理事会条例(EU) No 1360/2013,为2001/2002, 2002/2003, 2003/2004, 2004/2005 和2005/2006这几个销售年度的固定糖类产品的生产税,2001/2002和2004/2005销售年度年的所需的额外税收计算系数以及糖类产品厂家所需支付给甜菜卖家的总额,包括最高税收的差额和2002/2003, 2003/
技术法规类型:欧盟Eurlex法规 来源:tbtmap
EURLEX ID:32013R1360
OJ编号:OJ L 343, 19.12.2013, p. 2-6
中文标题:理事会条例(EU) No 1360/2013,为2001/2002, 2002/2003, 2003/2004, 2004/2005 和2005/2006这几个销售年度的固定糖类产品的生产税,2001/2002和2004/2005销售年度年的所需的额外税收计算系数以及糖类产品厂家所需支付给甜菜卖家的总额,包括最高税收的差额和2002/2003, 2003/2004和2005/2006 销售年度所需支付的税收
原文标题:Council Regulation (EU) No 1360/2013 of 2 December 2013 fixing the production levies in the sugar sector for the 2001/2002, 2002/2003, 2003/2004, 2004/2005 and 2005/2006 marketing years, the coefficient required for calculating the additional levy for the 2001/2002 and 2004/2005 marketing years and the amount to be paid by sugar manufacturers to beet sellers in respect of the difference between the maximum levy and the levy to be charged for the 2002/2003, 2003/2004 and 2005/2006 marketing years
分类:03.60.60_糖类
文件类型:二级立法 Regulation|条例
生效日期:2002-10-16
废止日期:2058-12-31
法规全文:查看欧盟官方文件
EN
Official Journal of the European Union
19.12.2013
II
(Non-legislative acts)
REGULATIONS
COUNCIL REGULATION (EU) No 1360/2013
of 2 December 2013
fixing the production levies in the sugar sector for the 2001/2002, 2002/2003, 2003/2004,
2004/2005 and 2005/2006 marketing years, the coefficient required for calculating the additional
levy for the 2001/2002 and 2004/2005 marketing years and the amount to be paid by sugar
manufacturers to beet sellers in respect of the difference between the maximum levy and the
levy to be charged for the 2002/2003, 2003/2004 and 2005/2006 marketing years
THE COUNCIL OF THE EUROPEAN UNION,
(3) Article
18(2)
of
Regulation
(EC)
No
1260/2001
provided
that when a basic production levy was lower than the
maximum amount referred to in Article 15(3) or when
the B levy referred to in that Article was lower than the
Having regard to the Treaty on the Functioning of the European
maximum amount referred to in Article 15(4) of that
Union, and in particular Article 43(3) thereof,
Regulation, adjusted, where necessary, in accordance
with Article 15(5), sugar manufacturers were to pay
back beet sellers 60 % of the difference between the
maximum amount of the levy concerned and the levy
Having regard to the proposal from the European Commission,
to be charged.
Whereas:
(4) In
accordance
with
Article
9(1)
of
Commission
Regu
lation (EC) No 314/2002 ( 7 ), the amount to be paid by
sugar manufacturers to beet sellers in respect of the
difference between the maximum basic production levy
(1) Council
Regulation
(EC)
No
1260/2001
( 1 ), and in
and the B levy and the chargeable levy, were set for the
particular the first indent of Article 15(8), Article 16(5),
2002/2003 ( 8 ), 2003/2004
( 9 ) and 2005/2006
( 10 )
and Article 18(5), empowered the Commission to adopt
marketing years.
detailed rules on the basic production levy and the B levy
to be collected from quota holders operating in the
framework of the common organisation of markets in
the sugar sector, the coefficient for the calculation of an
(5)
In the framework of the reform of the common market
additional levy, and the repayment or recovery of part of
organisation for the sugar sector, Council Regulation (EC)
the levies from beet sellers.
No 318/2006 ( 11 ) repealed and replaced Regulation (EC)
No 1260/2001 as of the 2006/2007 marketing year.
Regulation (EC) No 318/2006, which was subsequently
repealed and incorporated into Council Regulation (EC)
(2) The
Commission
established
the
production
levies
for
No 1234/2007
( 12 ), replaced the variable sugar
the 2001/2002
( 2 ), 2002/2003
( 3 ), 2003/2004
( 4 ),
production levy system of self-financing the production
2004/2005 ( 5 ) and 2005/2006 ( 6 ) marketing years.
quota regime by a new production charge aimed at
( 1 ) Council Regulation (EC) No 1260/2001 of 19 June 2001 on the
( 7 ) Commission Regulation (EC) No 314/2002 of 20 February 2002
common organisation of the markets in the sugar sector (OJ L 178,
laying down detailed rules for the application of the quota system
30.6.2001, p. 1).
in the sugar sector (OJ L 50, 21.2.2002, p. 40).
( 2 ) Commission Regulation (EC) No 1837/2002 (OJ L 278,
( 8 ) OJ L 254, 8.10.2003, p. 5.
16.10.2002, p. 13).
( 9 ) OJ L 316, 15.10.2004, p. 65.
( 3 ) Commission Regulation (EC) No 1762/2003 (OJ L 254, 8.10.2003,
( 10 ) OJ L 51, 20.2.2007, p. 16.
p. 4).
( 11 ) Council Regulation (EC) No 318/2006 of 20 February 2006 on the
( 4 ) Commission Regulation (EC) No 1775/2004 (OJ L 316,
common organisation of the markets in the sugar sector (OJ L 58,
15.10.2004, p. 64).
28.2.2006, p. 1).
( 5 ) Commission Regulation (EC) No 1686/2005 (OJ L 271,
( 12 ) Council Regulation (EC) No 1234/2007 of 22 October 2007 estab
15.10.2005, p. 12).
lishing a common organisation of agricultural markets and on
( 6 ) Commission Regulation (EC) No 164/2007 (OJ L 51, 20.2.2007,
specific provisions for certain agricultural products (Single CMO
p. 17).
Regulation) (OJ L 299, 16.11.2007, p. 1).
EN
19.12.2013 Official
Journal
of
the
European
Union
L
343/3
contributing to the financing of the expenditure
(11) Consequently,
levies
in
the
sugar
sector
should
be
fixed
occurring in the sugar sector under the common
at the appropriate level. For exports defined in
market organisation for sugar.
accordance with Article 6(5) of Commission Regulation
(EC) No 314/2002, the ‘average loss’, within the meaning
of Article 15(1)(d) of Regulation (EC) No 1260/2001,
should be calculated by dividing the refunds effectively
paid by the exported quantities, regardless of whether or
(6) On
8
May
2008,
in
joined
cases
C-5/06
and
C-23/06
to
not a refund has been paid. The ‘exportable surplus’,
C-36/06, the Court of Justice declared Commission Regu
within the meaning of Article 15(1)(c) of Regulation
lations (EC) No 1762/2003
(
(EC) No 1260/2001, should also be calculated by using
1 ) and (EC) No
1775/2004 (
all exports, regardless of whether or not a refund has
2 ) invalid. In its judgment, the Court held
that all quantities of sugar in exported products,
been paid.
regardless of whether or not export refunds were
actually paid, were to be taken into account for the
purpose of calculating the estimated average loss per
tonne of product.
(12) Considering
that
the
method
used
to
calculate
the
levies
for the 2001/2002 marketing year was the same as that
invalidated by the Court, the production levies and the
coefficient for the additional levy for the 2001/2002
(7) The
Court,
in
joined
cases
C-175/07
to
C-184/07,
and
in
marketing year should also be corrected accordingly.
cases C-466/06 and C-200/06, also declared Commission
Regulation (EC) No 1686/2005 ( 3 ) invalid.
(13) It follows from the Court’s judgement that the corrected
(8) In
order
to
comply
with
the
Court’s
rulings,
the
levies should apply from the same dates as the levies
Commission adopted Regulation (EC) No 1193/2009 ( 4 ).
which were declared invalid.
(9) On
29
September
2011,
the
General
Court
delivered
its
judgment in case T-4/06, in which it stated that there
(14) As a result of the fixing of the sugar levies in accordance
was no proper legal basis for a differentiated coefficient
with the method referred to in recital 11, the amount to
for the additional levy in the sugar sector and annulled
be paid by sugar manufacturers to beet sellers in respect
Article 2 of Regulation (EC) No 1686/2005, as amended
of the difference between the maximum levy and the levy
by Article 3 of Regulation (EC) No 1193/2009.
chargeable for the 2002/2003, 2003/2004 and
2005/2006 marketing years should also be newly set,
and should be applicable retroactively.
(10) On
27
September
2012,
in
joined
cases
C-113/10,
C-
147/10 and C-234/10, the Court declared Regulation
(EC) No 1193/2009 invalid, stating that, for the
(15) For the 2001/2002 marketing year, the uncovered
purpose of calculating the estimated average loss per
overall loss calculated following the method referred to
tonne of product, Article 15(1)(d) of Regulation (EC)
in recital 11 amounts to EUR 14 123 937. The coef
No 1260/2001 was to be interpreted as meaning that
ficient referred to in Article 16(2) of Regulation (EC)
the total refund amount includes the total amount of
No 1260/2001 should be set accordingly and should
export refunds effectively paid.
be applicable retroactively for that marketing year.
( 1 ) Commission Regulation (EC) No 1762/2003 of 7 October 2003
fixing the production levies in the sugar sector for the 2002/03
marketing year (OJ L 254, 8.10.2003, p. 4).
( 2 ) Commission Regulation (EC) No 1775/2004 of 14 October 2004
setting the production levies in the sugar sector for the 2003/04
(16) For
the
2002/2003
marketing
year,
the
application
of
the
marketing year (OJ L 316, 15.10.2004, p. 64).
( 3 ) Commission Regulation (EC) No 1686/2005 of 14 October 2005
method referred to in recital 11 results in 2 % for the
setting the production levies and the coefficient for the additional
basic production levy and 16,371 % for the B levy, which
levy in the sugar sector for the 2004/05 marketing year (OJ L 271,
should be applicable retroactively for that marketing year.
15.10.2005, p. 12).
The recalculated overall loss is covered in its entirety by
( 4 ) Commission Regulation (EC) No 1193/2009 of 3 November 2009
the receipts from the basic production levy and the B
correcting Regulations (EC) No 1762/2003, (EC) No 1775/2004,
levy. Therefore, there is no need to fix the additional
(EC) No 1686/2005, (EC) No 164/2007 and fixing the production
levies in the sugar sector for the marketing years 2002/2003,
coefficient referred to in Article 16(2) of Regulation
2003/2004, 2004/2005, 2005/2006 (OJ L 321, 8.12.2009, p. 1).
(EC) No 1260/2001 for that marketing year.
L 343/4
EN
Official Journal of the European Union
19.12.2013
(17) For
the
2002/2003
marketing
year,
Commission
Regu
entirety by the receipts from the basic production levy
lation (EC) No 1440/2002 ( 1 ) set the maximum amount
and there is no need to fix the additional coefficient
of the B levy at 37,5 % of the intervention price for
referred to in Article 16(2) of Regulation (EC) No
white sugar. However, the B levy applicable for that
1260/2001 for that marketing year.
marketing year, revised according to the method
referred to in recital 11 is 16,371 % of the intervention
price for white sugar. This difference requires that the
amount payable by sugar manufacturers to beet sellers
(22) For
the
2005/2006
marketing
year,
Commission
Regu
be fixed per tonne of beet of standard quality for that
lation (EC) No 1296/2005 ( 2 ) set the maximum amount
marketing year, in accordance with Article 18(2) of
of the B levy at 37,5 % of the intervention price for
Regulation (EC) No 1260/2001.
white sugar. While the basic production levy applicable
for that marketing year, revised in accordance with the
method referred to in recital 11, is 1,2335 % of the
intervention price for white sugar, there is no need for
any B levy to be fixed. Due to these differences, it is
(18) For the 2003/2004 marketing year, the application of the
necessary to fix the amounts per tonne of beet of
method referred to in recital 11 results in 2 % for the
standard quality payable by sugar manufacturers to beet
basic production levy and 17,259 % for the B levy. The
sellers for that marketing year, in accordance with
recalculated overall loss is covered in its entirety by the
Article 18(2) of Regulation (EC) No 1260/2001.
receipts from the basic production levy and the B levy.
Therefore, there is no need to fix the additional coef
ficient referred to in Article 16(2) of Regulation (EC)
No 1260/2001 for that marketing year.
(23) For
reasons
of
legal
certainty
and
to
ensure
uniform
treatment of the operators concerned in different
Member States, it is necessary to set a common date
upon which the levies fixed by this Regulation should
(19) For
the
2003/2004
marketing
year,
Regulation
(EC)
No
be established, within the meaning of the second
1440/2002 set the maximum amount of the B levy at
subparagraph of Article 2(2) of Council Regulation (EC,
37,5 % of the intervention price for white sugar.
Euratom) No 1150/2000 ( 3 ). However, this deadline
However, the B levy applicable for that marketing year,
should not apply where Member States are required,
revised according to the method referred to in recital 11,
under national law, to reimburse the operators
is 17,259 % of the intervention price for white sugar.
concerned after that date,
This difference requires that the amount payable by
sugar manufacturers to beet sellers be fixed per tonne
of beet of standard quality for that marketing year, in
accordance with Article 18(2) of Regulation (EC) No
HAS ADOPTED THIS REGULATION:
1260/2001.
Article 1
(20) For the 2004/2005 marketing year, the application of the
1. The
production
levies
in
the
sugar
sector
for
the
method referred to in recital 11 does not change the
2001/2002, 2002/2003, 2003/2004, 2004/2005 and
basic production levy and the B levy. For that
2005/2006 marketing years shall be those set out in point 1
marketing year, the uncovered overall loss calculated
of the Annex.
following the method referred to in recital 11 amounts
to EUR 57 648 788. The coefficient referred to in
Article 16(2) of Regulation (EC) No 1260/2001 should
therefore be set. It follows from the Court’s judgement
2. The
coefficients
required
for
calculating
the
additional
levy
referred to in recital 9 that the coefficient should be
for the 2001/2002 and 2004/2005 marketing years shall be
uniform for the Member States of the Union as
those set out in point 2 of the Annex.
constituted on 30 April 2004 and the Member States
of the Union as constituted on 1 May 2004.
3. The
amounts
payable
by
sugar
manufacturers
to
beet
sellers in respect of the A or B levies for the 2002/2003,
2003/2004 and 2005/2006 marketing years shall be those
(21) For the 2005/2006 marketing year, the application of the
set out in point 3 of the Annex.
method referred to in recital 11 results in an amount of
1,2335 % for the basic production levy without the need
for a B levy. The recalculated overall loss is covered in its
( 2 ) Commission Regulation (EC) No 1296/2005 of 5 August 2005
revising the maximum amount for the B production levy and
amending the minimum price for B beet in the sugar sector for
( 1 ) Commission Regulation (EC) No 1440/2002 of 7 August 2002
the 2005/06 marketing year (OJ L 205, 6.8.2005, p. 20).
revising the maximum amount for the B production levy and
( 3 ) Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000
amending the minimum price for B beet in the sugar sector for
implementing Decision 2007/436/EC, Euratom on the system of the
the 2002/03 marketing year (OJ L 212, 8.8.2002, p. 3).
Communities own resources (OJ L 130, 31.5.2000, p. 1).
EN
19.12.2013 Official
Journal
of
the
European
Union
L
343/5
Article 2
— 18 October 2005 for the 2004/2005 marketing year, and
The date of establishment, as referred to in the second
subparagraph of Article 2(2) of Regulation (EC, Euratom) No
— 23 February 2007 for the 2005/2006 marketing year.
1150/2000, of the levies fixed by this Regulation shall be no
later than 30 September 2014, except where Member States are
prevented from respecting that deadline due to the application
Article 1(2) shall apply from:
of national law on the recovery by economic operators of sums
paid but not due.
— 16 October 2002 for the 2001/2002 marketing year, and
Article 3
— 18 October 2005 for the 2004/2005 marketing year.
This Regulation shall enter into force on the day following that
of its publication in the Official Journal of the European Union.
Article 1(3) shall apply from:
Article 1(1) shall apply from:
— 8 October 2003 for the 2002/2003 marketing year,
— 16 October 2002 for the 2001/2002 marketing year,
— 8 October 2003 for the 2002/2003 marketing year,
— 15 October 2004 for the 2003/2004 marketing year, and
— 15 October 2004 for the 2003/2004 marketing year,
— 23 February 2007 for the 2005/2006 marketing year.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 2 December 2013.
For the Council
The President
E. GUSTAS
L 343/6
EN
Official Journal of the European Union
19.12.2013
ANNEX
(1) Production levies in the sugar sector referred to in Article 1(1)
2001/2002 2002/2003 2003/2004 2004/2005 2005/2006
(a) EUR per tonne of white sugar as
the basic production levy on A
12,638 12,638 12,638 12,638 7,794
sugar and B sugar
(b) EUR per tonne of white sugar as
the B levy on B sugar
236,963 103,447 109,061 236,963
—
(c) EUR per tonne of dry matter as
the basic production levy on A
5,330 5,330 5,330 5,330 3,394
isoglucose and B isoglucose
(d) EUR per tonne of dry matter as
the B levy on B isoglucose
99,424 46,017 48,261 99,424
—
(e) EUR per tonne of dry matter
equivalent sugar/isoglucose as
the basic production levy on A
12,638 12,638 12,638 12,638 7,794
inulin syrup and B inulin syrup
(f) EUR per tonne of dry matter
equivalent sugar/isoglucose as 236,963 103,447 109,061 236,963
—
the B levy on B inulin syrup.
(2) Coefficients required for calculating the additional levy referred to in Article 1(2)
2001/2002 marketing year: 0,01839
2004/2005 marketing year: 0,07294
(3) Amounts to be paid by sugar manufacturers to beet sellers in respect of the A or B levies referred to in Article 1(3)
2002/2003 2003/2004 2005/2006
Complement price for A beet (*) 0,378
Complement price for B beet (*) 10,414 9,976 18,258
(*) Complement price in respect of A or B levy per tonne of beet of the standard quality (EUR).
Document Outline
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