ANNEX
I. FREE MOVEMENT OF GOODS
A. MOTOR VEHICLES
Directive 2003/37/EC of the European Parliament and of the Council of 26 May 2003 on type-approval of agricultural or forestry tractors, their trailers and interchangeable towed machinery, together with their systems, components and separate technical units and repealing Directive 74/150/EEC.
(a) | In Annex II, Chapter C, Appendix 1, point 1, the following are inserted in the first subparagraph: ‘“8 for the Czech Republic”, “29 for Estonia”, “CY for Cyprus”, “32 for Latvia”, “36 for Lithuania”, “7 for Hungary”, “MT for Malta”, “20 for Poland”, “26 for Slovenia”, “27 for Slovakia”.’ |
(b) | In Annex III, Part I, ‘A – Complete/completed tractors’, point 16 is replaced by the following: ‘16. \text{Fiscal horsepower(s) or class(es)} \\ \begin{tabular}{lll} \text{--- Italy: } \dots & \text{--- Germany: } \dots & \text{--- Greece: } \dots \\ \text{--- Belgium: } \dots & \text{--- Netherlands: } \dots & \text{--- Portugal: } \dots \\ \text{--- Denmark: } \dots & \text{--- Ireland: } \dots & \text{--- Sweden: } \dots \\ \text{--- United Kingdom: } \dots & \text{--- Finland: } \dots & \text{--- Cyprus: } \dots \\ \text{--- Austria: } \dots & \text{--- Estonia: } \dots & \text{--- Hungary: } \dots \\ \text{--- Czech Republic: } \dots & \text{--- Lithuania: } \dots & \text{--- Slovenia: } \dots \\ \text{--- Latvia: } \dots & \text{--- Poland: } \dots & \text{--- Slovakia: } \dots \\ \text{--- Malta: } \dots & \text{--- Spain: } \dots & \\ \text{--- France: } \dots & \text{--- Luxembourg: } \dots & \end{tabular} 16. Fiscal horsepower(s) or class(es) Italy: Germany: Greece: Belgium: Netherlands: Portugal: Denmark: Ireland: Sweden: United Kingdom: Finland: Cyprus: Austria: Estonia: Hungary: Czech Republic: Lithuania: Slovenia: Latvia: Poland: Slovakia: Malta: Spain: France: Luxembourg:’ |
(c) | In Annex III, Part I, ‘B – Agricultural or forestry trailers – complete/completed’, point 16 is replaced by the following: ‘\begin{enumerate}[] \item[] 16. \text{Fiscal horsepower(s) or class(es) (if applicable)} \\ \begin{tabular}{lll} — \text{Italy:} \dotfill & — \text{Germany:} \dotfill & — \text{Greece:} \dotfill \\ — \text{Belgium:} \dotfill & — \text{Netherlands:} \dotfill & — \text{Portugal:} \dotfill \\ — \text{Denmark:} \dotfill & — \text{Ireland:} \dotfill & — \text{Sweden:} \dotfill \\ — \text{United Kingdom:} \dotfill & — \text{Finland:} \dotfill & — \text{Cyprus:} \dotfill \\ — \text{Austria:} \dotfill & — \text{Estonia:} \dotfill & — \text{Hungary:} \dotfill \\ — \text{Czech Republic:} \dotfill & — \text{Lithuania:} \dotfill & — \text{Slovenia:} \dotfill \\ — \text{Latvia:} \dotfill & — \text{Poland:} \dotfill & — \text{Slovakia:} \dotfill \\ — \text{Malta:} \dotfill & — \text{Spain:} \dotfill & \\ — \text{France:} \dotfill & — \text{Luxembourg:} \dotfill & \end{tabular} \end{enumerate} 16. Fiscal horsepower(s) or class(es) (if applicable) Italy: Germany: Greece: Belgium: Netherlands: Portugal: Denmark: Ireland: Sweden: United Kingdom: Finland: Cyprus: Austria: Estonia: Hungary: Czech Republic: Lithuania: Slovenia: Latvia: Poland: Slovakia: Malta: Spain: France: Luxembourg:’ |
(d) | In Annex III, Part I, ‘C – Interchangeable towed machinery – complete/completed’, point 16 is replaced by the following: ‘\begin{enumerate}[] \item[] 16. \text{Fiscal horsepower(s) or class(es) (if applicable)} \\ \begin{tabular}{lll} — \text{Italy:} \dotfill & — \text{Germany:} \dotfill & — \text{Greece:} \dotfill \\ — \text{Belgium:} \dotfill & — \text{Netherlands:} \dotfill & — \text{Portugal:} \dotfill \\ — \text{Denmark:} \dotfill & — \text{Ireland:} \dotfill & — \text{Sweden:} \dotfill \\ — \text{United Kingdom:} \dotfill & — \text{Finland:} \dotfill & — \text{Cyprus:} \dotfill \\ — \text{Austria:} \dotfill & — \text{Estonia:} \dotfill & — \text{Hungary:} \dotfill \\ — \text{Czech Republic:} \dotfill & — \text{Lithuania:} \dotfill & — \text{Slovenia:} \dotfill \\ — \text{Latvia:} \dotfill & — \text{Poland:} \dotfill & — \text{Slovakia:} \dotfill \\ — \text{Malta:} \dotfill & — \text{Spain:} \dotfill & \\ — \text{France:} \dotfill & — \text{Luxembourg:} \dotfill & \end{tabular} \end{enumerate} 16. Fiscal horsepower(s) or class(es) (if applicable) Italy: Germany: Greece: Belgium: Netherlands: Portugal: Denmark: Ireland: Sweden: United Kingdom: Finland: Cyprus: Austria: Estonia: Hungary: Czech Republic: Lithuania: Slovenia: Latvia: Poland: Slovakia: Malta: Spain: France: Luxembourg:’ |
(e) | In Annex III, Part II, ‘A – Agricultural or forestry trailers – incomplete’, point 16 is replaced by the following: ‘\begin{enumerate}[] \item[] 16. \text{Fiscal horsepower(s) or class(es) (if applicable)} \\ \begin{tabular}{lll} — \text{Italy:} \dotfill & — \text{Germany:} \dotfill & — \text{Greece:} \dotfill \\ — \text{Belgium:} \dotfill & — \text{Netherlands:} \dotfill & — \text{Portugal:} \dotfill \\ — \text{Denmark:} \dotfill & — \text{Ireland:} \dotfill & — \text{Sweden:} \dotfill \\ — \text{United Kingdom:} \dotfill & — \text{Finland:} \dotfill & — \text{Cyprus:} \dotfill \\ — \text{Austria:} \dotfill & — \text{Estonia:} \dotfill & — \text{Hungary:} \dotfill \\ — \text{Czech Republic:} \dotfill & — \text{Lithuania:} \dotfill & — \text{Slovenia:} \dotfill \\ — \text{Latvia:} \dotfill & — \text{Poland:} \dotfill & — \text{Slovakia:} \dotfill \\ — \text{Malta:} \dotfill & — \text{Spain:} \dotfill & \\ — \text{France:} \dotfill & — \text{Luxembourg:} \dotfill & \end{tabular} \end{enumerate} 16. Fiscal horsepower(s) or class(es) (if applicable) Italy: Germany: Greece: Belgium: Netherlands: Portugal: Denmark: Ireland: Sweden: United Kingdom: Finland: Cyprus: Austria: Estonia: Hungary: Czech Republic: Lithuania: Slovenia: Latvia: Poland: Slovakia: Malta: Spain: France: Luxembourg:’ |
(f) | In Annex III, Part II, ‘B – Interchangeable towed machinery – incomplete’, point 16 is replaced by the following: ‘\begin{enumerate}[] \item[] 16. \text{Fiscal horsepower(s) or class(es) (if applicable)} \\ \begin{tabular}{lll} — \text{Italy:} \dotfill & — \text{Germany:} \dotfill & — \text{Greece:} \dotfill \\ — \text{Belgium:} \dotfill & — \text{Netherlands:} \dotfill & — \text{Portugal:} \dotfill \\ — \text{Denmark:} \dotfill & — \text{Ireland:} \dotfill & — \text{Sweden:} \dotfill \\ — \text{United Kingdom:} \dotfill & — \text{Finland:} \dotfill & — \text{Cyprus:} \dotfill \\ — \text{Austria:} \dotfill & — \text{Estonia:} \dotfill & — \text{Hungary:} \dotfill \\ — \text{Czech Republic:} \dotfill & — \text{Lithuania:} \dotfill & — \text{Slovenia:} \dotfill \\ — \text{Latvia:} \dotfill & — \text{Poland:} \dotfill & — \text{Slovakia:} \dotfill \\ — \text{Malta:} \dotfill & — \text{Spain:} \dotfill & \\ — \text{France:} \dotfill & — \text{Luxembourg:} \dotfill & \end{tabular} \end{enumerate} 16. Fiscal horsepower(s) or class(es) (if applicable) Italy: Germany: Greece: Belgium: Netherlands: Portugal: Denmark: Ireland: Sweden: United Kingdom: Finland: Cyprus: Austria: Estonia: Hungary: Czech Republic: Lithuania: Slovenia: Latvia: Poland: Slovakia: Malta: Spain: France: Luxembourg:’ |
B. CHEMICALS
Directive 1999/45/EC of the European Parliament and of the Council of 31 May 1999 concerning the approximation of the laws, regulations and administrative provisions of the Member States relating to the classification, packaging and labelling of dangerous preparations.
In Annex VI, Part A, point 5, the list of countries is replaced by the following:
‘Belgium: |
Czech Republic: |
Denmark: |
Germany: |
Estonia: |
Greece: |
Spain: |
France: |
Ireland: |
Italy: |
Cyprus: |
Latvia: |
Lithuania: |
Luxembourg: |
Hungary: |
Malta: |
Netherlands: |
Austria: |
Poland: |
Portugal: |
Slovenia: |
Slovakia: |
Finland: |
Sweden: |
United Kingdom:’. |
II. FREEDOM TO PROVIDE SERVICES
Directive 2002/83/EC of the European Parliament and of the Council of 5 November 2002 concerning life assurance.
(a) | In Article 6(1)(a), the following is inserted between the entries for Belgium and Denmark: and, between the entries for Germany and Greece: and, between the entries for Italy and Luxembourg: and, between the entries for Luxembourg and the Netherlands: and, between the entries for Austria and Portugal: and, between the entries for Portugal and Finland: in the case of the Czech Republic: “akciová společnost”, “družstvo”,’ in the case of the Republic of Estonia: “aktsiaselts”,’ in the case of the Republic of Cyprus: “Εταιρεία περιορισμένης ευθύνης με μετοχές ή εταιρεία περιορισμένης ευθύνης με εγγύηση”, in the case of the Republic of the Latvia: “apdrošināšanas akciju sabiedrība”, “savstarpējās apdrošināšanas kooperatīvā biedrība”, in the case of the Republic of Lithuania: “akcinės bendrovės”, “uždarosios akcinės bendrovės”,’ in the case of the Republic of Hungary: “biztosító részvénytársaság”, “biztosító szövetkezet”, “biztosító egyesület”, “külföldi székhelyű biztosító magyarországi fióktelepe”, in the case of the Republic of Malta: “kumpanija pubblika”, “kumpanija privata”, “fergħa”, “Korp ta' l- Assikurazzjoni Rikonnoxxut”,’ in the case of the Republic of Poland: “spółka akcyjna”, “towarzystwo ubezpieczeń wzajemnych”,’ in the case of the Republic of Slovenia: “delniška družba”, “družba za vzajemno zavarovanje”, in the case of the Slovak Republic: “akciová spoločnost”.’. |
(b) | In Article 18(3) the third indent is replaced by the following: 1 January 1995 for undertakings authorised in Austria, Finland and Sweden,’. |
(c) | In Article 18(3), the following is inserted after the third indent: 1 May 2004 for undertakings authorised in the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia, and’. |
III. AGRICULTURE
PHYTOSANITARY LEGISLATION
Council Directive 91/414/EEC of 15 July 1991 concerning the placing of plant protection products on the market.
(a) | Point 1.1 in Annex IV is replaced by the following: ‘1.1. Special risks related to humans (RSh) RSh 1 RSh 2 RSh 3
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(b) | Point 1 in Annex V is replaced by the following: ‘1. General provisions All plant-protection products should be labelled with the following phrase, which should be supplemented by the text in parentheses, as appropriate: SP 1
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(c) | Point 2.1 in Annex V is replaced by the following: ‘2.1. Safety precautions for operators (SPo) General provisions 1. Member States may identify suitable personal protective equipment for operators and prescribe specific elements of this equipment (e.g. coveralls, apron, gloves, sturdy shoes, rubber boots, face protection, face shield, tightly fitting glasses, hat, hood or respirator of a specified type). Such supplementary safety precautions are without prejudice to the standard phrases applicable according to Directive 1999/45/EC. 2. Member States may further identify the specific tasks which require particular protective equipment, such as mixing, loading or handling the undiluted product, applying or spraying the diluted product, handling recently treated materials like plants or soil or entering recently treated areas. 3. Member States may add specifications of engineering controls, such as: — a closed transfer system must be used when transferring the pesticide from the product container to the spray tank, — the operator must work within a closed cabin (with an air conditioning/air filtration system) during spraying, — engineering controls may replace personal protective equipment if they provide an equal or higher standard of protection. Specific provisions SPo 1 SPo 2 SPo 3 SPo 4 SPo 5
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(d) | Point 2.2 in Annex V is replaced by the following: ‘2.2. Safety precautions related to the environment (SPe) SPe 1 SPe 2 SPe 3 SPe 4 SPe 5 SPe 6 SPe 7 SPe 8
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(e) | Point 2.3 in Annex V is replaced by the following: ‘2.3. Safety precautions related to good agricultural practice SPa 1
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(f) | Point 2.4 in Annex V is replaced by the following: ‘2.4. Specific safety precautions for rodenticides (SPr) SPr 1 SPr 2 SPr 3
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IV. TRANSPORT POLICY
ROAD TRANSPORT
1. | Council Directive 96/26/EC of 29 April 1996 on admission to the occupation of road haulage operator and road passenger transport operator and mutual recognition of diplomas, certificates and other evidence of formal qualifictions intended to facilitate for these operators the right to freedom of establishment in national and international transport operations. In Annex Ia, footnote 1 is replaced by the following: ‘(1) Distinctive symbol of the State: (B) Belgium, (CZ) Czech Republic, (DK) Denmark, (D) Germany, (EST) Estonia, (GR) Greece, (E) Spain, (F) France, (IRL) Ireland, (I) Italy, (CY) Cyprus, (LV) Latvia, (LT) Lithuania, (L) Luxembourg, (H) Hungary, (M) Malta, (NL) Netherlands, (A) Austria, (PL) Poland, (P) Portugal, (SLO) Slovenia, (SK) Slovakia, (FIN) Finland, (S) Sweden, (UK) United Kingdom.’. |
2. | Directive 2003/59/EC of the European Parliament and of the Council of 15 July 2003 on the initial qualification and periodic training of drivers of certain road vehicles for the carriage of goods or passengers, amending Council Regulation (EEC) No 3820/85 and Council Directive 91/439/EEC and repealing Council Directive 76/914/EEC. In Annex II, point 2, below the words ‘side 1 contains’, point (c) is replaced by the following: ‘the distinguishing sign of the Member State issuing the card, printed in negative in a blue rectangle and encircled by 12 yellow stars; the distinguishing signs are as follows:
In Annex II, point 2, below the words ‘side 1 contains’, point (e) is replaced by the following: ‘the title “European Communities model” in the language or languages of the Member State issuing the card and the heading “driver qualification card” in the other official languages of the Community, printed in blue so as to form the background to the card: tarjeta de cualificación del conductor Osvědčení profesní způsobilosti řidiče chaufføruddannelsesbevis Fahrerqualifizierungsnachweis juhi ametipädevuse kaart δελτίο επιμόρφωσης οδηγού driver qualification card carte de qualification de conducteur cárta cáilíochta tiomána carta di qualificazione del conducente vadītāja kvalifikācijas apliecība vairuotojo kvalifikacinė kortelė gépjárművezetői képesítési igazolvány karta ta' kwalifikazzjoni tas-sewwieq kwalificatiekaart bestuurder karta kwalifikacji kierowcy carta de qualificação do motorista preukaz o kvalifikácii vodiča kartica o usposobljenosti voznika kuljettajan ammattipätevyyskortti yrkeskompetensbevis för förare’. In Annex II, point 2, below the words ‘side 2 contains’, the second sentence of point (b) is replaced by the following: ‘If a Member State wishes to word these entries in a national language other than one of the following languages: Spanish, Czech, Danish, German, Estonian, Greek, English, French, Italian, Latvian, Lithuanian, Hungarian, Maltese, Dutch, Polish, Portuguese, Slovak, Slovenian, Finnish and Swedish, it shall draw up a bilingual version of the card using one of the abovementioned languages, without prejudice to the other provisions of this Annex.’ |
V. TAXATION
1. | Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment. Article 24 bis is replaced by the following: ‘Article 24a In implementing Article 24(2) to (6), the following Member States may grant an exemption from value added tax to taxable persons whose annual turnover is less than the equivalent in national currency at the conversion rate on the date of their accession: in the Czech Republic: EUR 35 000; in Estonia: EUR 16 000; in Cyprus: EUR 15 600; in Latvia: EUR 17 200; in Lithuania: EUR 29 000; in Hungary: EUR 35 000; in Malta: EUR 37 000 when the economic activity consists principally in the supply of goods, EUR 24 300 when the economic activity consists principally in the supply of services with a low value added (high inputs), and EUR 14 600 in other cases, namely service providers with a high value added (low inputs); in Poland: EUR 10 000; in Slovenia: EUR 25 000; in Slovakia: EUR 35 000.’ Article 28m is replaced by the following: ‘Article 28m Rate of conversion To determine the equivalents in their national currencies of amounts expressed in ecus in this Title Member States shall use the rate of exchange applicable on 16 December 1991.* However, the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia shall use the rate of exchange applicable on the date of their accession.’. Article 17(3)(b), in the version set out in Article 28f(1) (1), is replaced by the following: transactions which are exempt pursuant to Article 14(1)(g) and (i), 15, 16(1) (B), (C), (D) or (E) or (2) or 28c (A) and (C).’. |
2. | Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments. In the Annex, the following is inserted between the entries for Italy and Portugal: and, after the entries for Portugal: ‘Slovakia mestá a obce (municipalities) Železnice Slovenskej republiky (Slovak Railway Company) Štátny fond cestného hospodárstva (State Road Management Fund) Slovenské elektrárne (Slovak Power Plants) Vodohospodárska výstavba (Water Economy Building Company)’.
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3. | Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States. The following is added to Article 3(a)(iii): Daň z příjmů právnických osob in the Czech Republic, Tulumaks in Estonia, φόρος εισοδήματος in Cyprus, Uzņēmumu ienākuma nodoklis in Latvia, Pelno mokestis in Lithuania, Társasági adó in Hungary, Taxxa fuq l-income in Malta, Podatek dochodowy od osób prawnych in Poland, Davek od dobička pravnih oseb in Slovenia, Daň z príjmov právnických osôb in Slovakia’. The following is added to the Annex: companies under Czech law known as: “akciová společnost”, “společnost s ručením omezeným”, “veřejná obchodní společnost”, “komanditní společnost”, “družstvo”; companies under Estonian law known as: “täisühing”, “usaldusühing”, “osaühing”, “aktsiaselts”, “tulundusühistu”; companies under Cypriot law known as: companies in accordance with the Company's Law, Public Corporate Bodies as well as any other Body which is considered as a company in accordance with the Income tax Laws; companies under Latvian law known as: “akciju sabiedrība”, “sabiedrība ar ierobežotu atbildību”; companies incorporated under the law of Lithuania; companies under Hungarian law known as: “közkereseti társaság”, “betéti társaság”, “közös vállalat”, “korlátolt felelősségű társaság”, “részvénytársaság”, “egyesülés”, “közhasznú társaság”, “szövetkezet”; companies under Maltese law known as: “Kumpaniji ta' Responsabilita' Limitata”, “Soċjetajiet in akkomandita li l-kapital tagħhom maqsum f'azzjonijiet”; companies under Polish law known as: “spółka akcyjna”, “spółka z ograniczoną odpowiedzialnością”; companies under Slovenian law known as: “delniška družba”, “komanditna delniška družba”, “komanditna družba”, “družba z omejeno odgovornostjo”, “družba z neomejeno odgovornostjo”; companies under Slovak law known as: “akciová spoločnos”, “spoločnosť s ručením obmedzeným”, “komanditná spoločnos”, “verejná obchodná spoločnos”, “družstvo”.’ |
(1) The Sixth VAT Directive contains two versions of Article 17(3)(b). Article 28f(1) of that Directive contains the provision which is currently applicable. This particular situation was not properly accounted for in Protocol No. 3 to the Act of Accession which in error amended the version of Article 17(3)(b) which is not currently applicable. The version currently applicable has therefore also to be amended.