text:
 EUROOPA KOMISJON
 Brüssel,26.2.2020
 COM(2020) 71 final
 2020/0031(NLE)
 Ettepanek:
 NÕUKOGU OTSUS,
 millega määratakse kindlaks Euroopa Liidu nimel Rahvusvaheliste Raudteevedude Valitsustevahelise Organisatsiooni ohtlike kaupade veo eksperdikomitee 56. istungjärgul võetav seisukoht rahvusvahelise raudteeveo konventsiooni liite C teatavate muudatuste suhtes
 SELETUSKIRI
 1.Kavandatav reguleerimisese
 Käesolev ettepanek käsitleb otsust, millega määratakse kindlaks liidu nimel Rahvusvahelise Raudteeveo Valitsustevahelise Organisatsiooni (OTIF) ohtlike kaupade veo eksperdikomitees (edaspidi „RIDi eksperdikomitee“) võetav seisukoht seoses rahvusvahelise raudteeveo konventsiooni (COTIF) C liite lisas olevate tehniliste eeskirjade ja haldusnormide teatavate selliste muudatuste kavandatud vastuvõtmisega, mille kohta kõnealune komitee peab otsuse langetama.
 2.Ettepaneku taust
 2.1.Rahvusvahelise raudteeveo konventsioon (COTIF)
 9. mai 1980. aasta rahvusvahelise raudteeveo konventsioon, mida on muudetud 3. juuni 1999. aasta Vilniuse protokolliga (edaspidi „COTIF“), on rahvusvaheline leping, mille osalised on nii liit kui ka 26 liikmesriiki (konventsiooniosaliste hulka ei kuulu vaid Küpros ja Malta).
 Euroopa Liit ühines COTIFiga nõukogu 16. juuni 2013. aasta otsuse 2011/103/EL
 1
 alusel. Kõnealuse otsuse III lisas on kehtestatud sisekord, mida nõukogu, liikmesriigid ja komisjon OTIFi menetluste korral peavad järgima. Nõukogu otsuse 2013/103/EL III lisa punktis 3.1 on sätestatud, et kui päevakorrapunkt käsitleb liidu ainupädevusse kuuluvat valdkonda, siis hääletab liidu nimel komisjon.
 2.2.Ohtlike kaupade rahvusvaheliste raudteevedude eeskiri (RID)
 Vastavalt COTIFi artiklile 7 hõlmab COTIF muu hulgas ka artiklis 6 osutatud liiteid. Nende hulka kuulub ohtlike kaupade rahvusvaheliste raudteevedude eeskiri (RID), mis on esitatud konventsiooni C liites. RIDi kohaldatakse juhul, kui deklaratsioonid ei ole esitatud kooskõlas COTIFi asjakohaste sätetega
 2
 .
 RIDi eesmärk on reguleerida ohtlike kaupade rahvusvahelist vedu raudteel selliste OTIFi liikmesriikide vahel, kes kohaldavad RIDi eeskirju (RIDi osalisriigid)
 3
 .
 2.3.RIDi eksperdikomitee
 RIDi eksperdikomitee on COTIFi artikli 13 lõike 1 punkti d alusel loodud organ. Vastavalt COTIFi artiklile 18 teeb RIDi eksperdikomitee otsuseid konventsiooni muutmise ettepanekute kohta. Eksperdikomitee koosneb OTIFi liikmeks olevate RIDi kohaldavate riikide ja liidu liikmesriikide esindajatest.
 2.4.RIDi eksperdikomitee kavandatav akt
 RIDi eksperdikomitee kavatseb 27. mail 2020 toimuval 56. istungjärgul vastu võtta mitu RIDi muudatust, mis käsitlevad RIDi lisa kohandamist tehnika ja teaduse arenguga (edaspidi „kavandatav akt“).
 Kavandatava akti eesmärk on tagada ohtlike kaupade ohutu ja turvaline vedu raudteel, sealhulgas ajakohastada veoks lubatud ohtlike kaupade loetelu, pakendamisjuhiseid, kohaldatavate standardite loetelu ning muid eri mahutite suhtes kehtivaid tehnilisi nõudeid.
 Ohtlike kaupade vedu käsitlevaid rahvusvahelisi sätteid koostavad eri rahvusvahelised organisatsioonid, näiteks OTIF, aga ka ÜRO Euroopa Majanduskomisjon (UNECE) ja mitmesugused Ühinenud Rahvaste Organisatsiooni spetsialiseeritud organid, näiteks ÜRO Majandus- ja Sotsiaalnõukogu (ECOSOC) ohtlike kaupade veo alane ekspertide allkomitee. Kuna eeskirjad peavad üksteisega ühilduma, on asjaomase valdkonna organisatsioonide vahel välja töötatud keerukas rahvusvaheline kooskõlastamis- ja ühtlustamissüsteem. Sätteid kohandatakse iga kahe aasta järel.
 Nende muudatuste ettevalmistamisel konsulteeriti paljude avaliku ja erasektori ekspertidega. Muudatuste väljatöötamise jooksul toimusid järgmised tehnilised kohtumised.
 –Ohtlike kaupade veo alases ÜRO Majandus- ja Sotsiaalnõukogu ekspertide allkomitees:
 (1)51. istungjärgul Genfis (3.– 7. juuli 2017);
 (2)52. istungjärgul Genfis (27. november – 6. detsember 2017);
 (3)53. istungjärgul Genfis (25. juuni – 4. juuli 2018);
 (4)54. istungjärgul Genfis (26. november – 4. detsember 2018);
 –RIDi eksperdikomitee ja ohtlike kaupade veo küsimuste töörühma UNECE–OTIFi ühiskoosolekul:
 (1)2018. aasta sügisesel istungjärgul Genfis (17.– 21. september 2018);
 (2)2019. aasta kevadisel istungjärgul Bernis (18.–22. märts 2019);
 (3)2019. aasta sügisesel istungjärgul Genfis (17.– 26. september 2019);
 (4)ühiskoosoleku järgmine istungjärk toimub Bernis 16.–20. märtsil 2020;
 –RIDi eksperdikomitee alalises töörühmas:
 (1)10. istungjärgul Krakówis (21.–23. november 2018);
 (2)11. istungjärgul Viinis (25.–29. november 2019).
 Kõnealustel koosolekutel analüüsisid ja töötlesid eespool nimetatud eksperdikomiteed konkreetseid muudatusettepanekuid. Enamikul juhtudel toetati soovitatud meetmeid ühehäälselt. Teatavaid ettepanekuid soovitati ekspertide enamuse seisukoha põhjal.
 COTIFi artiklis on 38 sätestatud, et artikli 35 paragrahvides 2 ja 4 sätestatud hääleõiguse ja vastuväidete esitamise õiguse kasutamisel on sellistel piirkondlikel majandusintegratsiooniorganisatsioonidel nagu Euroopa Liit nii palju hääli, kui neil on liikmeid, kes on ka organisatsiooni liikmesriigid.
 Niipea kui need muudatused on RIDi eksperdikomitees vastu võetud, jõustuvad need vastavalt COTIFi artiklile 35 kõigi konventsiooniosaliste suhtes esimesel päeval pärast kuue kuu möödumist sellest kuust, mille jooksul peasekretär on teatanud neist konventsiooniosalistele. Konventsiooniosaline võib esitada vastuväite nelja kuu jooksul alates muudatusest teatamise kuupäevast. Kui veerand konventsiooniosalistest on esitanud vastuväiteid, siis muudatus ei jõustu.
 Kui konventsiooniosalised ei ole esitanud piisavalt vastuväiteid, peaksid käesoleva ettepaneku kohased muudatused jõustuma 1. jaanuaril 2021 ning muutuma siduvaks liidus ja selle liikmesriikides, moodustades lahutamatu osa liidu õigustikust.
 3.Liidu nimel võetav seisukoht
 3.1.Liidu ainupädevus
 Nõukogu 16. juuni 2011. aasta otsuse 2013/103/EL I lisa liide sisaldab loetelu liidu õigusaktidest, mille alusel liit on oma pädevust teostanud ning mis kehtisid ELi ja OTIFi vahelise kokkuleppe sõlmimise ajal. Loetellu on kantud ka direktiiv 2008/68/EÜ ohtlike kaupade siseveo kohta
 4
 .
 Direktiivi 2008/68/EÜ artiklis 1 on sätestatud, et RIDi lisa kohaldatakse sellise ohtlike kaupade rahvusvahelise raudteeveo suhtes, mis toimub liikmesriikides või liikmesriikide vahel, välja arvatud need liikmesriigid, kus puudub raudteevõrk. Direktiivi 2008/68/EÜ artiklis 4, milles käsitletakse kolmandaid riike, on sätestatud, et ohtlike kaupade veoks liikmesriikide ja kolmandate riikide vahel antakse luba juhul, kui vedu vastab ADRi,
 5
 RIDi või ADNi
 6
 tingimustele, kui lisades ei ole sätestatud teisiti.
 Selleks on komisjonil vastavalt direktiivi 2008/68/EÜ artiklile 8 õigus delegeeritud õigusaktiga kohandada direktiivi II lisa jaotist II.1.
 3.2.Võetav seisukoht
 RIDi muudatused kuuluvad täielikult liidu ainupädevusse, mistõttu on vaja esitada liidu seisukoht.
 Nõukogu otsuse eelnõu artiklis 1 on esitatud kavandatavate muudatuste loetelu.
 Nagu eespool märgitud, konsulteeriti kõnealuste muudatuste ettevalmistamisel paljude avaliku ja erasektori ekspertidega. Enamikul juhtudel lepiti soovitatud meetmetes kokku ühehäälselt.
 Vastavalt nõukogu otsuse 2013/103/EL III lisa punktile 2.4 korraldas ohtlike kaupade veo komitee, mis on loodud direktiivi 2008/68/EÜ alusel, 16. detsembri 2019. aasta koosolekul esialgse arutelu kavandatavate muudatuste üle ning kõik osalejad kiitsid ettepaneku heaks.
 Lisaks korraldas komisjon ELi koordineerimiskoosolekuid nende muudatuste üle peetavate läbirääkimiste kõigis etappides.
 Tehnika arengut arvesse võttes peetakse kavandatavaid muudatusi asjakohaseks ohtlike kaupade ohutuks kulutõhusaks veoks ja seetõttu võib neid toetada.
 4.Õiguslik alus
 4.1.Menetlusõiguslik alus
 4.1.1.Põhimõtted
 Euroopa Liidu toimimise lepingu (edaspidi „ELi toimimise leping“) artikli 218 lõikes 9 on sätestatud, et „[n]õukogu võtab komisjoni [...] ettepaneku põhjal vastu otsuse, millega [...] kehtestatakse lepingus sätestatud organis liidu nimel võetavad seisukohad, kui asjaomasel organil tuleb vastu võtta õigusliku toimega akte, välja arvatud õigusaktid, millega täiendatakse või muudetakse lepingu institutsioonilist raamistikku.“
 Mõiste „õigusliku toimega aktid“ hõlmab akte, millel on õiguslik toime asjaomase organi suhtes kehtiva rahvusvahelise õiguse normide alusel. Siia hulka kuuluvad ka sellised vahendid, mis ei ole rahvusvahelise õiguse kohaselt siduvad, kuid mis „võivad mõjutada otsustavalt liidu seadusandja vastu võetud õigusaktide sisu“
 7
 .
 4.1.2.Kohaldamine käesoleval juhtumil
 Akt, mille RIDi eksperdikomitee peab vastu võtma, on õigusliku toimega akt. Kavandatav akt on rahvusvahelise õiguse alusel liidu jaoks siduv vastavalt RIDi artiklile 6, mille kohaselt on muudetav lisa määruse lahutamatu osa.
 Lisaks kohaldatakse RIDi lisa vastavalt direktiivi 2008/68/EÜ artiklile 1 sellise ohtlike kaupade rahvusvahelise raudteeveo suhtes, mis toimub liikmesriikides või liikmesriikide vahel, välja arvatud need liikmesriigid, kus puudub raudteevõrk. Direktiivi 2008/68/EÜ artiklis 4, milles käsitletakse kolmandaid riike, on sätestatud, et ohtlike kaupade veoks liikmesriikide ja kolmandate riikide vahel antakse luba juhul, kui vedu vastab ADRi, RIDi või ADNi tingimustele, kui lisades ei ole sätestatud teisiti.
 Kavandatava aktiga ei täiendata ega muudeta lepingu institutsioonilist raamistikku.
 Seega on esildatud otsuse menetlusõiguslik alus ELi toimimise lepingu artikli 218 lõige 9.
 4.2.Materiaalõiguslik alus
 4.2.1.Põhimõtted
 ELi toimimise lepingu artikli 218 lõike 9 kohase otsuse materiaalõiguslik alus sõltub eelkõige selle kavandatava akti eesmärgist ja sisust, mille kohta liidu nimel seisukoht võetakse.
 4.2.2.Kohaldamine käesoleval juhul
 Otsuse põhieesmärk ja sisu on seotud ohtlike kaupade raudteeveoga.
 Seega on esildatud otsuse materiaalõiguslik alus ELi toimimise lepingu artikkel 91.
 4.3.Järeldus
 Esildatud otsuse õiguslik alus peaks seega olema ELi toimimise lepingu artikkel 91 koostoimes artikli 218 lõikega 9.
 5.Kavandatava akti avaldamine
 Kuna RIDi eksperdikomitee otsusega muudetakse RIDi lisa, on asjakohane avaldada kohtumise tulemusi käsitlev teave pärast otsuse vastuvõtmist Euroopa Liidu Teatajas.
 2020/0031 (NLE)
 Ettepanek:
 NÕUKOGU OTSUS,
 millega määratakse kindlaks Euroopa Liidu nimel Rahvusvaheliste Raudteevedude Valitsustevahelise Organisatsiooni ohtlike kaupade veo eksperdikomitee 56. istungjärgul võetav seisukoht rahvusvahelise raudteeveo konventsiooni liite C teatavate muudatuste suhtes
 EUROOPA LIIDU NÕUKOGU,
 võttes arvesse Euroopa Liidu toimimise lepingut, eriti selle artiklit 91 koostoimes artikli 218 lõikega 9,
 võttes arvesse Euroopa Komisjoni ettepanekut
 ning arvestades järgmist:
 (1)Liit ühines 9. mai 1980. aasta rahvusvahelise raudteeveo konventsiooniga (edaspidi „COTIF“), mida on muudetud 3. juuni 1999. aasta Vilniuse protokolliga, lähtudes nõukogu otsusest 2013/103/EL
 8
 1.
 (2)COTIFi osalised on kõik liikmesriigid, välja arvatud Küpros ja Malta.
 (3)Vastavalt COTIFi artiklile 6 reguleeritakse rahvusvahelist raudteeliiklust ja raudteematerjalile rahvusvahelises liikluses kasutamiseks loa andmist eeskirjadega, mis on loetletud selles artiklis, eelkõige ohtlike kaupade rahvusvaheliste raudteevedude eeskirjas (RID), mis moodustab konventsiooni C liite.
 (4)Euroopa Parlamendi ja nõukogu direktiivis 2008/68/EÜ
 9
 2 on sätestatud nõuded ohtlike kaupade maantee-, raudtee- ja siseveevedudeks liikmesriikide piires või liikmesriikide vahel, viidates RIDile.
 (5)Vastavalt COTIFi artikli 13 lõike 1 punktile d võib Rahvusvahelise Raudteeveo Organisatsiooni (OTIF) ohtlike kaupade veo eksperdikomitee (RIDi eksperdikomitee) vastu võtta RIDi lisa muudatusi.
 (6)RIDi eksperdikomiteel on kavas 27. mail 2020 toimuval 56. istungjärgul vastu võtta muudatused, et kohandada RIDi teaduse ja tehnika arenguga.
 (7)On asjakohane määrata kindlaks liidu nimel RIDi eksperdikomitees võetav seisukoht, kuna RIDi muudatused on liidu jaoks siduvad.
 (8)Kavandatavad muudatused on seotud tehniliste standarditega ja nende eesmärk on tagada ohtlike kaupade ohutu ja tõhus vedu, võttes samal ajal arvesse teaduse ja tehnika arengut selles sektoris ning selliste uute ainete ja toodete väljatöötamist, mis võivad vedamise ajal endast ohtu kujutada.
 (9)Tehnika arengut silmas pidades peetakse kavandatavaid muudatusi asjakohaseks, et tagada ohtlike kaupade ohutu kulutõhus vedu, ja seetõttu võib neid toetada,
 ON VASTU VÕTNUD KÄESOLEVA OTSUSE:
 Artikkel 1
 Euroopa Liidu nimel 9. mai 1980. aasta rahvusvahelise raudteeveo konventsiooni (muudetud 3. juuni 1999. aasta Vilniuse protokolliga) raames Rahvusvaheliste Raudteevedude Valitsustevahelise Organisatsiooni (OTIF) ohtlike kaupade veo eksperdikomitee (RIDi eksperdikomitee) 56. istungjärgul võetav seisukoht on esitatud käesoleva otsuse lisas.
 Lisas osutatud dokumentidesse tehtavates väiksemates muudatustes võivad liidu esindajad RIDi eksperdikomitees kokku leppida ilma nõukogu täiendava otsuseta.
 Artikkel 2
 RIDi eksperdikomisjoni otsused avaldatakse pärast vastuvõtmist Euroopa Liidu Teatajas, märkides ära nende jõustumise kuupäeva.
 Artikkel 3
 Käesolev otsus on adresseeritud komisjonile.
 Brüssel,
 Nõukogu nimel
 eesistuja
 (1)
 Nõukogu 16. juuni 2011. aasta otsus 2013/103/EL Euroopa Liidu ja Rahvusvaheliste Raudteevedude Valitsustevahelise Organisatsiooni vahelise lepingu (Euroopa Liidu ühinemise kohta 9. mai 1980. aasta rahvusvahelise raudteeveo konventsiooniga (COTIF), mida on muudetud 3. juuni 1999. aasta Vilniuse protokolliga) allakirjutamise ja sõlmimise kohta, ELT L 51, 23.2.2013, lk 1.
 (2)
 COTIFi artikli 42 lõige 1.
 (3)
 OTIFi liikmesriike on praegu 50 ja RIDi osalisriike 45.
 (4)
 Euroopa Parlamendi ja nõukogu 24. septembri 2008. aasta direktiiv 2008/68/EÜ ohtlike kaupade siseveo kohta, ELT L 260, 30.9.2008, lk 13.
 (5)
 Ohtlike kaupade rahvusvahelise autoveo Euroopa kokkulepe, sõlmitud 30. septembril 1957 Genfis.
 (6)
 Ohtlike kaupade rahvusvahelise siseveetranspordi Euroopa kokkulepe, sõlmitud 26. mail 2000 Genfis.
 (7)
 Euroopa Kohtu 7. oktoobri 2014. aasta otsus kohtuasjas Saksamaa vs. nõukogu, C-399/12, ECLI:EU:C:2014:2258, punktid 61–64.
 (8)
 1
 Nõukogu 16. juuni 2011. aasta otsus 2013/103/EL Euroopa Liidu ja Rahvusvaheliste Raudteevedude Valitsustevahelise Organisatsiooni vahelise lepingu (Euroopa Liidu ühinemise kohta 9. mai 1980. aasta rahvusvahelise raudteeveo konventsiooniga (COTIF), mida on muudetud 3. juuni 1999. aasta Vilniuse protokolliga) allakirjutamise ja sõlmimise kohta, ELT L 51, 23.2.2013, lk 1.
 (9)
 2
 Euroopa Parlamendi ja nõukogu 24. septembri 2008. aasta direktiiv 2008/68/EÜ ohtlike kaupade siseveo kohta, ELT L 260, 30.9.2008, lk 13.
 ---documentbreak---
 EUROOPA KOMISJON
 Brüssel,26.2.2020
 COM(2020) 71 final
 LISA
 järgmise dokumendi juurde:
 Nõukogu otsus,
 millega määratakse kindlaks Euroopa Liidu nimel Rahvusvaheliste Raudteevedude Valitsustevahelise Organisatsiooni ohtlike kaupade veo eksperdikomitee 56. istungjärgul võetav seisukoht rahvusvahelise raudteeveo konventsiooni liite C teatavate muudatuste suhtes
 LISA
 Ettepanek
 Viitedokument
 Teema
 Märkused
 ELi seisukoht
 1.
 OTIF/RID/CE/GTP/2019/6
 2018. ja 2019. aasta ühiskoosolekul ning RIDi eksperdikomitee alalises töörühmas 2018. aasta novembris vastu võetud konsolideeritud tekstid
 Tehniline konsensus OTIFi alalises töörühmas võtta muudetud tekst vastu
 Nõustuda alalises töörühmas läbi vaadatud muudatustega
 2.
 Sama
 Muudatused on jäetud täiendavaks läbivaatamiseks alalisele töörühmale
 –
 –
 3.
 Sama
 Muudatused, mille tegemiseks on vaja UNECE–OTIFi ühiskoosoleku ühisseisukohta
 Tuleb hõlbustada tõhusat mitmeliigilist transporti
 Nõustuda ühiskoosoleku soovitatud muudatustega
 4.
 OTIF/RID/CE/GTP/2019/8
 Üleminekusätete ajakohastamine
 Tehniline konsensus OTIFi alalises töörühmas võtta muudetud tekst vastu
 Nõustuda alalises töörühmas läbi vaadatud muudatustega.
 5.
 OTIF/RID/CE/GTP/2019/10
 Töörühma (WP.15) 107. istungjärk (Genf, 11.–15. november 2019)
 Tehniline konsensus OTIFi alalises töörühmas võtta muudetud tekst vastu
 Nõustuda alalises töörühmas läbi vaadatud muudatustega.
 6.
 OTIF/RID/CE/GTP/2019/ INF.4 + INF.10 + INF.12
 Paakkonteinerite pingekindlus vastavalt RIDi jaotisele 6.8.2.1.2.
 Tehniline konsensus OTIFi alalises töörühmas võtta muudetud tekst vastu
 Nõustuda alalises töörühmas läbi vaadatud muudatustega.


type: contracts

jurisdiction: EU

text:
 Avis juridique important
 |
 22003D0020
 ETA:n sekakomitean päätös N:o 20/2003, tehty 31 päivänä tammikuuta 2003, ETA-sopimuksen liitteen XVII (Henkinen omaisuus) muuttamisesta
 Virallinen lehti nro L 094 , 10/04/2003 s. 0082 - 0083
 ETA:n sekakomitean päätösN:o 20/2003,tehty 31 päivänä tammikuuta 2003,ETA-sopimuksen liitteen XVII (Henkinen omaisuus) muuttamisestaETA:N SEKAKOMITEA, jokaottaa huomioon Euroopan talousalueesta tehdyn sopimuksen, sellaisena kuin se on muutettuna Euroopan talousalueesta tehdyn sopimuksen tarkistamisesta tehdyllä pöytäkirjalla, jäljempänä "sopimus", ja erityisesti sen 98 artiklan,sekä katsoo seuraavaa:(1) Sopimuksen liite XVII muutettiin 6 päivänä joulukuuta 2002 tehdyllä ETA:n sekakomitean päätöksellä N:o 171/2002(1).(2) Bioteknologian keksintöjen oikeudellisesta suojasta 6 päivänä heinäkuuta 1998 annettu Euroopan parlamentin ja neuvoston direktiivi 98/44/EY(2) olisi otettava osaksi sopimusta.(3) Direktiivi 98/44/EY perustuu neuvoston asetuksessa (EY) N:o 2100/94(3) säädettyyn määritelmään ja sisältää viittaukseen kyseiseen asetukseen, jota ei ole otettu osaksi sopimusta,ON PÄÄTTÄNYT SEURAAVAA:1 artiklaLisätään sopimuksen liitteessä XVII olevan 9c kohdan (Euroopan parlamentin ja neuvoston direktiivi 2001/84/EY) jälkeen kohta seuraavasti:"9d. 398 L 0044: Euroopan parlamentin ja neuvoston direktiivi 98/44/EY, annettu 6 päivänä heinäkuuta 1998, bioteknologian keksintöjen oikeudellisesta suojasta (EYVL L 213, 30.7.1998, s. 13).Tätä sopimusta sovellettaessa direktiiviä koskee seuraava mukautus:Liechtensteinin ja Sveitsin välisen patenttiliiton osalta Liechtensteinin ei tämän direktiivin mukaisesti tarvitse toimittaa patentteja."2 artiklaDirektiivin 98/44/EY islanniksi ja norjaksi laaditut tekstit, jotka julkaistaan Euroopan unionin virallisen lehden ETA-täydennysosassa, ovat todistusvoimaisia.3 artiklaTämä päätös tulee voimaan 1 päivänä helmikuuta 2003, jos kaikki sopimuksen 103 artiklan 1 kohdan mukaiset ilmoitukset on tehty ETA:n sekakomitealle(4).4 artiklaTämä päätös julkaistaan Euroopan unionin virallisen lehden ETA-osastossa ja ETA-täydennysosassa.Tehty Brysselissä 31 päivänä tammikuuta 2003.ETA:n sekakomitean puolestaPuheenjohtajaP. Westerlund(1) EUVL L 38, 13.2.2003, s. 36.(2) EYVL L 213, 30.7.1998, s. 13.(3) EYVL L 227, 1.9.1994, s. 1.(4) Valtiosäännön asettamat vaatimukset on ilmoitettu.


text:
 28.8.2014
 FR
 Journal officiel de l'Union européenne
 L 256/31
 DÉCISION DU COMITÉ MIXTE DE L’EEE
 No 53/2014
 du 8 avril 2014
 modifiant l’annexe XIII (Transports) de l’accord EEE
 LE COMITÉ MIXTE DE L’EEE,
 vu l’accord sur l’Espace économique européen (ci-après l’«accord EEE»), et notamment son article 98,
 considérant ce qui suit:
 (1)
 Le règlement d’exécution (UE) no 1264/2013 de la Commission du 3 décembre 2013 modifiant le règlement (CE) no 474/2006 établissant la liste communautaire des transporteurs aériens qui font l’objet d’une interdiction d’exploitation dans la Communauté (1) doit être intégré dans l’accord EEE.
 (2)
 Il convient dès lors de modifier l’annexe XIII de l’accord EEE en conséquence,
 A ADOPTÉ LA PRÉSENTE DÉCISION:
 Article premier
 Le tiret suivant est ajouté au point 66zab [règlement (CE) no 474/2006 de la Commission] de l’annexe XIII de l’accord EEE:
 «—
 32013 R 1264: règlement d’exécution (UE) no 1264/2013 de la Commission du 3 décembre 2013 (JO L 326 du 6.12.2013, p. 7).»
 Article 2
 Les textes du règlement d’exécution (UE) no 1264/2013 en langues islandaise et norvégienne, à publier dans le supplément EEE du Journal officiel de l’Union européenne, font foi.
 Article 3
 La présente décision entre en vigueur le 9 avril 2014, pour autant que toutes les notifications prévues à l’article 103, paragraphe 1, de l’accord EEE aient été faites (2).
 Article 4
 La présente décision est publiée dans la partie EEE et dans le supplément EEE du Journal officiel de l’Union européenne.
 Fait à Bruxelles, le 8 avril 2014.
 Par le Comité mixte de l’EEE
 Le président
 Gianluca GRIPPA
 (1) JO L 326 du 6.12.2013, p. 7.
 (2) Pas d’obligations constitutionnelles signalées.


text:
 18.6.2013
 EN
 Official Journal of the European Union
 L 166/88
 Only the original UN/ECE texts have legal effect under international public law. The status and date of entry into force of this Regulation should be checked in the latest version of the UN/ECE status document TRANS/WP.29/343, available at:
 http://www.unece.org/trans/main/wp29/wp29wgs/wp29gen/wp29fdocstts.html.
 Regulation No 74 of the Economic Commission for Europe of the United Nations (UN/ECE) — Uniform provisions concerning the approval of category L1 vehicles with regard to the installation of lighting and light-signalling devices
 Incorporating all valid text up to:
 Supplement 6 to the 01 series of amendments — Date of entry into force: 22 July 2009
 Supplement 7 to the 01 series of amendments — Date of entry into force: 18 November 2012
 CONTENTS
 REGULATION
 1.
 Scope
 2.
 Definitions
 3.
 Application for approval
 4.
 Approval
 5.
 General specifications
 6.
 Individual specifications
 7.
 Registration of vehicles
 8.
 Conformity of production
 9.
 Penalties for non-conformity of production
 10.
 Modification and extension of approval of a vehicle type with regard to the installation of lighting and light-signalling devices
 11.
 Production definitely discontinued
 12.
 Transitional provisions
 13.
 Names and addresses of Technical Services responsible for conducting approval tests, and of Administrative Departments
 ANNEXES
 Annex 1 —
 Communication concerning the approval or extension or refusal or withdrawal of approval or production definitely discontinued of a vehicle type (moped) with regard to the installation of lighting and light-signalling devices, pursuant to Regulation No 74
 Annex 2 —
 Arrangements of approval marks
 Annex 3 —
 Lamp surfaces, axis and centre of reference, and angles of geometric visibility
 Annex 4 —
 Forward visibility of red lights and rearward visibility of white lights
 Annex 5 —
 Control of conformity of production
 1. SCOPE
 This Regulation applies to vehicles of category L1
 (1) with regard to the installation of lighting and light-signalling devices.
 2. DEFINITIONS
 For the purpose of this Regulation,
 2.1.
 ‘Approval of a vehicle’ means the approval of a vehicle type with regard to the number and mode of installation of the lighting and light-signalling devices;
 2.2.
 ‘Vehicle type’ means a category of power-driven vehicles which do not differ from each other in such essential respects as:
 2.2.1.
 the dimensions and external shape of the vehicle;
 2.2.2.
 the number and position of the devices;
 2.2.3.
 the following shall likewise not be deemed to be ‘vehicles of a different type’:
 2.2.3.1.
 vehicles which differ within the meaning of paragraphs 2.2.1 and 2.2.2 above but not in such a way as to entail a change in the kind, number, position and geometric visibility of the lamps prescribed for the vehicle type in question;
 2.2.3.2.
 vehicles on which lamps approved under one of the Regulations annexed to the 1958 Agreement, or lamps allowed in the country in which the vehicles are registered, are fitted, or are absent where their fitting is optional;
 2.3.
 ‘transverse plane’ means a vertical plane perpendicular to the median longitudinal plane of the vehicle;
 2.4.
 ‘unladen vehicle’ means a vehicle without a driver, or passenger, and unladen, but with its fuel tank full and its normal complement of tools;
 2.5.
 ‘lamp’ means a device designed to illuminate the road or to emit a light signal to other road users. Rear registration plate lamp and retro-reflectors are likewise to be regarded as lamps;
 2.5.1.
 ‘Equivalent lamps’ means lamps having the same function and authorised in the country in which the vehicle is registered; such lamps may have different characteristics from those of the lamps with which the vehicle is equipped at the time of approval, on condition that they satisfy the requirements of this Regulation;
 2.5.2.
 ‘Independent lamps’ means devices having separate illuminating surfaces, separate light sources and separate lamp bodies;
 2.5.3.
 ‘Grouped lamps’ means devices having separate illuminating surfaces and separate light sources, but a common lamp body;
 2.5.4.
 ‘Combined’ means devices having separate illuminating surfaces, but a common light source and a common lamp body;
 2.5.5.
 ‘Reciprocally incorporated’ means devices having separate light sources or a single light source operating under different conditions (for example, optical, mechanical, electrical differences), totally or partially common illuminating surfaces and a common lamp body;
 2.5.6.
 ‘Driving beam (main-beam) headlamp’ means the lamp used to illuminate the road over a long distance ahead of the vehicle;
 2.5.7.
 ‘Passing beam (dipped-beam) headlamp’ means the lamp used to illuminate the road ahead of the vehicle without dazzling of causing undue discomfort to oncoming drivers and other road users;
 2.5.8.
 ‘Front position lamp’ means the lamp used to indicate the presence of the vehicle when viewed from the front;
 2.5.9.
 ‘Retro-reflector’ means a device used to indicate the presence of a vehicle by the reflection of light emanating from a light source not connected to the vehicle, the observer being situated near the source;
 For the purpose of this Regulation, retro-reflecting number plates are not considered as retro-reflectors:
 2.5.10.
 ‘Direction-indicator lamp’ means the lamp used to indicate to other road-users that the driver intends to change direction to the right or to the left;
 A direction-indicator lamp or lamps may also be used according to provisions of Regulation No 97.
 2.5.11.
 ‘Stop lamp’ means the lamp used to indicate to other road-users to the rear of the vehicle that its driver is applying the service brake;
 2.5.12.
 ‘Rear position lamp’ means the lamp used to indicate the presence of the vehicle when viewed from the rear;
 2.5.13.
 ‘Rear-registration-plate illuminating device’ means the device used to illuminate the space reserved for the rear registration plate; such a device may consist of several optical component.
 2.6.
 ‘Light-emitting surface’ of a ‘lighting device’, ‘light-signalling device’ or a retro-reflector means all or part of the exterior surface of the transparent material as declared in the request for approval by the manufacturer of the device on the drawing, see Annex 3;
 2.7.
 ‘Illuminating surface’ (see Annex 3);
 2.7.1.
 ‘Illuminating surface of a lighting device’ (paragraphs 2.5.6 and 2.5.7) means the orthogonal projection of the full aperture of the reflector, or in the case of headlamps with an ellipsoidal reflector of the ‘projection lens’, on a transverse plane. If the lighting device has no reflector, the definition of paragraph 2.7.2 shall be applied. If the light emitting surface of the lamp extends over part only of the full aperture of the reflector, then the projection of that part only is taken into account.
 In the case of a passing beam headlamp, the illuminating surface is limited by the apparent trace of the cut-off on to the lens. If the reflector and lens are adjustable relative to one another, the mean adjustment should be used;
 2.7.2.
 ‘Illuminating surface of a light-signalling device other than a retro-reflector’ (paragraphs 2.5.8, 2.5.10, 2.5.11 and 2.5.12) means the orthogonal projection of the lamp in a plane perpendicular to its axis of reference and in contact with the exterior light-emitting surface of the lamp, this projection being bounded by the edges of screens situated in this plane, each allowing only 98 per cent of the total luminous intensity of the light to persist in the direction of the axis of reference. To determine the lower, upper and lateral limits of the illuminating surface, only screens with horizontal or vertical edges shall be used;
 2.7.3.
 ‘Illuminating surface of a retro-reflector’ (paragraph 2.5.9) means the orthogonal projection of a retro-reflector in a plane perpendicular to its axis of reference and delimited by planes continuous to the outermost parts of the retro-reflector's optical system and parallel to that axis. For the purposes of determining the lower, upper and lateral edges of the device, only horizontal and vertical planes shall be considered;
 2.8.
 The ‘apparent surface’ for a defined direction of observation means, at the request of the manufacturer or his duly accredited representative, the orthogonal projection of:
 either the boundary of the illuminating surface projected on the exterior surface of the lens (a-b),
 or the light-emitting surface (c-d),
 in a plane perpendicular to the direction of observation and tangential to the most exterior point of the lens (see Annex 3 to this Regulation);
 2.9.
 ‘Axis of reference’ (or ‘reference axis’) means the characteristic axis of the lamp determined by the manufacturer (of the lamp) for use as the direction of reference (H = 0°, V = 0°) for angles of field for photometric measurements and for installing the lamp on the vehicle;
 2.10.
 ‘Centre of reference’ means the intersection of the axis of reference with the exterior light-emitting surface; it is specified by the manufacturer of the lamp;
 2.11.
 ‘Angles of geometric visibility’ means the angles which determine the field of the minimum solid angle in which the apparent surface of the lamp must be visible. That field of the solid angle is determined by the segments of the sphere of which the centre coincides with the centre of reference of the lamp and the equator is parallel with the ground. These segments are determined in relation to the axis of reference. The horizontal angles β, correspond to the longitude and the vertical angles α to the latitude. There must be no obstacle on the inside of the angles of geometric visibility to the propagation of light from any part of the apparent surface of the lamp observed from infinity. If measurements are taken closer to the lamp, the direction of observation must be shifted parallel to achieve the same accuracy.
 On the inside of the angles of geometric visibility no account is taken of obstacles, if they were already presented when the lamp was type approved.
 If, when the lamp is installed, any part of the apparent surface of the lamp is hidden by any further parts of the vehicle, proof shall be furnished that the part of the lamp not hidden by obstacles still conforms to the photometric values prescribed for the approval of the device as an optical unit (see Annex 3 of this Regulation). Nevertheless, when the vertical angle of geometric visibility below the horizontal may be reduced to 5° (lamp at less than 750 mm above the ground) the photometric field of measurements of the installed optical unit may be reduced to 5° below the horizontal.
 2.12.
 ‘Extreme outer edge’, on either side of the vehicle means the plane parallel to the median longitudinal plane of the vehicle and tangent to the latter’s lateral outer edge, disregarding rear-view mirrors, direction indicators, position lamps and retro-reflectors;
 2.13.
 ‘Over-all width’ means the distance between the two vertical planes defined in paragraph 2.12 above;
 2.14.
 ‘A single lamp’ means a device or part of a device, having one function and one apparent surface in the direction of the reference axis (see paragraph 2.8 of this Regulation) and one or more light sources.
 For the purpose of installation on a vehicle, a ‘single lamp’ also means any assembly of two independent or grouped lamps, whether identical or not, having the same function, if they are installed so that the projection of their apparent surfaces in the direction of the reference axis occupies not less than 60 per cent of the smallest rectangle circumscribing the projections of the said apparent surfaces in the direction of the reference axis. In such a case, each of these lamps shall, where approval is required, be approved as a type ‘D’ lamp. This possible combination does not apply to driving beam headlamps and passing beam headlamps.
 2.15.
 ‘Distance between two lamps’ which face in the same direction means the shortest distance between the two apparent surfaces in the direction of the reference axis. Where the distance between the lamps clearly meets the requirements of the Regulation, the exact edges of apparent surfaces need not be determined;
 2.16.
 ‘Operating tell-tale’ means a visual or auditory signal (or any equivalent signal) indicating that a device has been switched on and whether or not it is operating correctly;
 2.17.
 ‘Circuit-closed tell-tale’ means a visual (or any equivalent signal) indicating that a device has been switched on, but not indicating whether or not it is operating correctly;
 2.18.
 ‘Optional lamp’ means a lamp, the installation of which is left to the discretion of the manufacturer;
 2.19.
 ‘Ground’ means the surface on which the vehicle stands which should be substantially horizontal;
 2.20.
 ‘Device’ means a component or combination of components used in order to perform one or several functions.
 2.21.
 ‘Colour of the light emitted from the device’. The definitions of the colour of the light emitted given in Regulation No 48 and its series of amendments in force at the time of application for type approval shall apply to this Regulation.
 3. APPLICATION FOR APPROVAL
 3.1.
 The application for approval of a vehicle type with regard to the installation of its lighting and light-signalling devices shall be submitted by the vehicle manufacturer or by his duly accredited representative.
 3.2.
 It shall be accompanied by the following documents and particulars, in triplicate:
 3.2.1.
 a description of the vehicle type with regard to the items mentioned in paragraphs 2.2.1 and 2.2.2 above; the vehicle type shall be specified;
 3.2.2.
 a list of the devices intended by the manufacturer to form the lighting and light-signalling equipment: the list may include several types of device for each function; each type shall be duly identified (national or international approval mark, if approved, name of manufacturer, etc.); in addition, the list may include in respect of each function the additional annotation ‘or equivalent devices’;
 3.2.3.
 a layout drawing of the lighting and light-signalling installation as a whole, showing the position of the various devices on the vehicle;
 3.2.4.
 if necessary, in order to verify the conformity to the prescriptions of the present Regulation, a layout drawing or drawings of each lamp showing the illuminating surface, as defined in paragraph 2.7.1 above, the light-emitting surface as defined in paragraph 2.6, the axis of reference as defined in paragraph 2.9 and the centre of reference as defined in paragraph 2.10. This information is not necessary in the case of the rear registration plate lamp (paragraph 2.5.13).
 3.2.5.
 The application shall include a statement of the method used for the definition of the apparent surface (paragraph 2.8).
 3.3.
 An unladen vehicle fitted with a complete set of lighting and light-signalling equipment, as prescribed in paragraph 3.2.2 above, and representative of the vehicle type to be approved shall be submitted to the Technical Service responsible for conducting approval tests.
 4. APPROVAL
 4.1.
 If the vehicle type submitted for approval pursuant to this Regulation meets the requirements of the Regulation in respect of all the devices specified in the list, approval of that vehicle type shall be granted.
 4.2.
 An approval number shall be assigned to each type approved. Its first two digits (at present 01 for the Regulation in its 01 series of amendments) shall indicate the series of amendments incorporating the most recent major technical amendments made to the Regulation at the time of issue of the approval. The same Contracting Party shall not assign this number to another vehicle type or to the same vehicle type submitted with equipment not specified in the list referred to in paragraph 3.2.2 above, subject to the provisions of paragraph 7 of this Regulation.
 4.3.
 Notice of approval or of extension or refusal of approval or of production definitely discontinued of a vehicle type pursuant to this Regulation shall be communicated to the Parties to the Agreement applying this Regulation, by means of a form conforming to the model in Annex 1 to this Regulation.
 4.4.
 There shall be affixed, conspicuously and in a readily accessible place specified on the approval form, to every vehicle conforming to a vehicle type approved under this Regulation an international approval mark consisting of:
 4.4.1.
 a circle surrounding the letter ‘E’ followed by the distinguishing number of country which has granted approval; (2)
 4.4.2.
 the number of this Regulation followed by the letter ‘R’, a dash, and the approval number to the right of the circle prescribed in paragraph 4.4.1.
 4.5.
 If the vehicle conforms to a vehicle type approved, under one or more other Regulations annexed to the Agreement, in the country which has granted approval under this Regulation, the symbol prescribed in paragraph 4.4.1 need not be repeated; in such a case the Regulation and approval numbers and the additional symbols of all the Regulations under which approval has been granted in the country which has granted approval under this Regulation shall be placed in vertical columns to the right of the symbol prescribed in paragraph 4.4.1.
 4.6.
 The approval mark shall be clearly legible and be indelible.
 4.7.
 The approval mark shall be placed close to or on the vehicle data plate affixed by the manufacturer.
 4.8.
 Annex 2 to this Regulation gives examples of the arrangement of the approval marks.
 5. GENERAL SPECIFICATIONS
 5.1. The lighting and light-signalling devices shall be so fitted that in normal conditions of use, and not withstanding the vibrations to which they may be subjected, they retain the characteristics prescribed by this Regulation and enable the vehicle to comply with the requirements of this Regulation. In particular, it shall not be possible for the lamps to be inadvertently maladjusted.
 5.2. The illuminating lamps shall be so installed that correct adjustment of their orientation can easily be carried out.
 5.3. For all light-signalling devices, including those mounted on the side, the reference axis of the lamp when fitted to the vehicle shall be parallel to the bearing plane of the vehicle on the road; in addition, it shall be perpendicular to the median longitudinal plane of the vehicle in the case of side retro-reflectors and parallel to that plane in the case of all other devices.
 A tolerance of ± 3° shall be allowed in each direction.
 In addition, if specifications for fitting are provided by the manufacturer they shall be complied with.
 5.4. In the absence of specific instructions, the height and orientation of the lamps shall be verified with the vehicle unladen and placed on a flat horizontal surface, its median longitudinal plane being vertical and the handlebars being in the position corresponding to the straight ahead movement.
 5.5. In the absence of specific instructions:
 5.5.1.
 single lamps or reflectors shall be mounted such that their centre of reference lies in the median longitunal plane of the vehicle;
 5.5.2.
 lamps constituting a pair and having the same function shall:
 5.5.2.1.
 be mounted symmetrically in relation to the median longitudinal plane;
 5.5.2.2.
 be symmetrical to one another in relation to the median longitudinal plane;
 5.5.2.3.
 satisfy the same colorimetric requirements;
 5.5.2.4.
 have identical nominal photometric characteristics; and
 5.5.2.5.
 come on and go off simultaneously.
 5.6. Lamps may be grouped, combined or reciprocally incorporated with one another provided that all the requirements regarding colour, position, orientation, geometric visibility, electrical connections and other requirements, if any, for each lamp are fulfilled.
 5.7. The maximum height above ground shall be measured from the highest point and the minimum height from the lowest point of the apparent surface in the direction of the reference axis. For passing beam headlamps, the minimum height from the ground shall be measured from the lowest point of the effective outlet of the optical system (e.g. reflector, lens, projection lens) independent of its utilisation.
 Where the (maximum and minimum) height above the ground clearly meets the requirements of the Regulation, the exact edges of any surface need not be determined.
 When referring to the distance between lamps, the position, as regards width, shall be determined from the inner edges of the apparent surface in the direction of the reference axis.
 Where the position, as regards width, clearly meets the requirements of the Regulation, the exact edges of any surface need not be determined.
 5.8. In the absence of specific instructions, no lamps other than direction-indicator lamps and the vehicle-hazard warning signal shall be flashing lamps.
 5.9. No red light shall be visible towards the front and no white light shall be visible towards the rear. Compliance with this requirement shall be verified as shown hereunder (see drawing in Annex 4):
 5.9.1.
 visibility of red light towards the front: there must be no direct visibility of a red light if viewed by an observer moving within zone 1 of a transverse plane situated 25 m in front of the vehicle;
 5.9.2.
 visibility of white light towards the rear: there must be no direct visibility of a white lamp if viewed by an observer moving within zone 2 of a transverse plane situated 25 m behind the vehicle;
 5.9.3.
 zones 1 and 2, as seen by the observer, are limited in their respective planes as follows:
 5.9.3.1.
 in height, by two horizontal planes 1 m and 2,2 m respectively above the ground;
 5.9.3.2.
 in width, by two vertical planes which, forming to the front and the rear respectively an angle of 15° outwards from the vehicle’s median longitudinal plane, pass through the point or points of contact of vertical planes parallel to the vehicle’s median longitudinal plane and delimiting the vehicle’s over-all width; if there are several points of contact, the foremost shall correspond to the forward plane and the rearmost to the rearward plane.
 5.10. The electrical connections shall be such that the front position lamp, or the passing beam headlamp, if there is no front position lamp, and the rear position lamp and any rear registration plate illuminating device cannot be switched on or off otherwise than simultaneously.
 5.11. In the absence of specific instructions, the electrical connection shall be such that the driving beam headlamp and the passing beam headlamp cannot be switched on unless the lamps referred to in paragraph 5.10 above are likewise switched on. This requirement need not, however, be satisfied in the case of the driving beam headlamp and passing beam headlamp where their luminous warnings consist in switching on the passing-beam headlamp intermittently, at short intervals, or in switching on the passing beam headlamp and driving beam headlamp alternately at short intervals.
 5.11.1.
 The headlamp shall automatically be on when the engine is running.
 5.12. Tell-tale lamps
 5.12.1.
 Every tell-tale lamp shall be readily visible to a driver in the normal driving position.
 5.12.2.
 Where a ‘circuit-closed’ tell-tale is prescribed by this Regulation, it may be replaced by an ‘operating’ tell-tale.
 5.13. Colours of the lights (3)
 The colours of the lights referred to in this Regulation shall be as follows:
 driving beam headlamp
 :
 white
 passing beam headlamp
 :
 white
 front position lamp
 :
 white
 front retro-reflector non-triangular
 :
 white
 side retro-reflector, non-triangular
 :
 amber at the front
 amber or red at the rear
 pedal retro-reflector
 :
 amber
 rear retro-reflector, non-triangular
 :
 red
 direction-indicator lamp
 :
 amber
 stop lamp
 :
 red
 rear position lamp
 :
 red
 rear-registration plate lamp
 :
 white
 5.14. Every vehicle submitted for approval pursuant to this Regulation shall be equipped with the following lighting and light-signalling devices:
 5.14.1.
 passing beam headlamp (paragraph 6.2);
 5.14.2.
 rear position lamp (paragraph 6.10);
 5.14.3.
 side retro-reflector, non-triangular (paragraph 6.5);
 5.14.4.
 rear retro-reflector, non-triangular (paragraph 6.7);
 5.14.5.
 pedal retro-reflectors (paragraph 6.6), only for mopeds with pedals;
 5.14.6.
 stop lamp (paragraph 6.9);
 5.14.7.
 Rear registration plate illuminating device, where such a plate is required (paragraph 6.11).
 5.15. It may, in addition, be equipped with the following lighting and light-signalling devices:
 5.15.1.
 driving beam headlamp (paragraph 6.1);
 5.15.2.
 front position lamp (paragraph 6.3);
 5.15.3.
 front retro-reflector, non-triangular (paragraph 6.4).
 5.15.4.
 direction-indicator lamps (paragraph 6.8)
 5.16. The fitting of each of the lighting and light-signalling devices mentioned in paragraphs 5.14 and 5.15 above shall be effected in conformity with the relevant requirements in paragraph 6 of this Regulation.
 5.17. The fitting of any lighting and light-signalling devices other than those mentioned in paragraphs 5.14 and 5.15 is prohibited with the exception of an appropriate illuminating device for the rear-registration plate if it exists and its lighting is required.
 5.18. Lighting and light-signalling devices type-approved for motorcycles and referred to in sections 5.16 and 5.17 may also be fitted to mopeds.
 6. INDIVIDUAL SPECIFICATIONS
 6.1. DRIVING BEAM HEADLAMP
 6.1.1. Number
 One or two of approved type according to:
 (a)
 Regulation No 113;
 (b)
 Class A of Regulation No 112;
 (c)
 Regulation No 1;
 (d)
 Regulation No 57;
 (e)
 Regulation No 72;
 (f)
 Regulation No 76.
 6.1.2. Arrangement
 No special requirement.
 6.1.3. Position
 6.1.3.1. Width
 6.1.3.1.1.
 an independent driving lamp may be fitted above or below or to one side of another front lamp: if these lamps are on top of the other the reference centre of the driving lamp must be located within the medium longitudinal plane of the vehicle; if these lamps are side by side their reference centre must be symmetrical in relation to the median longitudinal plane of the vehicle.
 6.1.3.1.2.
 a driving beam headlamp that is reciprocally incorporated with another front lamp must be fitted in such a way that its reference centre lies within the median longitudinal plane of the vehicle. However, when the vehicle is also fitted with an independent passing beam headlamp or a passing beam headlamp that is reciprocally incorporated with a front position lamp alongside the driving beam headlamp their reference centres must be symmetrical in relation to the median longitudinal plane of the vehicle.
 6.1.3.1.3.
 two driving lamps of which either one or both are reciprocally incorporated with another front lamp must be fitted in such a way that their reference centres are symmetrical in relation to the median longitudinal plane of the vehicle.
 6.1.3.2. Length: at the front of the vehicle. This requirement is regarded as satisfied if the light emitted does not cause discomfort to the driver either directly or indirectly by means of the rear-view mirrors and/or reflective surfaces on the vehicle.
 6.1.3.3. In any case, the distance between the edge of the illumination surface of any independent driving lamp and the edge of that of the passing lamp must not exceed 200 mm.
 6.1.3.4. The distance separating the illuminating surfaces of two driving lamps must not exceed 200 mm.
 6.1.4. Geometric visibility
 The visibility of the illuminating surface, including its visibility in areas which do not appear to be illuminated in the direction of observation considered, shall be ensured within a divergent space defined by generating lines based on the perimeter of the illuminating surface and forming an angle of not less than 5° with the axis of reference of the headlamp.
 6.1.5. Orientation
 Forwards. The lamp(s) may move in line with the steering angle.
 6.1.6. May not be ‘combined’ with any other lamp.
 6.1.7. Electrical connections
 The passing beam(s) may remain illuminated with the driving beam(s).
 6.1.8. ‘Circuit-closed’ tell-tale
 Mandatory, non-flashing blue signal lamp.
 6.2. PASSING BEAM HEADLAMP
 6.2.1. Number
 One or two of approved type according to:
 (a)
 Regulation No. 113 (4);
 (b)
 Class A of Regulation No 112;
 (c)
 Regulation No 1;
 (d)
 Regulation No 56;
 (e)
 Regulation No 57;
 (f)
 Regulation No 72;
 (g)
 Regulation No 76
 (h)
 Regulation No 82.
 6.2.2. Arrangement
 No special requirement.
 6.2.3. Position
 6.2.3.1. Width
 6.2.3.1.1.
 an independent passing lamp may be installed above, below or to one side of another front lamp: if these lamps are one above the other the reference centre of the passing lamp must be located within the medium longitudinal plane of the vehicle; if these lamps are side by side their reference centre must be symmetrical in relation to the median longitudinal plane of the vehicle.
 6.2.3.1.2.
 a passing beam headlamp, that is reciprocally incorporated with another front lamp, must be fitted in such a way that its reference centre lies within the median longitudinal plane of the vehicle. However, when the vehicle is also fitted with an independent driving beam headlamp, or a driving beam headlamp that is reciprocally incorporated with a front position lamp alongside the passing beam headlamp, their reference centres must be symmetrical in relation to the median longitudinal plane of the vehicle.
 6.2.3.1.3.
 two passing lamps, of which either one or both are reciprocally incorporated with another front lamp must be installed in such a way that their reference centres are symmetrical in relation to the median longitudinal plane of the vehicle.
 6.2.3.2. Height: a minimum of 500 mm and a maximum of 1 200 mm above the ground.
 6.2.3.3. Length: at the front of the vehicle. This requirement is regarded as satisfied if the light emitted does not cause discomfort to the driver either directly or indirectly by means of the rear-view mirrors and/or reflective surfaces of the vehicle.
 6.2.3.4. In the case of two passing lamps the distance separating the illuminating surfaces must not exceed 200 mm.
 6.2.4. Geometric visibility
 Defined by angles α and β as specified in paragraph 2.11:
 α
 =
 15° and 10° downwards;
 β
 =
 45° to the left and to the right for a single lamp;
 β
 =
 45° outwards and 10° inwards for each pair of lamps.
 The presence of partitions or other items of equipment near the head-lamp shall not give rise to secondary effects causing discomfort to other road users.
 6.2.5. Orientation
 Forwards. The lamp(s) may move in line with the steering angle.
 6.2.6. May not be ‘combined’ with any other lamp.
 6.2.7. Electrical connections
 The control for changing over to the passing beam(s) shall switch off the driving beam(s) simultaneously.
 6.2.8. Tell tale
 Optional, circuit-closed, green, non-flashing.
 6.3. FRONT POSITION LAMP
 6.3.1. Number
 One or two.
 6.3.2. Arrangement
 No special requirement.
 6.3.3. Position
 6.3.3.1.
 Width:
 an independent front position lamp may be fitted above or below, or to one side of another front lamp: if these lamps are one above the other the reference centre of the front position lamp must be located within the median longitudinal plane of the vehicle; if these lamps are side by side their reference centres must be symmetrical in relation to the median longitudinal plane of the vehicle;
 a front position lamp that is reciprocally incorporated with another front lamp must be installed in such a way that its reference centre is situated in the median longitudinal plane of the vehicle. However, when the vehicle is also fitted with another front lamp alongside the front position lamp, their reference centres must be symmetrical in relation to the median longitudinal plane of the vehicle.
 Two front position lamps, one or both of them reciprocally incorporated with another front lamp must be installed in such a way that their reference centres are symmetrical in relation to the median longitudinal plane of the vehicle.
 6.3.3.2.
 in height: not less than 350 mm nor more than 1 200 mm above the ground;
 6.3.3.3.
 in length: at the front of the vehicle.
 6.3.4. Geometric visibility
 the vertical angle
 :
 15° upwards and downwards;
 however, the vertical angle below the horizontal may be reduced to 5° if the height of the lamps is less than 750 mm
 the horizontal angle
 :
 80° to the left and to the right for a single lamp;
 the horizontal angle may be 80° outwards and 45° inwards for each pair of lamps.
 6.3.5. Orientation
 Forwards. The lamp(s) may move in line with the steering angle.
 6.3.6. Tell tale
 Either an optional, circuit-closed, green, non-flashing tell tale or instrument illumination.
 6.3.7. Other requirements
 None.
 6.4. FRONT RETRO-REFLECTOR, NON-TRIANGULAR
 6.4.1. Number
 One.
 6.4.2. Arrangement
 No special requirement.
 6.4.3. Position
 in height: not less than 400 mm nor more than 1 200 mm above the ground;
 6.4.4. Geometric visibility
 Horizontal angle
 :
 30° to the left and to the right.
 Vertical angle
 :
 15° above and below the horizontal.
 The vertical angle below the horizontal may be reduced to 5°, however, if the height of the reflector is less than 750 mm.
 6.4.5. Orientation
 Forwards. The reflector may move in line with the steering angle.
 6.4.6. Other requirements
 None.
 6.5. SIDE RETRO-REFLECTOR, NON-TRIANGULAR
 6.5.1. Number per side
 One or two.
 6.5.2. Arrangement
 No special requirement.
 6.5.3. Position
 6.5.3.1.
 on the side of the vehicle.
 6.5.3.2.
 in height: not less than 300 mm or more than 1 000 mm above the ground;
 6.5.3.3.
 in length: should be placed in such a position that under normal conditions it may not be masked by the driver's or passenger's clothes.
 6.5.4. Geometric visibility
 Horizontal angle
 :
 30° to the front and to the rear.
 Vertical angle
 :
 15° above and below the horizontal.
 The vertical angle below the horizontal may be reduced to 5°, however, if the height of the lamp is less than 750 mm.
 6.5.5. Orientation
 The reference axis of the retro-reflectors must be perpendicular to the vehicle’s median longitudinal plane and directed outwards. The front side retro-reflectors may move with the steering angle.
 6.6. PEDAL RETRO-REFLECTORS
 6.6.1. Number
 Four retro-reflectors or retro-reflector groups.
 6.6.2. Arrangement
 No special requirement.
 6.6.3. Other requirements
 The outer faces of the illuminating surface of the retro-reflectors shall be recessed into the body of the pedal.
 The retro-reflectors shall be mounted in the pedal body in such a way as to be clearly visible both to the front and to the rear of the vehicle. The reference axis of such retro-reflectors, the shape of which shall be adapted to that of the pedal body, shall be perpendicular to the pedal axis.
 Pedal retro-reflectors shall be fitted only to those pedals of the vehicle which, by means of cranks or similar devices, can be used to provide a means of propulsion alternative to the engine.
 They shall not be fitted to pedals which serve as controls for the vehicle or which serve only as footrests for the rider or passenger.
 They shall be visible to the front and the rear.
 6.7. REAR RETRO-REFLECTOR, NON-TRIANGULAR
 6.7.1. Number
 One or two.
 6.7.2. Arrangement
 No special requirement.
 6.7.3. Position
 6.7.3.1.
 in height: not less than 250 mm nor more than 900 mm above the ground.
 6.7.3.2.
 in length: at the rear of the vehicle.
 6.7.4. Geometric visibility
 Horizontal angle
 :
 30° to left and to right for a single reflector;
 30° outwards and 10° inwards for each pair of reflectors;
 Vertical angle
 :
 15° above and below the horizontal.
 The vertical angle below the horizontal may be reduced to 5°, however, if the height of the lamp is less than 750 mm.
 6.7.5. Orientation
 Rearwards.
 6.8. DIRECTION-INDICATOR LAMP
 6.8.1. Number
 Two per side.
 6.8.2. Arrangement
 Two front indicators (category 11 (5));
 Two rear indicators (category 12 (5)).
 6.8.3. Position
 6.8.3.1.
 in width:
 6.8.3.1.1.
 For front indicators, the following requirements shall all be met:
 (1)
 there shall be a minimum distance of 240 mm between illuminating surfaces;
 (2)
 the indicators shall be situated outside the longitudinal vertical plane tangential to the outer edges of the illuminating surface of the headlamp(s);
 (3)
 there shall be a minimum distance between the illuminating surface of the indicators and passing beam headlamp closest to one another as follows:
 Minimum indicator intensity
 (cd)
 Minimum separation
 (mm)
 90
 75
 175
 40
 250
 20
 400
 ≤ 20
 6.8.3.1.2.
 For rear indicators, the clearance between the inner edges of the two apparent surfaces shall be at least 160 mm.
 6.8.3.2.
 In height: not less than 350 mm or more than 1 200 mm above the ground.
 6.8.3.3.
 in length: the forward distance between the centre of reference of the rear indicators and the transverse plane which constitutes the rearmost limit of the vehicle's over-all length shall not exceed 300 mm.
 6.8.4. Geometric visibility
 Horizontal angle
 :
 20° inwards and 80° outwards.
 Vertical angle
 :
 15° above and below the horizontal.
 The vertical angle below the horizontal may be reduced to 5°, however, if the height of the lamp is less than 750 mm.
 6.8.5. Orientation
 The front indicators may move in line with the steering angle.
 6.8.6. May not be ‘combined’ with any other lamp.
 6.8.7. May not be ‘reciprocally incorporated’ with any other lamp.
 6.8.8. Electrical connections
 Direction-indicator lamps shall light up independently of the other lamps. All the direction-indicator lamps on one side of a vehicle shall be switched on and off by means of one control.
 6.8.9. Other requirements
 The characteristics indicated below shall be measured with no other load on the electrical system except that which is required for the operation of the engine and lighting devices.
 6.8.9.1. In the case of all vehicles which supply direct current to the direction indicators, the light flashing frequency shall be 90 ± 30 times per minute.
 6.8.9.1.1.
 The flashing of the direction indicators on the same side of the vehicle may occur synchronously or alternately.
 6.8.9.1.2.
 Operation of the light-signal control shall be followed within not more than one second by the appearance of the light from any of the indicators and within not more than one-and-a-half seconds by the first extinction of the light.
 6.8.9.2. In the case of a vehicle which supplied alternating current to the direction indicators, where the speed of the engine is between 50 per cent and 100 per cent of the engine speed corresponding to the maximum design speed of the vehicle; the light flashing frequency shall be 90 ± 30 times per minute.
 6.8.9.2.1.
 The flashing of the direction indicators on the same side of the vehicle may occur synchronously or alternately.
 6.8.9.2.2.
 Operation of the lamp-signal control shall be followed within not more than one second by the appearance of the light from any of the indicators and within not more than one-and-one-half seconds by the first extinction of the light.
 6.8.9.3. In the case of a vehicle which supplies alternating current to the direction indicators, where the speed of the engine is between the idling speed indicated by the manufacturer and 50 per cent of the engine speed corresponding to the maximum speed of the vehicle, the lamp flashing frequency shall be between 90 + 30 and 90 - 45 times per minute;
 6.8.9.3.1.
 The flashing of the direction indicators on the same side of the vehicle may occur synchronously or alternately.
 6.8.9.3.2.
 Operation of the lamp-signal control shall be followed within not more than one second by the appearance of the light from any of the indicators and within not more than one-and-one-half seconds by the first extinction of the light.
 6.8.10. In the event of failure, other than a short circuit, of one direction indicator lamp, the other must continue to flash or remain alight but the frequency in this condition shall be different from that prescribed, unless the vehicle is equipped with a tell-tale.
 6.8.11. Tell tale
 Mandatory if the direction indicators are not visible to the rider: operational, green, flashing and/or audible. In the event of an indicator malfunction the tell tale shall; go off, stay on or change frequency.
 6.9. STOP LAMP
 6.9.1. Number
 One or two.
 6.9.2. Arrangement
 No special requirement.
 6.9.3. Position
 6.9.3.1.
 in height: not less than 250 mm or more than 1 500 mm above the ground;
 6.9.3.2.
 in length: at the rear of the vehicle.
 6.9.4. Geometric visibility
 Horizontal angle
 :
 45° to left and to right for a single lamp:
 45° outwards and 10° inwards for each pair of lamps:
 Vertical angle
 :
 15° above and below the horizontal.
 The vertical angle below the horizontal may be reduced to 5°, however, if the height of the lamp is less than 750 mm.
 6.9.5. Orientation
 Rearwards.
 6.9.6. Electrical connections
 Shall light up at any service brake application.
 6.9.7. Other requirements
 The luminous intensity of the stop lamp shall be markedly greater than that of the rear position lamp.
 6.9.8. Tell tale
 Prohibited.
 6.10. REAR POSITION LAMP
 6.10.1. Number
 One or two.
 6.10.2. Arrangement
 No special requirement.
 6.10.3. Position
 6.10.3.1.
 in height: not less than 250 mm nor more than 1 500 mm above the ground;
 6.10.3.2.
 in length at the rear of the vehicle.
 6.10.4. Geometric visibility
 Horizontal angle
 :
 80° to left and to right for a single lamp:
 the horizontal angle may be 80° outwards and 45° inwards for each pair of lamps:
 Vertical angle
 :
 15° above and below the horizontal.
 The vertical angle below the horizontal may be reduced to 5°, however, if the height of the lamp is less than 750 mm.
 6.10.5. Orientation
 Rearwards.
 6.10.6. Tell tale
 Optional, shall be combined with that for the front position lamp.
 6.10.7. Other requirements
 None.
 6.11. REAR-REGISTRATION-PLATE ILLUMINATING DEVICE
 6.11.1. Number
 One. The device may consist of several optical components designed to illuminate the space reserved for the registration plate.
 6.11.2.
 Arrangement
 Such that the device illuminates the space reserved for the registration plate.
 6.11.3.
 Position
 6.11.3.1.
 in width:
 6.11.3.2.
 in height:
 6.11.3.3.
 in length:
 6.11.4.
 Geometric visibility
 6.11.5.
 Orientation
 6.11.6. Tell-tale
 Optional: Its function shall be performed by the tell-tale prescribed for the position lamp.
 6.11.7. Other requirements
 When the rear registration plate lamp is combined with the rear position lamp, reciprocally incorporated in the stop lamp, the photometric characteristics of the rear registration plate lamp may be modified during the illumination of the stop lamp.
 7. REGISTRATION OF VEHICLES
 Nothing shall prevent a Government from requiring or prohibiting the presence of a driving lamp as mentioned in paragraph 5.15.1 on vehicles registered in its territory, provided that it so notifies the Secretary General of the United Nations at the time of its communication the application of this Regulation.
 8. CONFORMITY OF PRODUCTION
 The conformity of production procedures shall comply with those set out in the Agreement, Appendix 2 (E/ECE/324 - E/ECE/TRANS/505/Rev.2), with the following requirements:
 8.1.
 Mopeds approved under this Regulation shall be so manufactured as to conform to the type approved by meeting the requirements set out in paragraphs 5 and 6 above.
 8.2.
 The minimum requirements for conformity of production control procedures set forth in Annex 5 to this Regulation shall be complied with.
 8.3.
 The authority which has granted type approval may at any time verify the conformity control methods applied in each production facility. The normal frequency of these verifications shall be once a year.
 9. PENALTIES FOR NON-CONFORMITY OF PRODUCTION
 9.1.
 The approval granted in respect of a vehicle type pursuant to this Regulation may be withdrawn if the requirements set forth above are not met.
 9.2.
 If a Contracting Party to the Agreement applying this Regulation withdraws an approval it has previously granted, it shall forthwith so notify the other Contracting Parties applying this Regulation, by means of a communication form conforming to the model in Annex 1 to this Regulation.
 10. MODIFICATION AND EXTENSION OF APPROVAL OF A VEHICLE TYPE WITH REGARD TO THE INSTALLATION OF LIGHTING AND LIGHT-SIGNALLING DEVICES
 10.1.
 Every modification of the vehicle type shall be notified to the Administrative Department which approved that vehicle type. The department may then either:
 10.1.1.
 Consider that the modifications made are unlikely to have an appreciable adverse effect and that in any case the vehicle still complies with the requirements; or
 10.1.2.
 Require a further test report from the Technical Service responsible for conducting the tests.
 10.2.
 Confirmation or refusal of approval, specifying the alterations shall be communicated by the procedure specified in paragraph 4.3 above to the Parties to the Agreement which apply this Regulation.
 10.3.
 The Competent Authority issuing the extension of approval shall assign a series number for such an extension and inform thereof the other Parties to the 1958 Agreement applying this Regulation by means of a communication form conforming to the model in Annex 1 to this Regulation.
 11. PRODUCTION DEFINITELY DISCONTINUED
 If the holder of the approval completely ceases to manufacture a vehicle type approved in accordance with this Regulation, he shall so inform the authority which granted the approval. Upon receiving the relevant communication that authority shall inform thereof the other Parties to the 1958 Agreement applying this Regulation by means of a communication form conforming to the model in Annex 1 to this Regulation.
 12. TRANSITIONAL PROVISIONS
 12.1.
 As from the official date of entry into force of the 01 series of amendments, no Contracting Party applying this Regulation shall refuse to grant approvals under this Regulation as amended by the 01 series of amendments.
 12.2.
 As from 24 months after the date of entry into force mentioned in paragraph 12.1 above, Contracting Parties applying this Regulation shall grant approvals only if the vehicle type with regard to the number and mode of installation of the lighting and light-signalling devices corresponds to the requirements of the 01 series of amendments to this Regulation.
 12.3.
 Existing approvals granted under this Regulation before the date mentioned in paragraph 12.2 above shall remain valid. In the case of vehicles first registered more than four years after the date of entry into force mentioned in paragraph 12.1 above Contracting Parties applying this Regulation may refuse the vehicle type with regard to the number and mode of installation of the lighting and light-signalling devices which do not meet the requirements of the 01 series of amendments to this Regulation.
 13. NAMES AND ADDRESSES OF TECHNICAL SERVICES RESPONSIBLE FOR CONDUCTING APPROVAL TESTS AND OF ADMINISTRATIVE DEPARTMENTS
 The Parties to the Agreement which apply this Regulation shall communicate to the United Nations Secretariat the names and addresses of the Technical Services responsible for conducting approval tests and of the Administrative Departments which grant approval and to which forms certifying approval or refusal or withdrawal of approval, issued, in other countries, are to be sent.
 (1) As defined in Annex 7 to the Consolidated Resolution on the Construction of Vehicles (R.E.3), (document TRANS/WP.29/78/Rev.1/Amend.2 as last amended by Amend.4).
 (2) The distinguishing numbers of the Contracting Parties to the 1958 Agreement are reproduced in Annex 3 to Consolidated Resolution on the Construction of Vehicles (R.E.3), document TRANS/WP.29/78/Rev.2/Amend.1.
 (3) Measurement of the chromaticity coordinates of the light emitted by the lamps is not part of this Regulation.
 (4) Headlamps of Class A of Regulation No 113 with LED modules only on vehicles with a maximum design speed not exceeding 25 km/h.
 (5) May be replaced by indicators of categories 1 and 2 respectively of Regulation No 6.
 ANNEX 1
 COMMUNICATION
 (maximum format: A4 (210 × 297 mm))
 ANNEX 2
 ARRANGEMENTS OF APPROVAL MARKS
 MODEL A
 (See paragraph 4.4 of this Regulation)
 The above approval mark affixed to a moped shows that the vehicle type concerned has, with regard to the installation of lighting and light-signalling devices, been approved in the Netherlands (E4), pursuant to Regulation No 74 under approval number 012439. The first two digits of the approval number indicate that the approval was granted in accordance with the requirements of Regulation No 74, as amended by the 01 series of amendments.
 MODEL B
 (See paragraph 4.5 of this Regulation)
 The above approval mark affixed to a moped shows that the vehicle type concerned has been approved in the Netherlands (E4) pursuant to Regulations No 74 and No 78. (1) The approval numbers indicate that, at the dates when the respective approvals were given, Regulation No 74 included the 01 series of amendments and Regulation No 78 already included the 02 series of amendments.
 (1) The latter is given merely as an example.
 ANNEX 3
 LAMP SURFACES, AXIS AND CENTRE OF REFERENCE, AND ANGLES OF GEOMETRIC VISIBILITY
 ILLUMINATING SURFACE IN COMPARISON WITH LIGHT-EMITTING SURFACE
 (See paragraphs 2.9 and 2.8 of this Regulation)
 SKETCH A
 Illuminating surface
 Light-emitting surface
 Edges are
 a and b
 c and d
 SKETCH B
 Illuminating surface
 Light-emitting surface
 Edges are
 a and b
 c and d
 ANNEX 4
 FORWARD VISIBILITY OF RED LIGHTS AND REARWARD VISIBILITY OF WHITE LIGHTS
 (See paragraph 5.9 of this Regulation)
 Figure 1
 Forward visibility of a red light
 Figure 2
 Rearward visibility of a white light
 ANNEX 5
 CONTROL OF CONFORMITY OF PRODUCTION
 1. TESTS
 1.1. Position of lamps
 The position of the lamps as specified in paragraph 6 shall be checked in accordance with the general requirements set out in paragraph 5 of this Regulation.
 The values measured for the distances shall be such that the individual specifications applicable to each lamp are fulfilled.
 1.2. Visibility of lamps
 1.2.1.
 The angles of geometric visibility shall be checked in accordance with paragraph 2.11 of this Regulation.
 The values measured for the angles shall be such that the individual specifications applicable to each lamp are fulfilled except that the limits of the angles may have an allowance corresponding to the ± 3° variation permitted in paragraph 5.3 for the mounting of the light-signalling devices.
 1.2.2.
 The visibility of red light towards the front and of white light towards the rear shall be checked in accordance with paragraph 5.9 of this Regulation.
 1.3. Electrical connections and tell-tales
 The electrical connections shall be checked by switching on every lamp supplied by the electrical system of the moped. The lamps and tell-tales shall function in accordance with the provisions set out in paragraph 5.10 of this Regulation and with the individual specifications applicable to each lamp.
 1.4. The presence number, colour, arrangement and, where applicable, the category of lamps shall be checked by visual inspection of the lamps and their markings.
 These shall be such that the requirements set out in paragraph 5.13 and the individual specifications applicable to each lamp are fulfilled.


text:
 23.8.2018
 MT
 Il-Ġurnal Uffiċjali tal-Unjoni Ewropea
 L 215/3
 DEĊIŻJONI TAL-KUMITAT KONĠUNT TAŻ-ŻEE
 Nru 217/2016
 tat-2 ta' Diċembru 2016
 li temenda l-Anness I (Kwistjonijiet veterinarji u fitosanitarji) tal-Ftehim ŻEE [2018/1155]
 IL-KUMITAT KONĠUNT TAŻ-ŻEE,
 Wara li kkunsidra l-Ftehim dwar iż-Żona Ekonomika Ewropea (“il-Ftehim ŻEE”), u b'mod partikolari l-Artikolu 98 tiegħu,
 Billi:
 (1)
 Id-Deċiżjoni ta' Implimentazzjoni tal-Kummissjoni (UE) 2016/1235 tas-26 ta' Lulju 2016 li tawtorizza laboratorju fir-Repubblika tal-Korea jwettaq it-testijiet seroloġiċi biex jissorvelja l-effikaċja tat-tilqim tal-klieb, tal-qtates u tal-inmsa kontra r-rabja (1) għandha tiġi inkorporata fil-Ftehim ŻEE.
 (2)
 Din id-Deċiżjoni tikkonċerna leġiżlazzjoni rigward annimali ħajjin li mhumiex ħut u annimali tal-akkwakultura. Il-leġiżlazzjoni li tikkonċerna dawn il-kwistjonijiet ma tapplikax għall-Iżlanda, kif speċifikat fil-paragrafu 2 tal-Parti Introduttorja tal-Kapitolu 1 tal-Anness 1 tal-Ftehim ŻEE. Għaldaqstant, din id-Deċiżjoni ma tapplikax għall-Iżlanda.
 (3)
 Din id-Deċiżjoni tikkonċerna l-leġiżlazzjoni rigward kwistjonijiet veterinarji. Il-leġiżlazzjoni dwar kwistjonijiet veterinarji ma tapplikax għal-Liechtenstein dment li l-applikazzjoni tal-Ftehim bejn il-Komunità Ewropea u l-Konfederazzjoni Żvizzera dwar il-kummerċ fi prodotti agrikoli tiġi estiża għal-Liechtenstein, kif speċifikat fl-adattamenti settorjali tal-Anness I tal-Ftehim ŻEE. Għaldaqstant, din id-Deċiżjoni ma għandhiex tapplika għal-Liechtenstein.
 (4)
 L-Anness I tal-Ftehim ŻEE jeħtieġ għaldaqstant li jiġi emendat skont dan,
 ADOTTA DIN ID-DEĊIŻJONI:
 Artikolu 1
 Il-punt li ġej jiżdied wara l-punt 101 (id-Deċiżjoni ta' Implimentazzjoni tal-Kummissjoni (UE) Nru 2016/423) fil-Parti 4.2 tal-Kapitolu I tal-Anness I għall-Ftehim ŻEE:
 “102.
 32016 D 1235: Id-Deċiżjoni ta' Implimentazzjoni tal-Kummissjoni (UE) 2016/1235 tas-26 ta' Lulju 2016 li tawtorizza laboratorju fir-Repubblika tal-Korea jwettaq it-testijiet seroloġiċi biex jissorvelja l-effikaċja tat-tilqim tal-klieb, tal-qtates u tal-inmsa kontra r-rabja (ĠU L 202, 28.7.2016, p. 43).
 Dan l-att ma japplikax għall-Iżlanda.”
 Artikolu 2
 It-test tad-Deċiżjoni ta' Implimentazzjoni (UE) 2016/1235 bil-lingwa Norveġiża, li għandu jiġi ppubblikat fis-Suppliment taż-ŻEE ta' Il-Ġurnal Uffiċjali tal-Unjoni Ewropea, għandu jkun awtentiku.
 Artikolu 3
 Din id-Deċiżjoni għandha tidħol fis-seħħ fit-3 ta' Diċembru 2016, bil-kundizzjoni li jkunu saru n-notifiki kollha skont l-Artikolu 103(1) tal-Ftehim ŻEE (*1).
 Artikolu 4
 Din id-Deċiżjoni għandha tiġi ppubblikata fit-Taqsima taż-ŻEE ta' Il-Ġurnal Uffiċjali tal-Unjoni Ewropea, u fis-Suppliment tiegħu dwar iż-ŻEE.
 Magħmul fi Brussell, it-2 ta' Diċembru 2016.
 Għall-Kumitat Konġunt taż-ŻEE
 Il-President
 Bergdís ELLERTSDÓTTIR
 (1) ĠU L 202, 28.7.2016, p. 43.
 (*1) Ma huma indikati l-ebda rekwiżiti kostituzzjonali.


type: other

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OPATRENIA PRIJATÉ V SÚVISLOTI S OCHORENÍM COVID-19 V DAŇOVEJ OBLASTI | Hronček & Partners
 Dňa 25.04.2020 vstúpila do účinnosti novela zákon č. 67/2020 Z. z. o niektorých mimoriadnych opatreniach vo finančnej oblasti v súvislosti so šírením nebezpečnej nákazlivej ľudskej choroby COVID-19 (ďalej len ,,zákon“), ktorá na obdobie trvania mimoriadnej situácie priniesla viacero zmien v daňovej, colnej a účtovnej oblasti. Jednotlivým zmenám v daňovej oblasti sa venujeme v nasledujúcom článku
 Opatrenia podľa tohto zákona sa uplatňujú počas vyhlásenia mimoriadnej situácie na území Slovenskej republiky, konkrétne od 12.03.2020 do konca kalendárneho mesiaca, v ktorom vláda mimoriadnu situáciu odvolá (ďalej príslušné obdobie označované len ako ,,obdobie pandémie“), a až do uplynutia najneskoršej lehoty podľa tohto zákona. Zákon zároveň ustanovuje oprávnenie vlády prostredníctvom naradenia predĺžiť uplatňovanie týchto opatrení aj po skončení obdobia pandémie za predpokladu, že si to vyžiada ekonomická, sociálna alebo zdravotná situácia.
 Opatrenie v zmysle ust. § 3 zákona sa vzťahuje:
 - na daňový subjekt, ktorý nie je povinný doručovať finančnej správe podania elektronickými prostriedkami a zároveň
 - ide o podanie, ktoré nemá predpísanú štruktúrovanú formu
 ̶̶ týmto spôsobom preto nie je možné doručiť napr. daňové priznanie.
 Podanie, ktoré spĺňa vyššie uvedené podmienky, môže byť podané aj iným elektronickým spôsobom, akým je napr. e-mail. V takom prípade daňový subjekt podanie vytlačí, podpíše a následne podanie naskenuje alebo odfotí, a ako prílohu zašle finančnej správe prostredníctvom e-mailovej adresy. Takéto podanie nie je potrebné doručiť do 5 dní aj v listinnej podobe.
 V prípade, ak by podanie malo nedostatky, pre ktoré nie je spôsobilé na prerokovanie, správca dane rovnakými elektronickými prostriedkami, aké použil aj daňový subjekt, vyzve príslušný daňový subjekt, aby nedostatky podania podľa pokynov správcu dane a v ním určenej lehote odstránil, súčasne ho poučí o následkoch spojených s neodstránením týchto nedostatkov.
 Úprava plynutia lehôt
 Lehota na vykonanie právneho úkonu
 V zmysle ust. § 4 zákona zmeškanie lehoty, ktorá uplynula počas obdobia pandémie, sa odpustí, ak daňový subjekt zmeškaný úkon vykoná najneskôr do konca kalendárneho mesiaca nasledujúceho po skončení obdobia pandémie. Od daňového subjektu sa nevyžaduje, aby podal žiadosť o odpustenie zmeškania lehoty, postačí, ak v tejto náhradnej lehote vykoná zmeškaný úkon.
 Opatrenie v zmysle ust. § 4 zákona:
 ~ vzťahuje sa napr. na podanie odvolania, predloženie dokladov správcovi dane a pod.
 × nevzťahuje sa na podanie daňového priznania, kontrolného výkazu, súhrnného výkazu a platenie dane a preddavkov na daň
 V prípade, ak sa počas obdobia pandémie doručuje písomnosť do vlastných rúk prostredníctvom poštového podniku a fyzická osoba alebo právnická osoba si písomnosť nevyzdvihne do konca lehoty, v ktorej bola zásielka uložená poštovým podnikom, považuje sa posledný deň lehoty, v ktorej bola zásielka uložená na pošte, za deň doručenia, aj keby sa adresát o uložení zásielky nedozvedel.
 O uložení zásielky poštový podnik vhodným spôsobom vyrozumie príslušnú fyzickú osobu alebo právnickú osobu (tzn. prostredníctvom žltého papierika vhodeného do poštovej schránky).
 A. Daňová kontrola sa prerušuje na žiadosť daňového subjektu odo dňa nasledujúceho po dni podania žiadosti do skončenia obdobia pandémie. Ak daňový subjekt nepožiada o prerušenie daňovej kontroly, pri úkonoch v daňovej kontrole sa odpustenie zmeškania lehoty na vykonanie právneho úkonu neuplatní. Lehoty na vykonanie úkonov začnú plynúť znova od dňa 25.04.2020 (t. j. odo dňa účinnosti novely zákona č. 67/2020 Z. z.).
 B. V prípade, ak ide o daňovú kontrolu, ktorá bola zo zákonných dôvodov prerušená pred dňom 12.03.2020, ak nebola prerušená na žiadosť daňového subjektu alebo ak pominuli dôvody, pre ktoré sa daňová kontrola prerušila, tak v takom prípade sa v daňovej kontrole pokračuje. Právne účinky úkonov vykonaných počas daňovej kontroly doteraz prerušenej zastávajú zachované.
 Obdobne ako je upravené prerušenie daňovej kontroly je v zmysle novely zákon č. 67/2020 Z. z. upravené aj prerušenie daňového konania.
 A. Daňové konanie sa prerušuje na žiadosť daňového subjektu odo dňa nasledujúceho po dni podania žiadosti do skončenia obdobia pandémie. V prípade, ak daňový subjekt nepožiada o prerušenie daňového konania ustanovenie o odpustení zmeškania lehoty sa neuplatní; odo dňa 25.04.2020 však lehoty na vykonanie úkonov začnú plynúť odznova.
 B. Daňové konania, ktoré boli prerušené, ak neboli prerušené na žiadosť daňového subjektu alebo ak pominuli dôvody, pre ktoré boli prerušené, sa od dňa 25.04.2020 pokračuje.
 Počas obdobia pandémie sa daňová exekúcia odkladá. Všetky začaté daňové exekúcie sa zo zákona prerušia až do skončenia obdobia pandémie. Právne účinky úkonov, ktoré už boli v daňovej exekúcii vykonané počas obdobia pandémie do 04.04.2020 zostávajú zachované. Zákon v súvislosti s výkonom daňovej exekúcie tak rozšíril opatrenia zamedzujúce výkon dražby a iného súťažného procesu smerujúceho k speňažovaniu majetku dlžníka zavedené zákonom č. 62/2020 Z. z.. Viac sa problematike prerušenia plynutia lehôt podľa zákonom č. 62/2020 Z. z. venujeme v našom skoršom článku.
 Počas obdobia pandémie sa ďalej prerušuje plynutie lehoty:
 lehoty na zánik práva vyrubiť daň
 lehoty, v ktorej sa premlčuje právo na vymáhanie daňového nedoplatku
 lehoty na zánik práva vymáhať daňový nedoplatok
 DAŇOVÉ NEDOPLATKY A SANKCIE
 Dlžná suma dane, ktorej lehota splatnosti uplynie počas obdobia pandémie, sa nepovažuje za daňový nedoplatok, ak daňový subjekt zaplatí alebo odvedie dlžnú sumu dane do konca kalendárneho mesiaca nasledujúceho po skončení obdobia pandémie. To znamená, že na daňový subjekt, ktorému daňový nedoplatok počas pandémie vznikol, sa bude pozerať, akoby tento daňový nedoplatok nemal, ak ho následne vo vyššie uvedenej lehote zaplatí.
 V prípade, ak daňový subjekt daň neuhradí do konca kalendárneho mesiaca nasledujúceho mesiaci, v ktorom bola pandémia skončená, predmetná daň sa dňom nasledujúcim po uplynutí tejto lehoty stáva daňovým nedoplatkom.
 V zmysle ust. § 10a zákon č. 67/2020 Z. z. daňový preplatok na dani z príjmov, ktorý si daňový subjekt uplatní v daňovom priznaní k dani z príjmov podanom počas obdobia pandémie, správca dane daňovému subjektu vráti do 40 dní od konca kalendárneho mesiaca, v ktorom daňový subjekt podal daňové priznanie.
 Daňový preplatok na dani z príjmov, ktorý si daňový subjekt uplatnil v daňovom priznaní k dani z príjmov za zdaňovacie obdobie, ktorým je kalendárny rok 2019, podanom od 01.01.2020 do začatia obdobia pandémie (t. j. do 12.03.2020), správca dane daňovému subjektu vráti do 40 dní od 31.03.2020.
 Zverejňovanie v zozname finančnej správy
 Opatrením sa má zamedziť negatívnym účinkom, ktoré by boli spojené so zverejnením daňových subjektov v príslušných zoznamoch (napr. daňovému subjektu by bolo odopreté poskytnutie úveru).
 Opatrenie v zmysle ust. § 12 zákona:
 ~ vzťahuje sa výlučne na daň z príjmov
 × nevzťahuje sa napr. na daň z pridanej hodnoty
 Daňový subjekt nebude sankcionovaný, ak počas obdobia pandémie nesplní povinnosť podať dodatočné daňové priznanie na dani z príjmov v zákonom ustanovenej lehote, ktorá uplynie počas obdobia pandémie, ak túto povinnosť splní do konca kalendárneho mesiaca nasledujúceho po skončení obdobia pandémie.
 V prípade, ak by daňový subjekt v dodatočnom daňovom priznaní k dani z príjmov podanom počas obdobia pandémie, príp. vo vyššie uvedenej náhradnej lehote, uviedol sumu, ktorá v porovnaní so sumou uvedenou v daňovom priznaní k dani z príjmov predstavuje zvýšenie dane z príjmov, tak pokuta za tento správny delikt sa bude počítať len do dňa začatia obdobia pandémie. To znamená, že za dni v období pandémie a za dni náhradnej lehoty na podanie dodatočného daňového priznania pokuta počítaná nebude.
 Správca dane nevyrubí úrok z omeškania, ak daňový subjekt v ustanovenej výške alebo vo výške určenej rozhodnutím správcu zaplatí daň z príjmov, ktorá sa stala splatnou počas obdobia pandémie, do konca kalendárneho mesiaca nasledujúceho po skončení obdobia pandémie
 Daňovému subjektu, ktorý uvedie v daňovom priznaní daňový preplatok na dani z príjmov, ktorý je vyšší ako daňový preplatok, ktorý mal v daňovom priznaní k dani z príjmov uviesť, správca dane uloží pokutu vo výške 100 % z tohto rozdielu. Rozdiel je daňový subjekt povinný vrátiť. Pokuta sa však neuloží, ak daňový subjekt podá daňové priznanie k dani z príjmov, ktorým si zníži daňový preplatok na dani z príjmov pred jeho vrátením.
 V zmysle ust. § 21 zákona, ak ide o daňové priznanie za zdaňovacie obdobie, ktorého posledný deň lehoty na podanie daňového priznania uplynie počas obdobia pandémie, v takom prípade sa:
 lehota, v ktorej musí byť daň z príjmov zaplatená
 lehota, v ktorej je povinný podať daňové priznanie a daň zaplatiť daňovník, ktorého zdaňovacím obdobím je hospodársky rok
 lehota na podanie oznámenia o zrazení a odvedenie dane (§ 43 ods. 17 zákona č. 595/2003 Z. z. o dani z príjmov) poskytovateľa zdravotnej starostlivost
 predlžuje do konca kalendárneho mesiaca nasledujúceho po mesiaci, v ktorom bola skončená pandémia (ďalej v texte len ,,náhradná lehota“).
 Uvedené predĺženie lehoty sa nepoužije, ak nastane niektorá z nasledujúcich situácií:
 A. Daňovník, ktorého posledný deň lehoty na podanie daňového priznania k dani z príjmov uplynie počas obdobia pandémie (t. j. v čase od 12.03.2020), na základe oznámenia podaného príslušnému správcovi dane do uplynutia náhradnej lehoty na podanie daňového priznania, si môže predĺžiť lehotu na podanie daňového priznania najviac o tri kalendárne mesiace.
 V oznámení uvedie novú lehotu, ktorou môže byť len koniec kalendárneho mesiaca, v ktorej podá daňové priznanie. Oznámenie sa podáva správcovi dane podľa miesta trvalého pobytu, najneskôr do uplynutia náhradnej lehoty.
 To znamená, takýto daňovník môže podať daňové priznanie až v lehote troch kalendárnych mesiacov po uplynutí mesiaca, ktorý nasledoval po mesiaci, v ktorom bolo skončená pandémie (napr. pandémia sa skončí dňa 05. júna 2020, náhradná lehota na podanie daňové priznania je do dňa 31. júla 2020, ak daňovník do 31. júla 2020 podá oznámenie o predĺžení lehoty na podanie daňového priznania, lehota na podanie daňového priznania sa mu predĺži ku dňu uvedenému v tomto oznámení; najviac do 31. októbra 2020).
 Predĺžiť náhradnú lehotu na podanie daňového priznania podaním takéhoto oznámenia nemôže daňovník v konkurze alebo v likvidácii.
 B. Daňovník, ktorého posledný deň lehoty na podanie daňového priznania k dani z príjmov uplynie počas obdobia pandémie (t. j. v čase od 12.03.2020), na základe oznámenia podaného príslušnému správcovi dane do uplynutia náhradnej lehoty na podanie daňového priznania, si môže predĺžiť lehotu na podanie daňového priznania najviac o šesť kalendárnych mesiacov, ak súčasťou jeho príjmov sú zdaniteľné príjmy plynúce zo zdrojov v zahraničí.
 Za zdaniteľné príjmy plynúce zo zdrojov v zahraničí sa analogicky považujú príjmy v zmysle § 16 ods. 1 zákona č. 595/2003 Z. z.. Ide o tzv. recipročné príjmy. Pri aktívnych príjmoch ide napr. o príjem zo závislej činnosti vykonávanej v zahraničí, zo služieb vrátane obchodného, technického a iného poradenstva, z činnosti umelca, športovca, artistu, príjem z činnosti vykonávanej v zahraničí prostredníctvom stálej prevádzkarne. Za pasívne príjmy sa považuje napr. príjem z nakladania s nehnuteľnosťou nachádzajúcou sa v zahraničí.
 V prípade, ak si daňovník odkladom predĺži lehotu na podanie daňového priznania z dôvodu dosiahnutia zdaniteľných príjmov plynúcich zo zdrojov v zahraniční a správca dane zistí, že v úhrne zdaniteľných príjmov neuviedol žiaden príjem zo zdrojov v zahraniční, upraví lehotu na podanie daňového priznania a dátum splatnosti dane na tri mesiace po mesiaci, v ktorom bola skončená pandémia. Ak daňovník nepodá v tejto správcom dane upravenej lehote daňové priznanie a nezaplatí daň, správca dane mu uloží sankciu a vyrubí úrok z omeškania z dlžnej sumy.
 C. Daňovník, ktorý je v konkurze alebo v likvidácii a ktorého posledný deň lehoty na podanie daňového priznania k dani z príjmov uplynie počas obdobia pandémie (t. j. v čase od 12.03.2020), môže podať žiadosť u príslušného správcu dane o predĺženie lehoty na podanie daňového priznania najviac o tri kalendárne mesiace.
 Žiadosť musí byť podaná najneskôr do 15 dní pred uplynutím náhradnej lehoty na podanie daňového priznania (tzn. ak by sa pandémia skončila napr. 05. júna 2020, žiadosť musí byť podaná najneskôr do 17. júla 2020). O žiadosti rozhoduje správca dane a proti rozhodnutiu nie je prípustné odvolanie.
 Daňová povinnosť je splatná v lehote uvedenej v oznámení, príp. v žiadosti (ak sa jej rozhodnutím vyhovelo), a to aj v prípade, ak by daňovník podal daňové priznanie pred týmto termínom. Daňovník môže podať oznámenie/žiadosť o predĺženie lehoty na podanie daňového priznania aj v prípade, ak podá daňové priznanie, no ešte neuplynie náhradná lehota na podanie daňového priznania (t. j. do konca mesiaca nasledujúceho po mesiaci, kedy sa pandémia skončí). Podaním predmetného oznámenia/žiadosti sa mu totiž predĺži lehota na zaplatenie dane, a to aj vtedy, ak nepodá opravné daňové priznanie.
 Osobitne je upravená situácia daňovníkov, ktorí už podali oznámenie alebo žiadosť:
 Daňovník, ktorý podá správcovi dane oznámenie alebo žiadosť o predĺženie lehoty na podanie daňového priznania do skončenia obdobia pandémie a lehota na podanie daňového priznania k dani z príjmov uvedená v oznámení alebo žiadosti uplynie počas obdobia pandémie, sa daňové priznanie k dani z príjmov podáva do konca kalendárneho mesiaca nasledujúceho po mesiaci, v ktorom bola pandémia skončená; právna úprava podľa vyššie uvedených bodov A až C sa neuplatní.
 Ide o situáciu, kedy daňovník podal oznámenie/žiadosť o predĺženie lehoty na podanie daňového priznania do 31.03.2020, pričom ak lehota na podanie daňového priznania uvedená v oznámení/žiadosti uplynie počas obdobia pandémie, takýto daňovník je povinný podať daňové priznanie a zaplatiť daň do konca kalendárneho mesiaca nasledujúceho po mesiaci, v ktorom sa pandémia skončí. Inak povedané, ak daňovník podal oznámenie napr. 27. marca 2020, podľa ktorého bol povinný podať daňové priznanie a zaplatiť daň do 31. mája 2020 (t.j. predĺžil si lehotu o dva mesiace), pandémia sa však skončí až 05. júna 2020, takýto daňovník nemôže podať opätovne oznámenie/žiadosť o predĺžení lehoty, ale je povinný podať daňové priznanie a zaplatiť daň najneskôr do 31. júla 2020.
 Upozorňujeme, že môže nastať aj opačný prípad. V situácii, kedy daňovník do 31.03.2020 podal oznámenie/žiadosť o predĺženie lehoty napr. o tri mesiace, v dôsledku čoho by mal podať daňové priznanie do 30. júna 2020, v prípade, že sa pandémia skončí napr. 30. apríla 2020, takýto daňovník nie je povinný podať daňové priznanie do 31. mája 2020 (tzn. v náhradnej lehote tak ako ostatní daňovníci), ale daňové priznanie môže podať a daň zaplatiť až do 30.júna 2020, a to z toho dôvodu, že lehota predĺžená na základe oznámenia/žiadosti neuplynula počas obdobia pandémie, a preto sa postup podľa ust. § 21 ods. 4 zákona neuplatní.
 V prípade, ak daňovník zomrie, dedič alebo osoba podľa ust. § 35 Zákonníka práce (pozn. manžel, deti alebo rodičia, ak s ním žili v čase smrti v domácnosti) má povinnosť podať daňové priznanie alebo hlásenie v lehote, ktorá uplynie počas obdobia pandémie, v takom prípade podá toto daňové priznanie alebo hlásenie do konca kalendárneho mesiaca nasledujúceho po mesiaci, v ktorom sa pandémia skončí. Takáto osoba je oprávnená podať žiadosť o predĺženie lehoty najviac o tri kalendárne mesiace príslušnému správcovi dane najneskôr do 15 dní pred uplynutím náhradnej lehoty.
 Na záver je potrebné dodať, že vo všetkých vyššie uvedených prípadoch podmienkou pre uplatnenie príslušného postupu je skutočnosť, že posledný deň lehoty na podanie daňového priznania uplynul počas obdobia pandémie. To znamená, ak napr. ide o daňovníka, ktorého zdaňovacím obdobím je hospodársky rok od 01.12.2020 do 30. novembra 2019:
 ak si nepredĺžil lehotu na podanie daňového priznania v zmysle ZDP do 31.mája 2020, lehota na podanie daňového priznania k dani z príjmov právnických osôb mu uplynula 29.02.2020, tzn. pred začatím obdobia pandémie a na takéhoto daňovníka sa náhradná lehota nevzťahuje
 ak si predĺžil lehotu na podanie daňového priznania v zmysle ZDP do 31.mája 2020, a posledný deň tejto lehoty na podanie daňového priznania uplynie počas obdobia pandémie, daňovník môže podať daňové priznanie v náhradnej lehote.
 Ako riešiť NESÚLAD medzi lehotou na podanie daňového priznania podľa zákona č. 67/2020 Z. z. a nariadením vlády č. 48/2020 Z. z.?
 Predĺženie lehoty na podanie daňového priznania k dani z príjmov podľa ust. § 21 zákona č. 67/2020 Z. z. v súvislosti so skoršie prijatým nariadením vlády č. 48/2020 Z. z. o zániku daňového nedoplatku zodpovedajúceho nezaplatenej sankcii prislúchajúcej k zaplatenej dani z príjmov, podľa ktorého sa dňa 19.03.2020 prakticky predĺžila lehota na podanie daňového priznania a zaplatenie dane do 30. júna 2020, sa na viacerých internetových stránkach objavili pochybnosti, v akej lehote sú daňovníci v konečnom dôsledku povinní podať daňové priznanie a daň zaplatiť.
 V tomto smere je potrebné uviesť, že nakoľko zmienené nariadenie nebolo vládou zrušené, nesúlad medzi právnymi predpismi sa odstráni na úrovni aplikácie práva, a to uplatnením jedného zo základných interpretačných pravidiel. V zmysle uplatnenia pravidla lex superior derogat legi inferiori (vyššie právo ruší nižšie právo) uplatnenie zákona, ako právneho predpisu vyššej právnej sily, má prednosť pred uplatnením nariadenia, ako právneho predpisu nižšej právnej sily; tým dochádza k skutočnému zrušeniu takéhoto nariadenia. Vyššia právna sila zákona vo vzťahu k nariadeniu vlády sa odvodzuje priamo z čl. 125 ods. 3 Ústavy SR, podľa ktorého nariadenia vlády musia byť o. i. v súlade so zákonmi.
 Takýto záver podporuje aj hierarchický systém noriem, podľa ktorého dovoľujúca norma je garanciou určitej slobody, nakoľko správanie dovolené hierarchicky vyššou právnou normou nesmie byť predmetom zákazu ustanoveného hierarchicky nižšou právnou normou. A obdobne tak v zmysle pravidiel teórie práva dovolenie je možné odvodiť aj z príkazu, keďže prikázané správanie musí byť zároveň aj dovolené, inak by ho nebolo možné vykonať bez porušenia inej právnej normy.
 To znamená, že daňovníci bez ohľadu na to, či do 31. marca 2020 podali alebo nepodali oznámenie alebo žiadosť o predĺženie lehoty na podanie daňového priznania k dani z príjmov, sú povinní podať daňové priznanie a zaplatiť daň do konca kalendárneho mesiaca nasledujúceho po mesiaci, v ktorom bola pandémia skončená; týmto dátumom teda nemusí byť nevyhnutne 30. jún 2020 ako to vyžadovalo zmienené nariadenie, ale podľa trvania obdobia pandémie to môže byť aj neskorší dátum. Daňovníci, ktorí doposiaľ nepodali oznámenie alebo žiadosť o predĺženie lehoty na podanie daňového priznania tak môžu urobiť najneskôr do skončenia náhradnej lehoty, čím si túto lehotu (za splnenia vyššie uvedených podmienok) môžu predĺžiť najviac o tri, príp. šesť kalendárnych mesiacov, v ktorých sú následne povinní podať daňové priznanie a daň zaplatiť.
 Situácia v oblasti daňového práva v súvislosti s novo-prijímanými opatreniami môže aj naďalej podliehať úpravám a doplneniam, preto budeme článok na stránkach www.legalfirm.sk priebežne aktualizovať a informovať Vás o prípadných zmenách.
 V prípade akýchkoľvek problémov a otázok v oblasti daňového práva, je Vám naša advokátska kancelária pripravená pomôcť a poskytnúť právne služby.