(1)

Council Directive 2006/112/EC (3) specifies that value added tax (VAT) shall be payable by any taxable person carrying out transactions involving the taxable supply of goods and services. In the case of cross-border transactions, and for certain domestic high-risk sectors such as construction or waste, it is foreseen, however, to shift the obligation to pay VAT onto the person to whom the supply is made.

(2)

Given the seriousness of VAT fraud, Member States should be allowed to apply, on a temporary basis, a mechanism whereby the obligation to pay VAT shifts onto the person to whom allowances to emit greenhouse gases, as defined in Article 3 of Directive 2003/87/EC (4), and other units that may be used for compliance with the same Directive, are transferred.

(3)

The introduction of such a mechanism targeting these services, which according to recent experience are particularly susceptible to fraud, as opposed to its general application, should not adversely affect the fundamental principles of the VAT system, such as fractionated payments.

(4)

Member States should produce an evaluation report on the application of the mechanism so as to enable an assessment of its efficiency.

(5)

In order to assess the effect of the application of the mechanism on fraudulent activities in a transparent manner, evaluation reports by Member States should be based on pre-defined criteria established by Member States. Any such evaluation should clearly assess the level of fraud before and after the application of the mechanism and any consequent shifts in trends of fraudulent activities, including supplies of other services. The report should also evaluate compliance costs for taxable persons.

(6)

Each Member State that has detected a shift in trends of fraudulent activities in its territory in relation to the services under this Directive should produce a report in that respect.

(7)

In order to provide all Member States with the option of applying such a mechanism, a specific amendment to Directive 2006/112/EC is necessary.

(8)

Since the objective of this Directive, namely to address VAT fraud through a temporary measure which derogates from existing Union rules, cannot be sufficiently achieved by the Member States and can therefore be better achieved at Union level, the Union may adopt measures in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve that objective.

(9)

Directive 2006/112/EC should therefore be amended accordingly,

(1)

Commission Regulation (EC) No 1501/95 of 29 June 1995 laying down certain detailed rules for the application of Council Regulation (EEC) No 1766/92 on the granting of export refunds on cereals and the measures to be taken in the event of disturbance on the market for cereals (2) has been substantially amended several times (3). In the interests of clarity and rationality the said Regulation should be codified.

(2)

The export refunds, corrective amounts and export taxes on certain products covered by the common organisation of agricultural markets must be fixed, as a special measure in the event of a disturbance on the market, in accordance with certain criteria enabling the difference between the quotations and prices for such products in the Union and those on the world market to be covered.

(3)

Given the disparity in the prices at which cereals are offered by the different exporting countries on the world market, account should be taken in particular of the different internal forwarding costs and the refund should be fixed bearing in mind the difference between the representative prices in the Union and the most favourable quotations and prices applying on the world market.

(4)

In order to make it possible to export flour, groats, meal and malt, the factors to be taken into account when fixing the refund are, on the one hand, the prices of the basic cereals, the quantities needed to manufacture the products concerned and the value of the by-products and, on the other hand, the opportunities and conditions for the sale of the products on the world market.

(5)

It is a requirement of the system of corrective amounts provided for in Article 164(4) of Regulation (EC) No 1234/2007 that they be capable of differentiation according to the destination of the products to be exported.

(6)

With a view to the efficient administration of Union funds and to take account of the export possibilities for those products, provision should be made for the export refunds and taxes on the products listed in points (a), (b) and (c) of Part I of Annex I to Regulation (EC) No 1234/2007 to be fixed by invitation to tender covering a given quantity.

(7)

In order to ensure equal treatment for all interested parties within the Union, invitations to tender must be organised in accordance with uniform principles. To that end, decisions opening invitations to tender should be published together with a notice of invitation to tender in the Official Journal of the European Union.

(8)

Tenders must contain the data needed to assess them and must be accompanied by certain formal undertakings.

(9)

A maximum export refund or minimum export tax should be fixed. That procedure ensures that all the quantities concerned are allocated.

(10)

Situations may arise on the market in which the economic aspects of the exports contemplated result in no further action being taken in respect of tenders received rather than in the fixing of an export refund or tax.

(11)

A tendering security should ensure that the quantities exported are so exported pursuant to the licence issued under the invitation to tender. That obligation can be met only if tenders submitted are maintained. The security must accordingly be forfeited where tenders are withdrawn.

(12)

Detailed rules must be laid down to ensure that tenderers are notified of the outcome of the invitation to tender and that the necessary licences are issued for the export of the quantities allocated.

(13)

For the purposes of fixing export refunds on the products listed in points (a), (b) and (c) of Part I of Annex I to Regulation (EC) No 1234/2007 and in order to avoid the need to introduce checks to detect the slightest variations in quantities of the basic materials and without any noticeable effect on the quality of the product, a standard method of assessment should be adopted. The analysis of the ash content of products manufactured has proved the most effective technical means of assessing the quantity of basic cereals used. The analysis should be carried out following the same procedure throughout the Union.

(14)

Granting export refunds on cereals imported from third countries and re-exported to third countries does not appear justified. Refunds should accordingly be granted on Union products only.

(15)

Commission Regulation (EC) No 612/2009 of 7 July 2009 laying down common detailed rules for the application of the system of export refunds on agricultural products (4), requires that, where refunds vary according to destination, payment of the refund be made conditional in particular on presentation of proof that the product has been imported in its unaltered state into the third country or into one of the third countries for which the refund applies. As regards cereals, the only refund lower than that applicable to exports to third countries as a whole is that on exports to Switzerland and Liechtenstein. In order to avoid obstructing most exports from the Union by requiring proof of arrival at destination, other means must be found to ensure that products on which a refund applying to all third countries has been paid are not exported to the abovementioned countries. To that end, the need to present proof of arrival should be waived in all cases where export is effected by sea. Certificates drawn up by the competent authorities of the Member States stating that the products have left the customs territory of the Union on board a vessel suitable for sea transport are considered to provide a sufficient guarantee.

(16)

In accordance with Article 162 of Regulation (EC) No 1234/2007 products listed in that article to be exported with or without further processing may be eligible to export refunds if they comply with specific conditions laid down in Article 167 of that Regulation. Moreover, Article 167(7) of Regulation (EC) No 1234/2007 gives the possibility to the Commission to establish further conditions for the granting of export refunds for one or more products. Those conditions were laid down in the Council Regulations on the common organisation of the market in the sectors listed in Article 162(1) of Regulation (EC) No 1234/2007. Since those Regulations were repealed, horizontal provisions should be established.

(17)

Horizontal provisions already exist in Regulation (EC) No 612/2009. It is therefore appropriate to adapt that Regulation in order to establish the conditions referred to in Article 167(7) of Regulation (EC) No 1234/2007 and to delete those conditions in this Regulation.

(18)

Article 187 of Regulation (EC) No 1234/2007 provides that the necessary measures may be taken when the quotations or prices on the world market for one or more of the products referred to in Part I of Annex I to that Regulation reach a level that disrupts or threatens to disrupt the availability of supply on the Union market and when that situation is likely to continue or to deteriorate. To that end, sufficient supplies of cereals must be ensured. For that purpose, export taxes may be levied and the issuing of export licences totally or partly suspended.

(19)

Because of the non-commercial nature of the Union and national food aid measures provided for under international agreements or other supplementary programmes, as well as other Union free supply measures, exports made for this purpose are excluded from the field of application of the export tax applicable to commercial exports in cases of disturbance on the cereals market.

(20)

Since the situation envisaged in Article 187 of Regulation (EC) No 1234/2007 may arise at relatively short notice, the Commission must be able to suspend the issue of export licences at any time.

(21)

The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for the Common Organisation of Agricultural Markets,

(a)

the prices charged on the representative Union markets and their trends, and the quotations recorded on the markets of third countries;

(b)

the marketing costs and the most favourable costs of transport from the representative Union markets to the port or other place of export, and the costs of forwarding on the world market;

(c)

in the case of processed products, the quantity of cereals required for the manufacture thereof;

(d)

the prospects for and conditions governing the sale of the relevant products on the world market;

(e)

concern to avoid disturbance on the Union market;

(f)

the economic aspect of the exports contemplated;

(g)

the quantitative and budgetary limits arising from agreements concluded in accordance with Article 218 of the Treaty.

(a)

where tenders are not accepted;

(b)

when the successful tenderer has provided proof that the security provided for in Article 12 of Commission Regulation (EC) No 1342/2003 (5) has been submitted.

(a)

an export tax may be applied. A corrective amount may be fixed. Such taxes and corrective amounts may vary according to destination;

(b)

the issuing of export licences may be totally or partly suspended;

(c)

the export licence applications pending may be rejected in whole or in part.

(1)

The representative prices and additional duties applicable to imports of white sugar, raw sugar and certain syrups for the 2009/10 marketing year are fixed by Commission Regulation (EC) No 877/2009 (3). These prices and duties have been last amended by Commission Regulation (EU) No 224/2010 (4).

(2)

The data currently available to the Commission indicate that those amounts should be amended in accordance with the rules and procedures laid down in Regulation (EC) No 951/2006,

(1)

Council Directive 91/226/EEC of 27 March 1991 on the approximation of the laws of the Member States relating to the spray-suppression systems of certain categories of motor vehicles and their trailers (2) is one of the separate directives in the context of the EC type-approval procedure established under Directive 2007/46/EC. The provisions of Directive 2007/46/EC relating to systems, components and separate technical units for vehicles therefore apply to Directive 91/226/EEC.

(2)

In view of the mandatory application of the EC type-approval procedure to all vehicle categories covered by Directive 2007/46/EC, it is necessary to provide harmonised requirements with regard to spray suppression for all vehicle categories covered by Directive 91/226/EEC. Furthermore, it is necessary to clarify that those requirements are not mandatory for off-road vehicles. Finally, in view of the experience gained, it is necessary to adapt Directive 91/226/EEC and, consequently, Annex IV to Directive 2007/46/EC to technical progress.

(3)

Directives 91/226/EEC and 2007/46/EC should therefore be amended accordingly.

(4)

The measures provided for in this Directive are in accordance with the opinion of the Technical Committee — Motor Vehicles,

1.

the list of Annexes and Annexes I, II and III are amended in accordance with Annex I to this Directive;

2.

the unnumbered Annex entitled ‘Figures’ is replaced by the text set out in Annex II to this Directive.

(1)

The i2010 policy, as the strategic framework for a European Information Society (2), promotes an open and competitive digital economy in the European Union and emphasises information and communication technologies as a driver of inclusion and quality of life. The development of additional means of communicating could be beneficial for work productivity and for growth in the mobile telephony market.

(2)

Maritime connectivity applications are used on board freight and passenger ships sailing within territorial seas and international waters in the European Union and are often pan-European or inter-State in nature. Systems providing mobile communication services on board vessels (‘MCV services’) aim to complement existing mobile connectivity when operating in those areas of the territorial seas of the European Union Member States, as defined in the United Nations Convention on the Law of the Sea, that are not covered by land-based mobile networks, which are subject to Commission Decision 2009/766/EC of 16 October 2009 on the harmonisation of the 900 MHz and 1 800 MHz frequency bands for terrestrial systems capable of providing pan-European electronic communications service in the Community (3). A coordinated approach to the regulation of such MCV services should support the objectives of the single market and potentially improve the availability of GSM services within the European Union.

(3)

Harmonisation of the rules on the use of radio spectrum across the European Union should facilitate the deployment and uptake of MCV services within the European Union, the main aims being to avoid harmful interference towards land-based mobile networks and to prevent connection to systems providing MCV services when connection to land-based mobile networks is possible.

(4)

Pursuant to Article 4(2) of Decision No 676/2002/EC, the European Commission has given a mandate (4) to the European Conference of Postal and Telecommunications Administrations (hereinafter CEPT) to identify the technical and operational conditions required to ensure the avoidance of harmful interference from GSM systems used on board vessels in the 900 MHz and 1 800 MHz frequency bands in the territorial seas of Member States with the operation of existing land-based mobile networks, also in areas of these territorial seas where services are provided by these networks, and to ensure that land-based mobile terminals are not connected to such a system when it is in use within the territorial seas and that any mobile terminals are not prevented from connecting to land-based networks. This Decision is based on the technical studies undertaken by CEPT under the European Commission mandate, as presented in CEPT Report 28 (5).

(5)

The system providing MCV services considered in the CEPT Report consists of one or more pico-cell base stations (vessel-BS) on board a vessel, providing access to a GSM core network via a backhaul link, for example via satellite, which uses different parts of spectrum than the 900 MHz and 1 800 MHz frequency bands. The vessel-BS of such a system serve roaming GSM mobile terminals carried by ship passengers or crew by providing connectivity in the GSM-900 and/or GSM-1 800 frequency band when the vessel is in international waters or in areas of territorial seas where there is no or insufficient land-based mobile network coverage.

(6)

The CEPT Report concludes that systems providing MCV services are not to be used closer than two nautical miles (NM) from the baseline of a coastal state. It lists a number of technical and operational conditions for the usage of such systems within territorial seas between 2 and 12 NM from the baseline.

(7)

Equipment for MCV services covered by this Decision falls within the scope of Directive 1999/5/EC of the European Parliament and of the Council of 9 March 1999 on radio equipment and telecommunications terminal equipment and the mutual recognition of their conformity (6). Compliance with the pertinent Harmonised Standards for GSM-900 and/or GSM-1 800 referred to in that Directive entails the presumption of conformity with its requirements, hence allowing the placing of such equipment on the market.

(8)

While there are European Telecommunications Standards Institute harmonised standards setting technical requirements to allow GSM equipment conforming to these requirements to be placed on the market, and while such GSM equipment may be used by systems providing MCV services, it is nevertheless necessary to set the specific operational values to be met by systems providing MCV services operating in territorial seas to avoid harmful interference with land-based networks.

(9)

Therefore, the Annex to this Decision contains all the technical and operational requirements listed in the CEPT report. These requirements which are within the ranges of the adaptable parameters of the GSM standards are expected to ensure coexistence between systems providing MCV services and land-based GSM/UMTS networks in the 900 and 1 800 MHz bands, as well as short-range aeronautical radio navigation systems (RSBN systems) operating in the 862-960 MHz band. These requirements include mitigation techniques based on specific operational GSM system parameters, but other means or other mitigation techniques may be used if they provide an equivalent level of protection.

(10)

This Decision cannot be considered to impose obligations on Member States that do not have territorial seas. This is without prejudice to the authorisation of MCV services, which is outside the scope of this Decision, but which may require action by Member States in conformity with EU law in regard to vessels of their nationality.

(11)

Member States should strive to make available, as early as possible, the entire 900 MHz and 1 800 MHz frequency bands for systems providing MCV services on a non-interference and non-protected basis in their territorial seas in order, for example, to avoid discrimination between rights holders in these bands. However, if national circumstances prevent the entire bands from being made available, Member States may make available a smaller amount of spectrum, but should at least make available 2 MHz of spectrum in the uplink direction and 2 MHz of spectrum in the downlink direction, as such an amount of spectrum is considered the minimum required for the operation of MCV services.

(12)

To ensure that the conditions specified in this Decision continue to be relevant and given the rapid changes in the radio spectrum environment, national administrations should monitor, where possible, the use of the radio spectrum by equipment for MCV services, so as to subject this Decision to active review. Such a review should take into account technological development and verify that the initial assumptions for the operation of MCV services are still relevant.

(13)

The measures provided for in this Decision are in accordance with the opinion of the Radio Spectrum Committee,

1.

‘mobile communication services on board vessels (MCV services)’ means electronic communication services, as defined in Article 2(c) of Directive 2002/21/EC of the European Parliament and of the Council (7), provided by an undertaking to enable persons on board a vessel to communicate via public communication networks using a GSM system without establishing direct connections with land-based mobile networks;

2.

‘the 900 MHz band’ means the 880-915 MHz band for uplink (terminal transmit, base station receive) and 925-960 MHz band for downlink (base station transmit, terminal receive);

3.

‘the 1 800 MHz band’ means the 1 710-1 785 MHz band for uplink (terminal transmit, base station receive) and 1 805-1 880 MHz band for downlink (base station transmit, terminal receive);

4.

‘GSM system’ means an electronic communications network, that complies with the GSM standards, as published by European Telecommunications Standards Institute, in particular EN 301 502 and EN 301 511;

5.

‘on a non-interference and non-protected basis’ means that no harmful interference may be caused to any radio-communication service and that no claim may be made for protection of these services against harmful interference originating from other radio-communication services;

6.

‘territorial sea’ is to be understood in the meaning of the United Nations Convention on the Law of the Sea;

7.

‘vessel base transceiver station (vessel-BS)’ means a mobile pico-cell located on a vessel and supporting GSM services in the 900 MHz and/or 1 800 MHz bands.

(1)

The i2010 policy, as the strategic framework for a European Information Society, promotes an open and competitive digital economy in the European Union, emphasises ICT as a driver of inclusion and quality of life, and stresses the benefits of ready access to information and communication resources in all areas of daily life.

(2)

Mobile communication services on board vessels (MCV services) are used on board freight and passenger vessels sailing within the territorial seas in the European Union and in international waters and are often pan-European or inter-State in nature. Systems providing MCV services (‘MCV systems’) aim to complement existing mobile connectivity when operating in those areas of the territorial seas of the EU Member States, as defined in the United Nations Convention on the Law of the Sea, that are not covered by land-based mobile networks.

(3)

An MCV system (‘dedicated MCV system’) generally consists of one or more pico-cell base stations on board a vessel (vessel-BS), providing access to a GSM core network via a backhaul link, for example via satellite. The vessel-BS of such a system serve roaming GSM mobile terminals carried by ship passengers or crew.

(4)

MCV services are currently operated commercially using only the GSM standard and only in bands 880-915 MHz and 1 710-1 785 MHz for uplink (terminal transmit and base station receive) and 925-960 MHz and 1 805-1 880 MHz for downlink (base station transmit and terminal receive). In future, however, they may be extended to other terrestrial public mobile communication systems, operating in accordance with other standards and in other frequency bands.

(5)

The operation of dedicated MCV systems should be distinguished from the extended coverage provided by land-based mobile electronic communications networks in territorial seas to the extent that this is based on operators’ rights to establish and operate land-based mobile networks.

(6)

A coordinated approach to the regulation of MCV services would help to facilitate the provision of these services across the European Union, thereby contributing to achievement of the objectives of the EU single market. It would also help to ensure seamless mobile connectivity for consumers and business users and would enhance the potential of innovative maritime communication services.

(7)

When authorising use of spectrum for the provision of MCV services, Member States must comply with Directive 2002/21/EC and with Directive 2002/20/EC of the European Parliament and of the Council of 7 March 2002 on the authorisation of electronic communications networks and services (Authorisation Directive) (2). In particular, under Article 9(1) and (2) of Directive 2002/21/EC, Member States should ensure the effective management of radio frequencies for electronic communication services in their territory and promote harmonisation of the use of radio frequencies across the European Union, consistent with the need to ensure effective and efficient use thereof.

(8)

Under Directive 2002/21/EC, national regulatory authorities in the Member States should contribute to the development of the single market, inter alia, by removing remaining obstacles to the provision of electronic communications networks, associated facilities and services, and electronic communication services at European level and by encouraging the establishment and development of trans-European networks, the interoperability of pan-European services, and end-to-end connectivity. They should also promote competition in the provision of electronic communications networks, electronic communication services and associated facilities and services by, inter alia, encouraging efficient use and ensuring the effective management of radio frequencies and numbering resources.

(9)

Pursuant to Directive 2002/20/EC, the least onerous authorisation system possible should be used to allow the provision of electronic communications networks and services in order to stimulate the development of new electronic communication services and pan-European communications networks and services and to allow service providers and consumers to benefit from the economies of scale of the single market.

(10)

In accordance with Article 3(2) of Directive 2002/20/EC, the provision of electronic communications networks or the provision of electronic communication services may, without prejudice to the specific obligations referred to in Article 6(2) or rights of use referred to in Article 5, only be subject to a general authorisation.

(11)

Following Article 5(1) of Directive 2002/20/EC, Member States should, where possible, in particular where the risk of harmful interference is negligible, not make the use of radio frequencies subject to individual rights of use but to general authorisations that include the conditions of their usage.

(12)

Provided the technical conditions set out in Commission Decision 2010/166/EU (3) are fulfilled, the risk of harmful interference caused by MCV operation will be negligible, so, in principle, general authorisations should be granted by Member States for the use of the radio spectrum for the provision of MCV services.

(13)

Some Member States currently make the use of spectrum for the provision of MCV services subject to individual rights. This authorisation approach should be reassessed, including on the basis of any experience as regards the provision of MCV services in the territorial seas of Member States.

(14)

According to Article 1 of Directive 2009/114/EC of the European Parliament and of the Council of 16 September 2009 amending Council Directive 87/372/EEC on the frequency bands to be reserved for the coordinated introduction of public pan-European cellular digital land-based mobile communications in the Community (4) Member States should examine whether the existing assignment of the 900 MHz band to the competing mobile operators in their territory is likely to distort competition in the mobile markets concerned and should address such distortions in accordance with Article 14 of Directive 2002/20/EC. Member States should, where appropriate, consider using this occasion to change any existing exclusive rights of use granted to operators of land-based mobile networks so that they do not exclude the provision of MCV services in the relevant frequencies.

(15)

Member States should share information amongst each other and with the Commission in order to resolve any harmful interference issues caused by MCV services. In as much as involvement of the Communications Committee and the Radio Spectrum Committee could facilitate the resolution of such issues, these Committees should be informed by the Commission.

(16)

Pursuant to Directive 2002/22/EC of the European Parliament and of the Council of 7 March 2002 on universal service and users’ rights relating to electronic communications networks and services (Universal Service Directive) (5) Member States should ensure that transparent and up-to-date information on applicable prices and tariffs, and on standard terms and conditions, in respect of access to and use of publicly available telephone services is available to end-users and consumers. The Directive also calls upon Member States to ensure that, where subscribing to services providing connection and/or access to the public telephone network, consumers have a right to a contract with an undertaking or undertakings providing such services, specifying, among other things particulars of prices and tariffs and the means by which up-to-date information on all applicable tariffs and maintenance charges may be obtained.

(17)

International agreements in the area of maritime safety and/or public security should not be prejudiced by the operation of MCV services.

(18)

The regulatory and technical elements of the common approach to authorisation of the use of spectrum for the provision of MCV services in the European Union should be kept under scrutiny to ensure that they remain satisfactory for the overall purpose of avoiding harmful interference, failing which appropriate remedial measures will be considered.

(19)

The measures provided for in this Recommendation are in accordance with the opinion of the Communications Committee,