CONSIDERING THAT, owing to geographical, historical and social and economic factors, Andorra's exceptional situation justifies special arrangements, particularly as regards exemption from import duties, turnover tax and excise duties collected on goods imported by travellers from Andorra into the Community,

Specific arrangement should be made for citrus in transit for which the official statement laid down by point 16.2 of Section I of Part A of Annex IV to Directive 2000/29/EC has been issued before the date of notification of this Decision to the competent authorities in Argentina and the United States of America.

Whereas Commission Regulation (EC) No 773/96 (3), as last amended by Regulation (EC) No 1044/96 (4) lays down special measures for the regularization of certain export transactions in the wake of the measures taken by several third countries to safeguard against bovine spongiform encephalopathy (BSE);

In respect of supplies of second-hand goods, works of art, collectors' items and antiques effected by taxable dealers, Member States shall apply special arrangements for taxing the profit margin made by the taxable dealer, in accordance with the following provisions.

whereas, pursuant to Regulation (EEC) No 3813/92, in cases where the operative event as defined by that latter Regulation must be specified or cannot be taken into account for reasons peculiar to the market organization, a specific operative event must be determined taking account of special criteria;

Whereas Articles 11 and 12 of Protocol 9 to the Act of Accession of Austria, Finland and Sweden provide for a special regime concerning the transit of heavy goods vehicles through Austria and concerning the international carriage of goods by road to and from Austria based on a system of rights of transit (ecopoints);

taxable persons shall not be entitled to deduct from the tax for which they are liable tax due or paid in respect of second-hand means of transport supplied to them by a taxable dealer, in so far as the supply of those goods by the taxable dealer is subject to the tax arrangements in accordance with (a);

Whereas, in accordance with the principle of subsidiarity, general principles providing for a framework must be established at Community level, but their detailed implementation should be left to Member States, thus allowing each Member State to choose the regime which corresponds best to its particular situation;

In order to forestall the existence of a multitude of specific arrangements applying to certain sectors only, the general procedure that permits the effects of opening up to competition to be taken into account should also apply to all entities providing bus transport services that are not excluded from the scope of Directive 93/38/EEC pursuant to Article 2(4) thereof.

Council Regulation (EC) No 823/2001 of 24 April 2001 amending Regulation (EEC) No 738/93 amending the transitional measures governing the common organisation of the market in cereals and rice in Portugal as provided for by Regulation (EEC) No 3653/90(11) maintains for the 2001/02 marketing year the rate of the special aid applying for 2000/01.

" HOWEVER , SO AS TO ALLOW IRELAND AND THE UNITED KINGDOM IN RESPECT OF NORTHERN IRELAND TO SUBSTITUTE FOR THE SPECIAL ARRANGEMENTS WHICH APPLY TO THEM UNDER ARTICLE 13 , THE GENERAL RULES CONCERNING FOOT-AND-MOUTH DISEASE AS SET OUT IN THIS DIRECTIVE , THE TWO MEMBER STATES CONCERNED SHALL BRING INTO FORCE THE NECESSARY MEASURES TO COMPLY THEREWITH NOT LATER THAN 30 SEPTEMBER 1985. "

Where the non-established operator opts for the special scheme, any input value added tax that he has paid with respect to goods and services used by him for the purpose of his taxed activities falling under the special scheme, should be refunded by the Member State where the input value added tax was paid, in accordance with the arrangements of the thirteenth Council Directive 86/560/EEC of 17 November 1986 on the harmonisation of the laws of the Member States relating to turnover taxes - arrangements for the refund of value added tax to taxable persons not established in Community territory(5).

Those countries should be able, if they wish, and regard being had to budgetary considerations or the priorities of their audiovisual industries, to participate in the programme and to benefit under a more limited cooperation formula, on the basis of supplementary appropriations and specific arrangements to be agreed between the interested parties.

To take account of the special features of the various products in each sector, detailed arrangements for granting aid and establishing quantities for the supply of Community products to the outermost regions, as provided for in Article 3 of Regulation (EC) No 1452/2001, Article 3 of Regulation (EC) No 1453/2001 and Article 3 of Regulation (EC) No 1454/2001 respectively, should be laid down as required.

Whereas it is also necessary to lay down specific arrangements for cases where a special procedure (export or transit), initiated prior to the entry into force of the Accession Treaty in the framework of trade between the current Community and the new Member States and between those Member States for the purposes of a supply effected prior to that date by a taxable person acting as such, is not terminated until after the date of accession,

Whereas, without prejudice to the application of national rules which, in the absence of specific Directives on flavouring, apply to certain groups of flavourings, the requirements laid down in the following provisions shall be applied in such a way as to authorize, two years after adoption of this Directive, trade in and use of flavourings complying with the provisions of this Directive and to prohibit, three years after the adoption thereof, trade in and use of flavourings which do not comply therewith,

If an enterprise's internal reporting system treats vertically integrated activities as separate segments and the enterprise does not choose to report them externally as business segments, the selling segment should be combined into the buying segment(s) in identifying externally reportable business segments unless there is no reasonable basis for doing so, in which case the selling segment would be included as an unallocated reconciling item.

Detailed rules for implementing Regulations (EC) No 1452/2001, (EC) No 1453/2001 and (EC) No 1454/2001 as regards the specific arrangements for the supply to the French overseas departments, Madeira, the Azores and the Canary Islands (hereinafter called the outermost regions) of certain agricultural products have been laid down in Commission Regulation (EC) No 20/2002(5), as last amended by Regulation (EC) No 1215/2002(6).

After consulting the Commission, Member States may exclude from the scope of this Directive, or make special provisions for, vehicles which are declared to be of historical interest and, originally equipped with tyres, whether pneumatic or other, which, when new, had a tread depth of less than 1,6 mm, provided that they are equipped with such tyres, are used in exceptional conditions and are never, or hardly ever, used on public roads.

Whereas the beneficiaries of this Directive should be covered by administrative arrangements similar to those laid down in particular in Council Directive 68/360/EEC of 15 October 1968 on the abolition of restrictions on movement and residence within the Community for workers of Member States and their families (4) and Council Directive 64/221/EEC of 25 February 1964 on the coordination of special measures concerning the movement and residence of foreign nationals which are justified on grounds of public policy, public security or public health (5);

As to the WATTC Regulations, this is the case for the respective provisions for mutual agreement between TOs on the supply of international telecommunications services (Article 1 (5)), reserving the choice of telecommunications routes to the TOs (Article 3 (3) (3)), recommending practices equivalent to price agreements (Articles 6 (6) (1) (2)), and limiting the possibility of special arrangements to activities meeting needs within and/or between the territories of the Members concerned (Article 9) and only where existing arrangements cannot satisfactorily meet the relevant telecommunications needs (Opinion PL A).

whereas responsibility for the specific interests of insured persons and victims in the case of third-party liability motor insurance requires adequate structures in the Member State of the branch for the collection of all the necessary information on compensation claims relating to that risk, with sufficient powers to represent the undertaking vis-a-vis injured parties who could claim compensation, including powers to pay such compensation, and to represent the undertaking or, if necessary, to arrange for it to be represented in the courts and before the competent authorities of that Member State in connection with claims for compensation;

To forestall the proliferation of specific arrangements applicable to certain sectors only, the current special arrangements created by Article 3 of Directive 93/38/EEC and Article 12 of Directive 94/22/EC of the European Parliament and of the Council of 30 May 1994 on the conditions for granting and using authorisations for the prospection, exploration and production of hydrocarbons(13) governing entities exploiting a geographical area for the purpose of exploring for or extracting oil, gas, coal or other solid fuels should be replaced by the general procedure allowing for exemption of sectors directly exposed to competition.

Examination of supplies to port refineries throughout the Community, suggests that special priority access should be given to raw cane sugar originating in the ACP States party to Protocol No 3 and India, under special agreements negotiated between the Community and the countries referred to in Protocol No 3 and/or other countries and based on an estimate of the Community's requirements once all available raw cane and beet sugar in the Community, preferential raw sugar and raw sugar originating in countries benefiting from tariff quotas under trade concessions granted by the Community have been refined.

whereas these new outward processing arrangements must fit in with efforts to increase the competitiveness of Community industry and must therefore not only be reserved for that industry but also be granted only to undertakings which make, in the Community, products at the same stage of manufacture as those which are intended to be reimported after outward processing, without prejudice, however, to the rights of persons who do not fulfil the conditions of this Regulation to whom derogations may be granted up to the total quantities imported under specific arrangements during one of the two years preceding the entry into force of this Regulation, for products which are not different in character and use;

Whereas, with this in mind, and to prevent distortion of competition, the system of export refunds for certain sugars covered by the common organization of the market in sugar used in certain products processed from fruit and vegetables should be brought into line with the system provided for in Commission Regulation (EC) No 1464/95 of 27 June 1995 on special detailed rules for the application of the system of import and export licences in the sugar sector (9), as last amended by Regulation (EC) No 2136/95 (10), and Commission Regulation (EC) No 2135/95 of 7 September 1995 laying down detailed rules of application for the grant of export refunds in the sugar sector (11);

It has to be ensured, however, that this will be without prejudice to Commission Decision 93/676/EEC of 10 December 1993 establishing that the exploitation of geographical areas for the purpose of exploring for or extracting oil or gas does not constitute in the Netherlands an activity defined by Article 2(2)(b)(i) of Council Directive 90/531/EEC and that entities carrying on such an activity are not to be considered in the Netherlands as operating under special or exclusive rights within the meaning of Article 2(3)(b) of the Directive(14), Commission Decision 97/367/EC of 30 May 1997 establishing that the exploitation of geographical areas for the purpose of exploring for or extracting oil or gas does not constitute in the United Kingdom an activity defined by Article 2(2)(b)(i) of Council Directive 93/38/EEC and that entities carrying on such an activity are not to be considered in the United Kingdom as operating under special or exclusive rights within the meaning of Article 2(3)(b) of the Directive(15), Commission Decision 2002/205/EC of 4 March 2002 following a request by Austria applying for the special regime provided for in Article 3 of Directive 93/38/EEC(16) and Commission Decision 2004/73/EC on a request from Germany to apply the special procedure laid down in Article 3 of Directive 93/38/EEC(17).

In order to take account of the new arrangements and in the interests of clarity, it is necessary to establish new rules to replace those set out in Commission Regulations (EEC) No 2814/90 of 28 September 1990 laying down detailed rules for the definition of lambs fattened as heavy carcasses(6), as last amended by Regulation (EC) No 2234/98(7), (EEC) No 2385/91 of 6 August 1991 laying down detailed rules for certain special cases regarding the definition of sheepmeat and goatmeat producers and producer groups, as last amended by Regulation (EC) No 2254/1999(8), (EEC) No 2230/92(9) of 31 July 1992 laying down certain detailed rules for the application in the Canary Islands of the ewe and she-goat premium scheme(10), (EEC) No 3567/92 of 10 December 1992 laying down detailed rules for the application of the individual limits, national reserves and transfer of rights provided for in Article 5a to 5c of Council Regulation (EEC) No 3013/89 on the common organisation of the market in sheepmeat and goatmeat(11), as last amended by Regulation (EC) No 1311/2000(12), (EEC) No 2700/93 of 30 September 1993 on detailed rules for the application of the premium in favour of sheepmeat and goatmeat producers(13), as last amended by Regulation (EC) No 1410/1999(14) and (EC) No 2738/1999 of 21 December 1999 determining the mountain areas in which the premium for goatmeat producers is granted(15) and to repeal these regulations.

Contracts awarded for food aid shall be covered by the specific arrangements of Commission Regulation (EC) No 2519/97( fn ).

concerning products subject to special arrangements to take account of differrences in the cost of agricultural products incorporated therein

Whereas, in view of the particular arrangements on industrial products obtaining between the Community and Turkey, it would also be appropriate to extend the cumulation system to such products originating in Turkey;

In the event of specific rules being established as a result of the implementation of its agricultural policy or of any alteration of the current rules, the Contracting Party in question may adapt the arrangements resulting from this Agreement in respect of the products which are the subject of those rules or alterations.

The targeted measure for the conversion of the Spanish and Portuguese fleets proposed by the Commission on 18 July 2001, valued at EUR 197 million, provides for measures similar to those financed by the Financial Instrument for Fisheries Guidance (FIFG) and is modelled on its working methods, although it proposes special arrangements for the fleets concerned.