(1)

Article 4 of Regulation (EC) No 2371/2002 requires the Council to adopt the necessary measures governing access to areas and resources and the sustainable pursuit of fishing activities taking account of available scientific advice and, in particular, the report prepared by the Scientific, Technical and Economic Committee for Fisheries.

(2)

Under Article 20 of Regulation (EC) No 2371/2002, the Council establishes the fishing opportunities by fishery or group of fisheries and the allocation of those opportunities to Member States.

(3)

In order to ensure effective management of the fishing opportunities, the specific conditions under which fishing operations are carried out should be established.

(4)

Article 3 of Regulation (EC) No 2371/2002 lays down definitions of relevance for the allocation of fishing opportunities.

(5)

In accordance with Article 2 of Regulation (EC) No 847/96, the stocks that are subject to the various measures provided for therein must be identified.

(6)

In order to contribute to the conservation of fish stocks, certain supplementary measures relating to the technical conditions of fishing should be implemented in 2010.

(7)

Fishing opportunities should be used in accordance with Community legislation on the subject, in particular with Council Regulation (EEC) No 2847/93 of 12 October 1993 establishing a control system applicable to the common fisheries policy (3) and Council Regulation (EC) No 850/98 of 30 March 1998 for the conservation of fishery resources through technical measures for the protection of juveniles of marine organisms (4).

(8)

In order to reduce discards, it is appropriate to establish a high-grading ban for any species subject to quota, implying a prohibition on discarding species subject to quota that can legally be caught and landed under Community fisheries legislation.

(9)

To ensure the livelihood of Community fishermen, it is important to open these fisheries on 1 January 2010. In view of the urgency of the matter, it is imperative to grant an exception to the six-week period referred to in paragraph I(3) of the Protocol on the role of national Parliaments in the European Union, annexed to the Treaty on European Union and to the Treaties establishing the European Communities,

(1)

Council Regulation (EC) No 850/98 of 30 March 1998 for the conservation of fishery resources through technical measures for the protection of juveniles of marine organisms (3) lays down certain technical measures for the conservation of fishery resources.

(2)

Annex III to Council Regulation (EC) No 43/2009 of 16 January 2009 fixing for 2009 the fishing opportunities and associated conditions for certain fish stocks and groups of fish stocks, applicable in Community waters and for Community vessels, in waters where catch limitations are required (4) establishes technical measures until 31 December 2009.

(3)

On 4 June 2008, the Commission made a proposal for a Council Regulation concerning the conservation of fisheries resources through technical measures, intended to replace Regulation (EC) No 850/98 and to provide for permanent measures on the transitional technical measures currently laid down in Annex III to Regulation (EC) No 43/2009.

(4)

Considering that the proposed Council Regulation will not be adopted before the date on which the measures provided for in Annex III to Regulation (EC) No 43/2009 cease to apply, it is necessary for the reasons of legal certainty as well as of maintaining the proper conservation and management of marine resources to provide for the continuation of those measures for a transitional period of 18 months.

(5)

With a view to further reducing unwanted catches, the prohibition of high grading as provided for in point 5b of Annex III to Regulation (EC) No 43/2009 should be extended to all ICES zones.

(6)

The measures transposing into Community law the recommendations established by the Northeast Atlantic Fisheries Commission (NEAFC) should be amended in order to ensure compliance with the recommendations applicable in 2010.

(7)

Considering that the measures laid down in Annex III to Regulation (EC) No 43/2009 cease to apply as from 1 January 2010, this Regulation should be applicable as from that date,

(1)

Article 136(1) of Regulation (EC) No 1234/2007 states that the import duty on products falling within CN codes 1001 10 00, 1001 90 91, ex 1001 90 99 (high quality common wheat), 1002, ex 1005 other than hybrid seed, and ex 1007 other than hybrids for sowing, is to be equal to the intervention price valid for such products on importation increased by 55 %, minus the cif import price applicable to the consignment in question. However, that duty may not exceed the rate of duty in the Common Customs Tariff.

(2)

Article 136(2) of Regulation (EC) No 1234/2007 lays down that, for the purposes of calculating the import duty referred to in paragraph 1 of that Article, representative cif import prices are to be established on a regular basis for the products in question.

(3)

Under Article 2(2) of Regulation (EC) No 1249/96, the price to be used for the calculation of the import duty on products of CN codes 1001 10 00, 1001 90 91, ex 1001 90 99 (high quality common wheat), 1002 00, 1005 10 90, 1005 90 00 and 1007 00 90 is the daily cif representative import price determined as specified in Article 4 of that Regulation.

(4)

Import duties should be fixed for the period from 1 January 2010 and should apply until new import duties are fixed and enter into force,

(1)

Commission Regulation (EEC) No 1859/82 of 12 July 1982 concerning the selection of returning holdings for the purpose of determining incomes of agricultural holdings (2) established the threshold for the economic size of holdings and the number of returning holdings for the implementation of Regulation (EC) No 1217/2009.

(2)

Commission Regulation (EC) No 1242/2008 of 8 December 2008 establishing a Community typology for agricultural holdings (3) introduced a new concept of ‘economic size’, which is now expressed in euros, and amended some other criteria of the typology.

(3)

As a consequence of the amendment made by Council Regulation (EC) No 1791/2006 (4), the divisions of Bulgaria and Romania need to be taken into account. Some additional changes to Regulation (EEC) No 1859/82 need to be made for more precision. Therefore, in the interests of clarity, Regulation (EEC) No 1859/82 should be repealed and replaced by this Regulation.

(4)

Returning holdings must be selected in a uniform manner in each division and to that end detailed rules should be laid down to implement the relevant provisions of Regulation (EC) No 1217/2009.

(5)

The holdings to be studied in connection with the farm accountancy data network fall within the field of survey of the structure surveys and of Community or national censuses of agricultural holdings.

(6)

The data available for the purposes of drawing up the plan for the selection of holdings (selection plan) for each accounting year and the difference in the agricultural situation as between the different Member States require that thresholds of economic size which vary by Member State, and even in some cases by division, be adopted.

(7)

Experience shows that operation of the data network is facilitated if the number of returning holdings selected per division is allowed to differ by up to 20 % in either direction provided that this does not entail a reduction in the total number of returning holdings per Member State.

(8)

As the financial management of such a measure is difficult, a limitation per Member State as to the total number of duly completed farm returns eligible for Community financing is introduced in Commission Regulation (EEC) No 1915/83 of 13 July 1983 on certain detailed implementing rules concerning the keeping of accounts for the purpose of determining the incomes of agricultural holdings (5). For reasons of clarity and coherence, this should be reflected in this Regulation. Flexibility in the number of returning holdings per division should be allowed, as long as the total number of the returning holdings of the Member State concerned is respected.

(9)

The selection plan should include a minimum number of elements enabling its validity in relation to the objectives of the farm accountancy data network to be assessed.

(10)

For the purpose of the selection plan, the field of survey should be stratified according to the divisions listed in the Annex to Regulation (EC) No 1217/2009 and according to the types of farming and economic size classes defined in Regulation (EC) No 1242/2008.

(11)

The selection plan should be drawn up prior to the beginning of the corresponding accounting year so that it can be approved before being used for the selection of returning holdings. For the accounting year 2010, however, the Member States need a longer period to draw up the selection plan, because all the necessary reference sources are not available long enough beforehand. Therefore, it is appropriate to provide for a different time-limit for the notification of the selection plan for that accounting year.

(12)

Since Regulation (EC) No 1242/2008 applies from the accounting year 2010, this Regulation should apply as from the same year.

(13)

The measures provided for in this Regulation are in accordance with the opinion of the Community Committee for the Farm Accountancy Data Network,

(a)

‘holding’ means a farm business as defined in the context of the Community agricultural surveys and censuses;

(b)

‘typology’ means the Community typology for agricultural holdings established by Regulation (EC) No 1242/2008.

—

Belgium

:

EUR 25 000

—

Bulgaria

:

EUR 2 000

—

Czech Republic

:

EUR 8 000

—

Denmark

:

EUR 15 000

—

Germany

:

EUR 25 000

—

Estonia

:

EUR 4 000

—

Ireland

:

EUR 4 000

—

Greece

:

EUR 4 000

—

Spain

:

EUR 4 000

—

France

:

EUR 25 000

—

Italy

:

EUR 4 000

—

Cyprus

:

EUR 4 000

—

Latvia

:

EUR 4 000

—

Lithuania

:

EUR 4 000

—

Luxembourg

:

EUR 25 000

—

Hungary

:

EUR 4 000

—

Malta

:

EUR 4 000

—

Netherlands

:

EUR 25 000

—

Austria

:

EUR 8 000

—

Poland

:

EUR 4 000

—

Portugal

:

EUR 4 000

—

Romania

:

EUR 2 000

—

Slovenia

:

EUR 4 000

—

Slovakia

:

EUR 15 000

—

Finland

:

EUR 8 000

—

Sweden

:

EUR 15 000

—

United Kingdom (with the exception of Northern Ireland)

:

EUR 25 000

—

United Kingdom (only Northern Ireland)

:

EUR 15 000.

(a)

the elements on which it is based, namely:

(b)

the breakdown of holdings in the field of survey by types of farming and economic size classes defined in the typology (corresponding at least to the principal types), and

(c)

the number of returning holdings to be selected for each of the strata adopted.

(1)

Commission Regulations (EC) No 675/2009 (2), (EC) No 676/2009 (3) and (EC) No 677/2009 (4) opened invitations to tender for the reduction in the duty referred to in Article 136 of Regulation (EC) No 1234/2007 on sorghum imported into Spain, maize imported into Spain, and maize imported into Portugal, respectively.

(2)

Between the date of the opening of the invitations to tender and 17 November 2009 the quantity of maize imported into Spain which can be classified as part of the reduced import duty quota, less the quantities of cereal substitutes referred to in Article 2(1) of Commission Regulation (EC) No 1296/2008 of 18 December 2008 laying down the detailed rules for the application of tariff quotas for imports of maize and sorghum into Spain and imports of maize into Portugal (5), covers only 13 % of the quota. The quantity of sorghum imported into Spain which can be classified as part of the reduced import duty quota is negligible. The quantity of maize imported into Portugal which can be classified as part of the reduced import duty quota covers only 13 % of the quota. In view of the market conditions in Spain and Portugal, opening invitations to tender until 17 December 2009 is not likely to enable sufficient quantities to cover the quotas to be imported.

(3)

Therefore the invitations to tender for the reduction in the duty on maize and sorghum imported into Spain and maize imported into Portugal should be extended until the end of May 2010 to enable import quotas to be fully used up.

(4)

The Management Committee for the Common Organisation of Agricultural Markets has not delivered an opinion within the time limit set by its Chair,

(1)

By Commission Regulation (EC) No 1126/2008 (2) certain international standards and interpretations that were in existence on 15 October 2008 were adopted.

(2)

On 8 October 2009, the International Accounting Standards Board (IASB) published an amendment to International Accounting Standard (IAS) 32 Financial instruments: presentation – Classification of Rights Issues, hereinafter ‘amendment to IAS 32’. The amendment to IAS 32 clarifies how to account for certain rights when the issued instruments are denominated in a currency other than the functional currency of the issuer. If such instruments are issued pro rata to the issuer's existing shareholders for a fixed amount of cash, they should be classified as equity even if their exercise price is denominated in a currency other than the issuer's functional currency.

(3)

The consultation with the Technical Expert Group (TEG) of the European Financial Reporting Advisory Group (EFRAG) confirms that the amendment to IAS 32 meets the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002. In accordance with Commission Decision 2006/505/EC of 14 July 2006 setting up a Standards Advice Review Group to advise the Commission on the objectivity and neutrality of the European Financial Reporting Advisory Group’s (EFRAG’s) opinions (3), the Standards Advice Review Group considered EFRAG’s opinion on endorsement and advised the Commission that it is well-balanced and objective.

(4)

Regulation (EC) No 1126/2008 should therefore be amended accordingly.

(5)

The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,

(1)

At the budgetary conciliation meeting of 18 November 2009 the European Parliament, the Council and the Commission agreed on the modalities for providing additional financing, in the framework of the European Economic Recovery Plan, to projects in the field of energy and broadband Internet as well as investments for strengthening operations related to the ‘new challenges’ defined in the context of the assessment of the 2003 mid-term reform of the common agricultural policy (‘Health Check’) (2). The financing requires a revision of the multiannual financial framework 2007-2013 in accordance with points 21, 22, and 23 of the Interinstitutional Agreement, so as to raise the ceiling for the year 2010 for commitment appropriations under subheading 1a by an amount of EUR 1 779 million in current prices.

(2)

The increase of the ceiling for subheading 1a for the year 2010 will be fully offset by decreasing the ceilings for commitment appropriations under headings 1a, 1b, 2, 3a and 5 for the year 2009 as well as the ceilings for commitment appropriations under headings 1a, 2 and 5 for 2010.

(3)

In order to keep an appropriate relationship between commitments and payments, the annual ceilings for payment appropriations will be adjusted. The adjustment will be neutral.

(4)

Annex I of the Interinstitutional Agreement on budgetary discipline and sound financial management should therefore be amended accordingly (3),

(1)

The European Globalisation Adjustment Fund (EGF) was established to provide additional support to redundant workers who suffer from the consequences of major structural changes in world trade patterns and to assist them with their reintegration into the labour market.

(2)

The scope of the EGF was broadened for applications submitted from 1 May 2009 to include support for workers made redundant as a result of the global financial and economic crisis.

(3)

The Interinstitutional Agreement of 17 May 2006 allows the mobilisation of the EGF within the annual ceiling of EUR 500 million.

(4)

Sweden submitted an application to mobilise the EGF, in respect of redundancies in automotive sector, on 5 June 2009. This application complies with the requirements for determining the financial contributions as laid down in Article 10 of Regulation (EC) No 1927/2006, therefore the Commission proposes to deploy an amount of EUR 9 839 674.

(5)

Austria submitted an application to mobilise the EGF, in respect of redundancies in the automotive sector, on 9 July 2009. This application complies with the requirements for determining the financial contributions as laid down in Article 10 of Regulation (EC) No 1927/2006, therefore the Commission proposes to deploy an amount of EUR 5 705 635.

(6)

The Netherlands submitted an application to mobilise the EGF, in respect of redundancies in the construction sector, on 4 August 2009. This application complies with the requirements for determining the financial contributions as laid down in Article 10 of Regulation (EC) No 1927/2006, therefore the Commission proposes to deploy an amount of EUR 386 114.

(7)

The EGF should, therefore, be mobilised in order to provide a financial contribution for the applications submitted by Sweden, Austria and the Netherlands,

—

EUR 120 million towards the financing of projects in the field of energy in the context of the European Economic Recovery Plan,

—

EUR 75 million for the decommissioning of the Kozloduy nuclear power plant,

—

EUR 120 million towards the financing of projects in the field of energy in the context of the European Economic Recovery Plan,

—

EUR 75 million for the decommissioning of the Kozloduy nuclear power plant.

(1)

By letter registered with the Secretariat-General of the Commission on 3 March 2009, the Republic of Latvia (hereinafter Latvia) requested an authorisation to continue to apply a measure derogating from the provisions of Directive 2006/112/EC governing the person liable for the payment of the VAT to the tax authorities.

(2)

In accordance with Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States of the request made by Latvia in a letter dated 22 September 2009. By a letter dated 24 September 2009, the Commission notified Latvia that it had all the information that it deemed necessary to consider the request.

(3)

The timber market in Latvia is dominated by small local companies and individual suppliers. The nature of the market and the businesses involved have generated tax fraud which the tax authorities have found difficult to control. Therefore, a special provision was included in Latvia’s law on VAT, laying down that, as regards timber transactions, the person liable to pay tax is the taxable person for whom the taxable supply of goods or services is carried out.

(4)

The measure derogates from Article 193 of Directive 2006/112/EC, stipulating that, under the internal system, the taxable person supplying goods or service is normally liable for the payment of the tax.

(5)

The measure has previously been authorised in the 2003 Act of Accession (2), in particular in Chapter 7, point 1(b) of Annex VIII thereto, and by Decision 2006/42/EC of 24 January 2006 (3) under the then applicable Sixth 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 (4).

(6)

The Commission understands that the legal and factual situation which justified the current application of the derogating measure in question has not changed and continues to exist. Latvia should therefore be authorised to apply the measure during a further limited period.

(7)

The derogation will not adversely affect the Union’s own resources accruing from VAT,