbage givelse eller overdragelse af en lejeret ofte vil ske som følge af lejerens finansielle vanskeligheder; den påtænkte foranstaltning er en fravigelse fra artikel 21, stk. 1, litra a), i sjette moms direktiv, hvorefter den betalingspligtige person er den afgiftspligtige person, som foretager den afgiftspligtige transaktion; det fastsættes i fravigelsen, at når en tilbagegivelse eller overdragelse af en lejeret er en afgiftspligtig levering af goder, er den person, der erhverver rettigheden, betalingspligtig, hvis den pågældende er en afgiftspligtig person eller en ikke-afgiftspligtig juridisk person; denne fravigelse skal sikre, at Irlands nuværende ordning for moms på fast ejendom kommer til at fungere bedre; som følge af fravigelsens begrænsede anvendelsesområde står den særlige foranstaltning i rimeligt forhold til det tilstræbte mål; Kommissionen vedtog den 10. juli 1996 et arbejdsprogram, som er baseret på en etapevis overgang til et nyt fælles momssystem (KOM(96) 328 endelig udg. , 22. juli 1996); den afgiftsmæssige behandling af fast ejendom er et vigtigt emne, der skal tages op i forbindelse med dette program; den sidste pakke af forslag skal fremsættes i midten af 1999, og der gives derfor en tilladelse indtil den 31. december 1999, således at det bliver muligt at vurdere fravigelsens sammenhæng med den globale metode i det nye fælles momssystem; fravigelsen har ingen negativ indvirkning på Det Europæiske Fællesskabs egne indtægter fra merværdiafgiften - VEDTAGET FØLGENDE BESLUTNING: 5~ Artikel 1 Uanset bestemmelserne i artikel 21, stk. 1, litra a), i direktiv 77/388/EØF tillades det herved Irland at fastsætte, at den person, til hvem leveringen foretages, er betalingspligtig, når følgende to betingelser er opfyldt: - en tilbagegivelse eller overdragelse af en lejeret anses som en levering af goder foretaget af en lejer - den person, der erhverver lejeretten, er en afgiftspligtig person eller en ikke-afgifts pligtig juridisk person. Artikel 2 Denne tilladelse gælder til den 31. december 1999. Denne beslutning er rettet til Irland. Udfærdiget i Bruxelles, den På Rådets vegne Formand 6 ISSN 0254-1459 KOM(97) 120 endelig udg. DOKUMENTER DA 06 09 Katalognummer : CB-CO-97-110-DA-C ISBN 92-78-17197-2 Kontoret for De Europæiske Fællesskabers Officielle Publikationer L-2985 Luxembourg V-


title: SKRIFTLIG FORESPØRGSEL nr. 1087/97 af Richard CORBETT til Kommissionen. Oversigt over jobskabelse i EU

eurovoc_concepts:
EU employment policy
Structural Funds
investment aid
job creation
single market
transfer of businesses


title: Komission direktiivi 97/14/EY, annettu 21 päivänä maaliskuuta 1997, kasvien tai kasvituotteiden haitallisten organismien yhteisöön kulkeutumisen ja siellä leviämisen estämiseen liittyvistä suojatoimenpiteistä annetun neuvoston direktiivin 77/93/ETY liitteen III muuttamisesta

eurovoc_concepts:
Algeria
crop production
parasitology
plant health control
plant health legislation
protection of plant life


title: ΓΡΑΠΤΗ ΕΡΩΤΗΣΗ αρ θ. 1103/97 του Jesus CABEZON ALONSO προς την Επ τροπή. Επιτροπή απασχόλησης και αγοράς εργασίας

eurovoc_concepts:
appointment of staff
committee (EU)
employment policy
labour market
president of an institution


title: KOMMISSIONENS FORORDNING (EF) Nr. 522/97 af 21. marts 1997 om fastsættelse af støtten for levering af risprodukter med oprindelse i Fællesskabet til De Kanariske Øer

eurovoc_concepts:
Canary Islands
EU aid
EU production
rice
supply


title: PERGUNTA ESCRITA n. 1098/97 do Deputado Jesús CABEZÓN ALONSO à Comissão. Futuras competências do Tribunal de Justiça da UE

eurovoc_concepts:
Court of Justice of the European Union
fundamental rights
human rights
judicial power
jurisdiction
supervisory power


title: Regulamento (CE) nº 531/97 da Comissão de 21 de Março de 1997 relativo a um concurso para a determinação da subvenção à expedição de arroz descascado de grãos longos para a ilha da Reunião

eurovoc_concepts:
Réunion
award of contract
export subsidy
quantitative restriction
rice


title: SKRIFTLIG FORESPØRGSEL nr. 1101/97 af Jesús CABEZÓN ALONSO til Kommissionen. Udvælgelseskriterier under fællesskabsprogrammet for sundhedsfremme

eurovoc_concepts:
EU programme
eligibility criteria
public awareness campaign
public health


title: ΓΡΑΠΤΗ ΕΡΩΤΗΣΗ αρ θ. 1101/97 του Jesus CABEZON ALONSO προς την Επ τροπή. Κριτήρια επιλογής στό ευρωπαϊκό πρόγραμμα για την προώθηση της υγείας


title: Verordening (EG) nr. 528/97 van de Commissie van 21 maart 1997 tot wijziging van Verordening (EEG) nr. 584/92 houdende bepalingen voor de uitvoering, in de sector melk en zuivelproducten, van de regeling waarin is voorzien bij de Europa-overeenkomsten tussen, enerzijds, de Gemeenschap en, anderzijds, respectievelijk, de Republiek Polen, de Republiek Hongarije, de Tsjechische Republiek en de Slowaakse Republiek


title: SCHRIFTLICHE ANFRAGE Nr. 1075/97 von Florus WIJSENBEEK an die Kommission. Anti-Mißbrauch-Ventil für Farbsprühdosen

eurovoc_concepts:
aerosol
damage
delinquency
free movement of goods
health risk
innovation
paints and varnishes
patent
product safety
theft


title: SCHRIFTELIJKE VRAAG nr. 1094/97 van Antoni GUTIÉRREZ DÍAZ aan de Commissie. Richtlijn 94/62/EG inzake verpakking en verpakkingsafval

eurovoc_concepts:
classification
packaging
public awareness campaign
waste disposal
waste management
waste recycling


title: SCHRIFTLICHE ANFRAGE Nr. 1085/97 von Tony CUNNINGHAM an die Kommission. Gemeinschaftliche Subventionen für die Linie B7- 631

eurovoc_concepts:
Community budget
EU financing
association
developing countries
financial year
population dynamics
population policy
support policy


title: PREGUNTA ESCRITA n. 1104/97 del Jesús CABEZÓN ALONSO a la Comisión. Producción y comercialización del aceite de oliva

eurovoc_concepts:
Greece
Italy
common organisation of markets
consumption
direct selling
marketing
olive oil
product quality
production
production aid


title: WRITTEN QUESTION No. 1077/97 by Konstadinos KLIRONOMOS to the Commission. Technology and Research Institute in Crete

eurovoc_concepts:
Crete
EU aid
EU control
EU financing
European Court of Auditors
financial aid
financial management
general budget (EU)
research body
technology


title: WRITTEN QUESTION No. 1085/97 by Tony CUNNINGHAM to the Commission. Community subsidies for line B7-631


text: COMISIÓN DE LAS COMUNIDADES EUROPEAS Bruselas, 21. 03. 1997 COM(97)120 final Propuesta de DECISION DEL CONSEJO POR LA QUE SE AUTORIZA A IRLANDA A APLICAR UNA MEDIDA DE EXCEPCIÓN AL ARTÍCULO 21 DE LA SEXTA DIRECTIVA (77/388/CEE) EN MATERIA DE ARMONIZACIÓN DE LAS LEGISLACIONES DE LOS ESTADOS MIEMBROS RELATIVAS A LOS IMPUESTOS SOBRE EL VOLUMEN DE NEGOCIOS (presentada por la Comisión) EXPOSICIÓN DE MOTIVOS Mediante carta certificada enviada a la Secretaría General de la Comisión el 5 de febrero de 1997, el Gobierno irlandés solicitó autorización, con arreglo al artículo 27 de la sexta Directiva del Consejo (77/388/CEE) de 17 de mayo de 1977, en materia de armonización de las legislaciones del los Estados miembros relativas a los impuestos sobre el volumen de negocios -sistema común del Impuesto sobre el Valor Añadido: base imponible uniforme1, para establecer una medida de excepción al artículo 21 de dicha Directiva que se aplicaría a la renuncia, incluido el abandono, y al traspaso de un arrendamiento de bienes inmuebles a largo plazo. Con arreglo al apartado 3 del artículo 5 de la Directiva, Irlanda utiliza la posibilidad opcional de considerar la cesión de determinados derechos sobre bienes inmuebles (por ejemplo, un arrendamiento por diez años o más) como entrega de bienes corporales. Del mismo modo, obtuvo el reconocimiento de una excepción con arreglo al apartado 5 del artículo 27 en virtud de la cual la cesión de estos derechos por parte de un arrendador significa la pérdida total de sus derechos sobre el bien inmueble. Por lo tanto, cuando un sujeto pasivo arrienda un bien inmueble edificado por diez años o más, dicho arrendamiento debe tributar el IVA sobre el valor de mercado del derecho cedido en el arrendamiento. Con arreglo a las disposiciones normales del artículo 17 de la Directiva, el arrendatario tiene derecho a deducir el impuesto sobre el valor añadido. Cuando una persona que ejerce una actividad exenta o que no está sujeta a impuesto adquiere en arrendamiento el bien inmueble directamente del arrendador, no se plantean problemas. Sin embargo, se dan casos de elusion del impuesto cuando entre el arrendador y un usuario final que no tiene derecho a deducción se interpone un sujeto pasivo (un sujeto pasivo que realiza actividades exentas o una persona moral no sujeta). Dicha elusion se produce de la siguiente forma: El arrendador concierta un arrendamiento de 35 años con un sujeto pasivo. El arrendatario deduce el IVA e inicia actividades profesionales sujetas a impuesto en los locales del bien inmueble. Después de un año se traspasa el período de arrendamiento restante a una persona que no tiene derecho a deducir el impuesto. Al ceder sus derechos, el arrendatario, que es un sujeto pasivo, debe facturar el IVA correspondiente al traspaso a la persona que no tiene derecho a deducción. Sin embargo, la administración irlandesa señaló que en estas situaciones muy a menudo el arrendatario quiebra y el IVA no puede ser satisfecho. La medida de excepción al apartado 1 del artículo 21 permitiría que en tales circunstancias sea la persona exenta que se hace cargo del arrendamiento quien tribute el IVA debido por la cesión. 1 28. 12. 1996, p. 89 DO L 145, 13. 6. 1977, p. 1, modificada por última vez por la Directiva 96/95/CE. DO L338, £ Aunque la elusion fiscal se da siempre en casos en los que una persona no tiene derecho a deducir el impuesto debido por la adquisición de un derecho sobre un bien inmueble al que se había deducido íntegramente el IVA en el momento de la edificación, sería necesario hacer extensiva la excepción a la renuncia o traspaso de un arrendamiento a un sujeto pasivo. Debido a las características de este IVA y al hecho de que la renuncia o traspaso de un arrendamiento normalmente tienen lugar debido a dificultades financieras del arrendatario, la excepción al apartado 1 del artículo 21 debe también aplicarse a las renuncias o traspasos de un sujeto pasivo a otro sujeto pasivo. La Comisión es consciente de que las disposiciones vigentes de la Sexta Directiva IVA, que dan a los Estados miembros un amplio margen de discreción a la hora de determinar el régimen fiscal que debe aplicarse al sector inmobiliario con arreglo a la legislación nacional, no funcionan de forma satisfactoria. Prueba de ello es que varios Estados miembros han solicitado y obtenido, en virtud del artículo 27 de la sexta Directiva IVA, autorizaciones para imponer medidas especiales que eviten la evasión o elusion fiscal en este campo. A la espera de una revisión más completa del régimen fiscal del sector inmobiliario a nivel comunitario, la Comisión considera que debe autorizarse a los Estados miembros a introducir excepciones por períodos limitados en la normativa de IVA en el ámbito de los bienes inmuebles con el fin de garantizar su buen funcionamiento, siempre que se ajusten a las condiciones generales del artículo 27 de la Sexta Directiva IVA. La Comisión considera que el objetivo de la medida propuesta por el Gobierno irlandés es efectivamente evitar los fraudes o evasiones a que se refiere el artículo 27 de la Directiva y que, en vista de lo limitado del ámbito de aplicación de la excepción, la medida especial guarda proporción con el objetivo perseguido. La Comisión considera que puede autorizarse a Irlanda a aplicar la excepción durante el período comprendido hasta el 31 de diciembre de 1999. Hay que señalar que el 10 de julio de 1996 la Comisión adoptó un programa de trabajo en el que se contempla una transición progresiva y por etapas hacia un nuevo sistema común de IVA (COM (96) 328 final, 22 de julio de 1996). El último conjunto de propuestas está previsto para mediados de 1999. La Comisión entiende que la necesidad y coherencia de toda medida específica deben ser consideradas en el contexto del nuevo sistema común de IVA. •X Propuesta de DECISIÓN DEL CONSEJO POR LA QUE SE AUTORIZA A IRLANDA A APLICAR UNA MEDIDA DE EXCEPCIÓN AL ARTÍCULO 21 DE LA SEXTA DIRECTIVA (77/388/CEE) EN MATERIA DE ARMONIZACIÓN DE LAS LEGISLACIONES DE LOS ESTADOS MIEMBROS RELATIVAS A LOS IMPUESTOS SOBRE EL VOLUMEN DE NEGOCIOS EL CONSEJO DE LA UNION EUROPEA, Visto el Tratado constitutivo de la Comunidad Europea, Vista la sexta Directiva 77/388/CEE) del Consejo, de 17 de mayo de 1977, en materia de armonización de las legislaciones de los Estados miembros relativas a los impuestos sobre el volumen de negocios -sistema común del Impuesto sobre el Valor Añadido: base imponible uniforme1, y en particular su artículo 27, Vista la propuesta de la Comisión, Considerando que, con arreglo a lo dispuesto en el apartado 1 del artículo 27 de la Directiva 77/388/CEE, el Consejo, por unanimidad y a propuesta de la Comisión, puede autorizar a cualquier Estado miembro para que establezca medidas especiales de excepción a las disposiciones de dicha Directiva, con el fin de simplificar al percepción del impuesto o evitar determinados fraudes o evasiones fiscales; Considerando que mediante carta registrada en la Comisión el 5 de febrero de 1997, Irlanda solicitó autorización para establecer una medida de excepción al apartado 1 del artículo 21 de la sexta Directiva IVA; Considerando que, de acuerdo con el apartado 3 del artículo 27 de la Sexta Directiva IVA, se informó a los demás Estados miembros el día 4 de marzo de 1997 sobre la solicitud de Irlanda; Considerando que Irlanda aplica un sistema específico de IVA a los bienes inmuebles que se basa, por un lado, en la posibilidad opcional del apartado 3 del artículo 5 de la Directiva de considerar la cesión de determinados derechos sobre bienes inmuebles (por ejemplo, un arrendamiento por diez años o más) como entrega de bienes corporales y, por otro, en una excepción autorizada con arreglo al apartado 5 del artículo 27 que permite equiparar la cesión de dichos derechos por parte de un arrendador a la pérdida total de sus derechos sobre el bien inmueble; 1 28. 12. 1996, p. 89 DO L 145, 13. 6. 1997, p. 1, modificada por última vez por la Directiva 96/95/CE, DO L338, 4 Considerando que las disposiciones comunitarias dan a los Estados miembros un gran margen de discreción en la determinación del régimen de IVA aplicable a los bienes inmuebles y que la incorporación de dichas disposiciones han dado lugar a importantes divergencias en las legislaciones nacionales sobre la materia; Considerando que se han establecido formas de elusion basadas en la renuncia -incluido el abandono- a los derechos sobre un bien inmueble arrendado, o en el traspaso de los mismos, con el resultado de una elusion del pago del IVA cuando el último adquirente del bien no puede llevar a cabo una deducción completa del IVA; Considerando que es también necesario hacer extensiva la excepción relativa a la renuncia o traspaso de los derechos sobre un bien inmueble arrendado a un sujeto pasivo con derecho total a deducción, ya que muy a menudo esta renuncia o traspaso tienen lugar por dificultades financieras del arrendatario; Considerando que la medida prevista constituye una excepción a la letra a) del apartado 1 del artículo 21 de la Sexta Directiva IVA en virtud de la cual la persona sobre quien recae la obligación de pago del impuesto es el sujeto pasivo que lleva a cabo la operación gravada; Considerando que la medida de excepción establece que, cuando la renuncia o traspaso de un arrendamiento se considera una entrega de bienes sujeta a impuesto, la persona que adquiere el derecho será responsable del pago del impuesto tanto si es un sujeto pasivo o como si es una persona no sujeta al mismo; Considerando que esta medida de excepción garantizará un mejor funcionamiento del actual régimen de IVA aplicado por Irlanda a los bienes inmuebles; Considerando que, dado lo limitado de la aplicación de la medida de excepción, la medida especial guarda proporción con el objetivo perseguido; Considerando que el 10 de julio de 1996 la Comisión adoptó un programa de trabajo en el que se contempla una transición progresiva y por etapas hacia un nuevo sistema común de IVA (COM (96) 328 final, 22 de julio de 1996); Considerando que el régimen fiscal de los bienes inmuebles es un asunto de gran importancia que deberá ser estudiado en dicho programa; Considerando que el último conjunto de propuestas está previsto para mediados de 1999; que, por consiguiente, la autorización se concede hasta el 31 de diciembre de 1999, lo que permite así evaluar la coherencia de la medida de excepción con el enfoque global del nuevo sistema común de IVA, Considerando que la medida de excepción considerada no tiene repercusiones negativas para los recursos propios de la Comunidad Europea precedentes del IVA; HA ADOPTADO LA PRESENTE DECISIÓN: 6" Artículo 1 No obstante lo dispuesto en la letra a) del apartado 1 del artículo 21 de la Directiva 77/388/CEE, se autoriza a Irlanda a disponer que la persona a quien se efectúa la entrega sea la obligada a satisfacer el impuesto, siempre que se cumplan las dos condiciones siguientes: que la renuncia o el traspaso de un arrendamiento sean considerados entrega de bienes llevada a cabo por un arrendatario; que la persona que adquiera el arrendamiento sea un sujeto pasivo o una persona no sujeta al mismo. La presente autorización se concede hasta el 31 de diciembre de 1999. Artículo 2 El destinatario de la presente Decisión es Irlanda. Hecho en Bruselas, Por el Consejo, el Presidente 6 ISSN 0257-9545 COM(97) 120 final DOCUMENTOS ES 06 09 N° de catálogo : CB-CO-97-110-ES-C ISBN 92-78-17196-4 Oficina de Publicaciones Oficiales de las Comunidades Europeas L-2985 Luxemburgo *


title: COMMISSION REGULATION (EC) No 521/97 of 21 March 1997 setting the amounts of aid for the supply of rice products from the Community to the Azores and Madeira

eurovoc_concepts:
Azores
EU aid
EU production
Madeira
rice
supply


title: PREGUNTA ESCRITA n. 1100/97 del Jesús CABEZÓN ALONSO a la Comisión. IV Programa de Orientación Plurianual (pesca)

eurovoc_concepts:
EU Member State
authorised catch
catch quota
common fisheries policy
fishing fleet
fishing regulations


title: KOMMISSIONENS FORORDNING (EF) Nr. 520/97 af 21. marts 1997 om ændring af forordning (EØF) nr. 1832/92 om fastsættelse af støtten for levering af kornprodukter med oprindelse i Fællesskabet til De Kanariske Øer

eurovoc_concepts:
Canary Islands
EU aid
EU production
cereals
supply


title: VERORDENING (EG) Nr. 522/97 VAN DE COMMISSIE van 21 maart 1997 tot vaststelling van de steunbedragen voor de levering van rijstproducten van oorsprong uit de Gemeenschap aan de Canarische eilanden


title: Kommissionens direktiv 97/14/EG av den 21 mars 1997 om ändring av bilaga III till rådets direktiv 77/93/EEG om skyddsåtgärder mot att skadegörare på växter eller växtprodukter förs in till gemenskapen och mot deras spridning inom gemenskapen


title: Propuesta modificada de DIRECTIVA DEL PARLAMENTO EUROPEO Y DEL CONSEJO que modifica la Directiva 87/102/CEE (modificada por la Directiva 90/88/CEE) relativa a la aproximación de las disposiciones legales, reglamentarias y administrativas de los Estados miembros en materia de crédito al consumo; fórmula matemática única para el porcentaje anual de cargas financieras

eurovoc_concepts:
approximation of laws
consumer credit
cost of borrowing
interest
loan


title: Les États membres de l'UE face à l'immigration en 1994 : Montée de l'intolérance et rigueur accrue des politiques de contrôle: RIMET.

eurovoc_concepts:
EU Member State
immigration
information network
migration control


title: PREGUNTA ESCRITA n. 1089/97 del Graham MATHER a la Comisión. Venta libre de impuestos

eurovoc_concepts:
Council of the European Union
EC Decision
duty-free sale
economic consequence
impact study
job cuts
single market


title: SCHRIFTLICHE ANFRAGE Nr. 1072/97 von Christine ODDY an die Kommission. Ost-Zaïre-Flüchtlinge aus Ruanda

eurovoc_concepts:
Democratic Republic of the Congo
EU aid
EU programme
Rwanda
UNHCR
World Food Programme
aid to refugees
civil war
humanitarian aid
repatriation grant


title: Ehdotus neuvoston päätökseksi luvan antamisesta Irlannille soveltaa jäsenvaltioiden liikevaihtoverolainsäädännön yhdenmukaistamisesta annetun kuudennen direktiivin (77/388/ETY) 21 artiklasta poikkeavaa toimenpidettä

eurovoc_concepts:
Ireland
VAT
derogation from EU law
property leasing
tax harmonisation

text: EUROOPAN YHTEISÖJEN KOMISSIO Bryssel, 21. 03. 1997 KOM(97)120 lopull. Ehdotus NEUVOSTON PÄÄTÖKSEKSI LUVAN ANTAMISESTA IRLANNILLE SOVELTAA JÄSENVALTIOIDEN LIIKEVAIHTOVEROLAINSÄÄDÄNNÖN YHDENMUKAISTAMISESTA ANNETUN KUUDENNEN DIREKTIIVIN (77/388/ETY) 21 ARTIKLASTA POIKKEAVAA TOIMENPIDETTÄ (komission esittämä) PERUSTELUT Komission pääsihteeristöön 5 päivänä helmikuuta 1997 lähetetyllä kirjatulla kirjeellä Irlannin hallitus pyysi jäsenvaltioiden liikevaihtoverolainsäädännön yhdenmukaistamisesta — yhteinen arvonlisäverojärjestelmä: yhdenmukainen määräytymisperuste 17 päivänä toukokuuta 1977 annetun kuudennen neuvoston direktiivin 77/388/ETY1 27 artiklan perusteella lupaa soveltaa omaisuuden pitkäaikaiseen vuokraoikeuden luovutukseen, mukaan lukien siitä luopuminen ja sen siirtäminen, kyseisen direktiivin 21 artiklasta poikkeavaa toimenpidettä. Irlanti käyttää direktiivin 5 artiklan 3 kohdan mukaista oikeuttaan pitää tiettyjen kiinteään omaisuuteen liittyvien etuuksien (esimerkiksi kymmenen vuoden tai sitä pitemmän vuokraoikeuden) luovutusta tavaran luovutuksena. Irlanti sai myös 27 artiklan 5 kohdan mukaisen poikkeusluvan katsoa vuokranantajan seuraa, että tällaisen verovelvollisen tehdessä kymmenen vuoden tai sitä pitemmän vuokrasopimuksen rakennustontista luovutuksesta kannetaan arvonlisävero luovutusajankohtana siirretyn etuuden käyvän arvon perusteella. siirtävän kiinteistön oikeudet kokonaan. Tästä luovutuksen yhteydessä Vuokraaja on oikeutettu vähentämään maksetun arvonlisäveron direktiivin 17 artiklan tavanomaisten sääntöjen mukaisesti. suoraan vuokranantajalta, Kun verosta vapautettu verovelvollinen tai oikeushenkilö, joka ei ole verovelvollinen, hankkii vuokratun etuuden sellaisia veronkiertojärjestelyitä, joissa vuokranantajan ja loppukäyttäjän, jolla ei ole oikeutta verovähennykseen, väliin lisätään verovelvollinen yritys (verovelvollinen henkilö, joka harjoittaa verosta vapautettuja toimivat toimintoja tai oikeushenkilö, joka ei ole verovelvollinen). Tällaiset veronkiertojärjestelyt seuraavasti: synny. On kuitenkin ongelmia ilmennyt ei Vuokranantaja tekee verovelvollisen osapuolen kanssa 35 vuoden vuokrasopimuksen. Vuokraaja vähentää kannetun arvonlisäveron liiketoimintaansa kyseisellä kiinteistöllä. Vuoden kuluttua vuokratun etuuden jäännösarvo siirretään henkilölle, jolla ei ole oikeutta vähennykseen. ja harjoittaa verotettavaa Verovelvollisen vuokraajan, joka on luopunut vuokratusta etuudestaan, on laskutettava arvonlisävero vuokratun etuuden luovutuksesta henkilölle, jolla ei ole oikeutta vähennykseen. Irlannin viranomaiset ovat kuitenkin todenneet, että tällaisissa tilanteissa vuokraaja hyvin usein asetetaan selvitystilaan ja arvonlisäveroa ei voida kantaa. Direktiivin 21 artiklan 1 kohdasta poikkeaminen varmistaisi sen, että edellä kuvatuissa tapauksissa vuokratun etuuden saava verosta vapautettu henkilö vastaisi luovutuksesta kannettavasta arvonlisäverosta. Koska kaikki veronkiertojärjestelyt perustuvat siihen, että henkilö, jolla ei ole oikeutta verovähennyksen tekemiseen, saa etuuden kiinteistöön, josta on kokonaisuudessaan vähennetty rakentamisesta kannettu luovuttamiseen tai siirtoon arvonlisävero, on tarpeen ulottaa poikkeus myös vuokratun etuuden verovelvolliselle. Kannetun arvonlisäveron luonteen vuoksi ja koska vuokratun etuuden luovutus tai siirto usein johtuu vuokraajan taloudellisista vaikeuksista, 21 artiklan 1 kohdasta poikkeamisen olisi koskettava myös luovutusta tai siirtoa verovelvolliselta toiselle verovelvolliselle. Komissio tietää, että kuudennen arvonlisäverodirektiivin nykyisissä säännöksissä jätetään jäsenvaltioille lainsäädäntöä sovelletaan kiinteistöalan merkittävää harkintavaltaa sen suhteen, miten kansallista EYVL N:o L 145, 13. 6. 1977, s. 1, sellaisena kuin se on viimeksi muutettuna direktiivillä 96/95/EY, EYVL N. o L 338, 28. 12. 1996, s. 89. SI verotukseen, ja että kyseiset säännökset eivät toimi tyydyttävästi. Tämä ilmenee siitä tosiasiasta, että useat jäsenvaltiot ovat pyytäneet ja saaneet kuudennen arvonlisäverodirektiivin 27 artiklan nojalla luvan ottaa käyttöön erityistoimenpiteitä tietyntyyppisten veropetosten ja veron kiertämisen estämiseksi kyseisellä alalla. Kunnes kiinteän omaisuuden arvonlisäverotus on kokonaan uudistettu yhteisön tasolla, komissio katsoo, että jäsenvaltiolle voidaan antaa lupa tehdä poikkeuksia kiinteistöjä koskeviin arvonlisäverosääntöihinsä varmistaakseen niiden toimivuuden määrätyn ajan, sillä edellytyksellä, että tällaisessa poikkeuksessa noudatetaan kuudennen arvonlisäverodirektiivin 27 artiklan yleisiä edellytyksiä. Komissio mielestä Irlannin suunnittelema toimenpiteellä on todella tarkoitus estää veropetokset ja veron kiertäminen kuudennen arvonlisäverodirektiivin 27 artiklan mukaisessa merkityksessä ja poikkeuksen rajatun soveltamisalan vuoksi erityinen toimenpide on suhteutettu tavoitteeseensa. Komissio katsoo, että Irlannille voidaan antaa lupa soveltaa poikkeusta 31 päivään joulukuuta 1999 asti. Komissio vahvisti 10 päivänä heinäkuuta 1996 työohjelman, joka perustuu vaiheittaiselle etenemiselle kohti uutta yhteistä arvonlisäverojärjestelmää (KOM (96)328 lopull. , 22. 7. 1996). Koska viimeinen ehdotuskokonaisuus on tarkoitus esittää ennen vuoden 1999 puoliväliä, komission mielestä on aiheellista tarkastella yhteisen arvonlisäverojärjestelmän kokonaisvaltaisen lähestymistavan yhteydessä. johdonmukaisuutta uuden toimenpiteiden tarpeellisuutta erityisten ja ?> Ehdotus: NEUVOSTON PÄÄTÖS LUVAN ANTAMISESTA IRLANNILLE SOVELTAA JÄSENVALTIOIDEN LIIKEVAIHTOVEROLAINSÄÄDÄNNÖN YHDENMUKAISTAMISESTA ANNETUN KUUDENNEN DIREKTIIVIN (77/388/ETY) 21 ARTIKLASTA POIKKEAVAA TOIMENPIDETTÄ EUROOPAN YHTEISÖJEN NEUVOSTO, joka ottaa huomioon Euroopan yhteisön perustamissopimuksen, ottaa huomioon liikevaihtoverolainsäädännön yhdenmukaistamisesta — yhteinen arvonlisäverojärjestelmä: yhdenmukainen määräytymisperuste 17 päivänä toukokuuta 1977 annetun kuudennen neuvoston direktiivin 77/388/ETY1, ja erityisesti sen 27 artiklan, ottaa huomioon komission ehdotuksen, sekä katsoo, että direktiivin 77/388/ETY 27 artiklan 1 kohdan edellytysten mukaisesti neuvosto voi yksimielisesti komission ehdotuksesta antaa jäsenvaltioille luvan ottaa käyttöön tästä direktiivistä poikkeavia erityistoimenpiteitä veronkannon yksinkertaistamiseksi tai tietyntyyppisten veropetosten ja veron kiertämisen estämiseksi, Irlanti on pyytänyt lupaa ottaa käyttöön kuudennen arvonlisäverodirektiivin 21 artiklan 1 kohdasta poikkeava toimenpide komissiolle lähettämällään 5 päivänä helmikuuta 1997 päivätyllä kirjatulla kirjeellä, kuudennen arvonlisäverodirektiivin 27 artiklan 3 kohdan mukaisesti Irlannin esittämä pyyntö on annettu tiedoksi muille jäsenvaltioille 4 päivänä maaliskuuta 1997, Irlanti noudattaa arvonlisäveron soveltamisessa kiinteään omaisuuteen erityisjärjestelmää, joka perustuu toisaalta direktiivin 5 artiklan 3 kohdan mukaiseen oikeuteen pitää tiettyjen kiinteään omaisuuteen liittyvien etuuksien (esimerkiksi kymmenen vuoden tai sitä pitemmän vuokraoikeuden) luovutusta tavaran luovutuksena ja toisaalta direktiivin 27 artiklan 5 kohdan nojalla myönnettyyn poikkeukseen katsoa vuokranantajan tällaisen luovutuksen yhteydessä siirtävän kiinteistön oikeudet kokonaisuudessaan, yhteisön säännöksissä jätetään jäsenvaltioille merkittävää harkintavaltaa sen määrittämiseksi, miten ne soveltavat arvonlisäveroa kiinteään omaisuuteen, mutta niiden saattaminen osaksi kansallista lainsäädäntöä on johtanut huomattaviin eroihin tällä alalla sovellettavissa kansallisissa lainsäädännöissä, on luotu veronkiertojärjestelyitä, jotka perustuvat luovutukseen, mukaan lukien vuokratusta etuudesta luopuminen tai vuokraoikeuden siirto, ja johtavat arvonlisäveron kieroon, jossa omaisuuden lopullinen hankkija ei ole oikeutettu vähentämään arvonlisäveroa kokonaisuudessaan, EYVL N:o L 145, 13. 6. 1977, s. 1. sellaisena kuin se on viimeksi muutettuna direktiivillä 96/95/EY, EYVL N:o L 338, 28. 12. 1996, s. 89. H on tarpeen ulottaa poikkeus koskemaan myös vuokratun etuuden luovuttamista tai siirtoa sellaiselle verovelvolliselle, jolla on täysi vähennysoikeus, koska vuokratusta etuudesta luopuminen tai sen siirto johtuu usein vuokraajan taloudellisista vaikeuksista, suunniteltu toimenpide on poikkeus kuudennen arvonlisäverodirektiivin 21 artiklan 1 kohdan a alakohtaan, jonka mukaan verovelvollinen on verollisen liiketoimen suorittava verovelvollinen, poikkeuksessa säädetään, että jos vuokratusta etuudesta luopuminen tai sen siirto on tavaroiden verotettavaa luovuttamista, etuuden saavan henkilön on maksettava vero, jos kyseinen henkilö on verovelvollinen tai oikeushenkilö, joka ei ole verovelvollinen, tällä poikkeuksella varmistetaan Irlannin tällä hetkellä kiinteistöihin soveltaman arvonlisäverojärjestelmän parempi toimivuus, poikkeuksen rajoitetun soveltamisalan vuoksi erityistoimenpide on tavoitteeseensa suhteutettu, komissio on vahvistanut 10 päivänä heinäkuuta 1996 työohjelman, joka perustuu asteittaiselle etenemiselle kohti uutta yhteistä arvonlisäverojärjestelmää (KOM (96)328 lopullinen, 22 päivä heinäkuuta 1996); kiinteistöjen verotus on tärkeä seikka, jota on tarkasteltava kyseisessä ohjelmassa, koska viimeinen ehdotuskokonaisuus on esitettävä ennen vuoden 1999 puoliväliä, lupa annetaan 31 päivään joulukuuta 1999, jotta voidaan arvioida poikkeuksen johdonmukaisuutta uuden yhteisen arvonlisäverojärjestelmän kokonaisvaltaisen lähestymistavan kanssa, ja poikkeuksella ei ole kielteistä vaikutusta arvonlisäverosta saataviin Euroopan yhteisön omiin varoihin, <$" ON TEHNYT TAMAN PAATOKSEN: / artikla Poiketen siitä, mitä direktiivin 77/388/ETY 21 artiklan 1 kohdan a alakohdassa säädetään, Irlannille annetaan lupa nimetä henkilö, jolle luovutus tehdään, veronmaksuvelvolliseksi, jos seuraavat edellytykset täyttyvät: vuokratun etuuden luovutus tai sen siirto katsotaan vuokraajan tekemäksi tavaroiden luovutukseksi, vuokratun etuuden saava henkilö on verovelvollinen tai oikeushenkilö, joka ei ole verovelvollinen. Tämä lupa on voimassa 31 päivään joulukuuta 1999. ? artikla Tämä päätös on osoitettu Irlannille. Tehty Brysselissä Neuvoston puolesta Puheenjohtaja e ISSN 1024-4492 KOM(97) 120 lopullinen. TTLöJjnL JVJ. - t vJ JHL A FI 06 09 Luettelonumero : CB-CO-97-110-FI-C ISBN 92-78-17205-7 Euroopan yhteisöjen virallisten julkaisujen toimisto L-2985 Luxemburg ^


title: SKRIFTLIG FORESPØRGSEL nr. 1078/97 af Nikitas KAKLAMANIS til Kommissionen. Atomkraftværk i Akkuyu i Tyrkiet

eurovoc_concepts:
Canada
Türkiye
environmental protection
international trade
invitation to tender
nuclear power station
nuclear reactor
nuclear technology
nuclear weapon