Annexes to COM(2004)246 - Common system of VAT (Recast)

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dossier COM(2004)246 - Common system of VAT (Recast).
document COM(2004)246 EN
date November 28, 2006
ANNEX I

LIST OF THE ACTIVITIES REFERRED TO IN THE THIRD SUBPARAGRAPH OF ARTICLE 13(1)

(1)Telecommunications services;

(2)supply of water, gas, electricity and thermal energy;

(3)transport of goods;

(4)port and airport services;

(5)passenger transport;

(6)supply of new goods manufactured for sale;

(7)transactions in respect of agricultural products, carried out by agricultural intervention agencies pursuant to Regulations on the common organisation of the market in those products;

(8)organisation of trade fairs and exhibitions;

(9)warehousing;

(10)activities of commercial publicity bodies;

(11)activities of travel agents;

(12)running of staff shops, cooperatives and industrial canteens and similar institutions;

(13)activities carried out by radio and television bodies in so far as these are not exempt pursuant to Article 132(1)(q).



ANNEX II

INDICATIVE LIST OF THE ELECTRONICALLY SUPPLIED SERVICES REFERRED TO IN POINT (K) OF ARTICLE 56(1)

(1)Website supply, web-hosting, distance maintenance of programmes and equipment;

(2)supply of software and updating thereof;

(3)supply of images, text and information and making available of databases;

(4)supply of music, films and games, including games of chance and gambling games, and of political, cultural, artistic, sporting, scientific and entertainment broadcasts and events;

(5)supply of distance teaching.



ANNEX III

LIST OF SUPPLIES OF GOODS AND SERVICES TO WHICH THE REDUCED RATES REFERRED TO IN ARTICLE 98 MAY BE APPLIED

(1)Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs;

(2)supply of water;

(3)pharmaceutical products of a kind normally used for health care, prevention of illnesses and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection;

(4)medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods, and supply of children's car seats;

(5)transport of passengers and their accompanying luggage;

(6)supply, including on loan by libraries, of books (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), newspapers and periodicals, other than material wholly or predominantly devoted to advertising;

(7)admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities;

(8)reception of radio and television broadcasting services;

(9)supply of services by writers, composers and performing artists, or of the royalties due to them;

(10)provision, construction, renovation and alteration of housing, as part of a social policy;

(11)supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings;

(12)accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites;

(13)admission to sporting events;

(14)use of sporting facilities;

(15)supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare or social security work, in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136;

(16)supply of services by undertakers and cremation services, and the supply of goods related thereto;

(17)provision of medical and dental care and thermal treatment in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1);

(18)supply of services provided in connection with street cleaning, refuse collection and waste treatment, other than the supply of such services by bodies referred to in Article 13.



ANNEX IV

LIST OF THE SERVICES REFERRED TO IN ARTICLE 106

(1)Minor repairing of:

(a)bicycles;

(b)shoes and leather goods;

(c)clothing and household linen (including mending and alteration);

(2)renovation and repairing of private dwellings, excluding materials which account for a significant part of the value of the service supplied;

(3)window-cleaning and cleaning in private households;

(4)domestic care services such as home help and care of the young, elderly, sick or disabled;

(5)hairdressing.



ANNEX V

CATEGORIES OF GOODS COVERED BY WAREHOUSING ARRANGEMENTS OTHER THAN CUSTOMS WAREHOUSING AS PROVIDED FOR UNDER ARTICLE 160(2)

CN-codeDescription of goods
(1)0701Potatoes
(2)0711 20Olives
(3)0801Coconuts, Brazil nuts and cashew nuts
(4)0802Other nuts
(5)0901 11 00Coffee, not roasted
0901 12 00
(6)0902Tea
(7)1001 to 1005Cereals
1007 to 1008
(8)1006Husked rice
(9)1201 to 1207Grains and oil seeds (including soya beans) and oleaginous fruits
(10)1507 to 1515Vegetable oils and fats and their fractions, whether or not refined, but not chemically modified
(11)1701 11Raw sugar
1701 12
(12)1801Cocoa beans, whole or broken, raw or roasted
(13)2709Mineral oils (including propane and butane; also including crude petroleum oils)
2710
2711 12
2711 13
(14)Chapters 28 and 29Chemicals in bulk
(15)4001Rubber, in primary forms or in plates, sheets or strip
4002
(16)5101Wool
(17)7106Silver
(18)7110 11 00Platinum (palladium, rhodium)
7110 21 00
7110 31 00
(19)7402Copper
7403
7405
7408
(20)7502Nickel
(21)7601Aluminium
(22)7801Lead
(23)7901Zinc
(24)8001Tin
(25)ex 8112 92Indium
ex 8112 99



ANNEX VI

LIST OF SUPPLIES OF GOODS AND SERVICES AS REFERRED TO IN POINT (D) OF ARTICLE 199(1)

(1)Supply of ferrous and non ferrous waste, scrap, and used materials including that of semi-finished products resulting from the processing, manufacturing or melting down of ferrous and non-ferrous metals and their alloys;

(2)supply of ferrous and non-ferrous semi-processed products and certain associated processing services;

(3)supply of residues and other recyclable materials consisting of ferrous and non-ferrous metals, their alloys, slag, ash, scale and industrial residues containing metals or their alloys and supply of selection, cutting, fragmenting and pressing services of these products;

(4)supply of, and certain processing services relating to, ferrous and non-ferrous waste as well as parings, scrap, waste and used and recyclable material consisting of cullet, glass, paper, paperboard and board, rags, bone, leather, imitation leather, parchment, raw hides and skins, tendons and sinews, twine, cordage, rope, cables, rubber and plastic;

(5)supply of the materials referred to in this annex after processing in the form of cleaning, polishing, selection, cutting, fragmenting, pressing or casting into ingots;

(6)supply of scrap and waste from the working of base materials.



ANNEX VII

LIST OF THE AGRICULTURAL PRODUCTION ACTIVITIES REFERRED TO IN POINT (4) OF ARTICLE 295(1)

(1)Crop production:

(a)general agriculture, including viticulture;

(b)growing of fruit (including olives) and of vegetables, flowers and ornamental plants, both in the open and under glass;

(c)production of mushrooms, spices, seeds and propagating materials;

(d)running of nurseries;

(2)stock farming together with cultivation:

(a)general stock farming;

(b)poultry farming;

(c)rabbit farming;

(d)beekeeping;

(e)silkworm farming;

(f)snail farming;

(3)forestry;

(4)fisheries:

(a)freshwater fishing;

(b)fish farming;

(c)breeding of mussels, oysters and other molluscs and crustaceans;

(d)frog farming.



ANNEX VIII

INDICATIVE LIST OF THE AGRICULTURAL SERVICES REFERRED TO IN POINT (5) OF ARTICLE 295(1)

(1)Field work, reaping and mowing, threshing, baling, collecting, harvesting, sowing and planting;

(2)packing and preparation for market, such as drying, cleaning, grinding, disinfecting and ensilage of agricultural products;

(3)storage of agricultural products;

(4)stock minding, rearing and fattening;

(5)hiring out, for agricultural purposes, of equipment normally used in agricultural, forestry or fisheries undertakings;

(6)technical assistance;

(7)destruction of weeds and pests, dusting and spraying of crops and land;

(8)operation of irrigation and drainage equipment;

(9)lopping, tree felling and other forestry services.



ANNEX IX

WORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES, AS REFERRED TO IN POINTS (2), (3) AND (4) OF ARTICLE 311(1)

PART A

Works of art

(1)Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas (CN code 9701);

(2)original engravings, prints and lithographs, being impressions produced in limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed, but not including any mechanical or photomechanical process (CN code 9702 00 00);

(3)original sculptures and statuary, in any material, provided that they are executed entirely by the artist; sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title (CN code 9703 00 00); on an exceptional basis, in cases determined by the Member States, the limit of eight copies may be exceeded for statuary casts produced before 1 January 1989;

(4)tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00) made by hand from original designs provided by artists, provided that there are not more than eight copies of each;

(5)individual pieces of ceramics executed entirely by the artist and signed by him;

(6)enamels on copper, executed entirely by hand, limited to eight numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery and goldsmiths' and silversmiths' wares;

(7)photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included.

PART B

Collectors' items

(1)Postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, used, or if unused not current and not intended to be current (CN code 9704 00 00);

(2)collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest (CN code 9705 00 00).

PART C

Antiques

Goods, other than works of art or collectors' items, which are more than 100 years old (CN code 9706 00 00).



ANNEX X

LIST OF TRANSACTIONS COVERED BY THE DEROGATIONS REFERRED TO IN ARTICLES 370 AND 371 AND ARTICLES 375 TO 390

PART A

Transactions which Member States may continue to tax

(1)The supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians;

(2)the activities of public radio and television bodies other than those of a commercial nature;

(3)the supply of a building, or parts thereof, or of the land on which it stands, other than as referred to in point (a) of Article 12(1), where carried out by taxable persons who were entitled to deduction of the VAT paid at the preceding stage in respect of the building concerned;

(4)the supply of the services of travel agents, as referred to in Article 306, and those of travel agents acting in the name and on behalf of the traveller, in relation to journeys outside the Community.

PART B

Transactions which Member States may continue to exempt

(1)Admission to sporting events;

(2)the supply of services by authors, artists, performers, lawyers and other members of the liberal professions, other than the medical and paramedical professions, with the exception of the following:

(a)assignments of patents, trade marks and other similar rights, and the granting of licences in respect of such rights;

(b)work, other than the supply of contract work, on movable tangible property, carried out for a taxable person;

(c)services to prepare or coordinate the carrying out of construction work, such as services provided by architects and by firms providing on-site supervision of works;

(d)commercial advertising services;

(e)transport and storage of goods, and ancillary services;

(f)hiring out of movable tangible property to a taxable person;

(g)provision of staff to a taxable person;

(h)provision of services by consultants, engineers, planning offices and similar services in scientific, economic or technical fields;

(i)compliance with an obligation to refrain from exercising, in whole or in part, a business activity or a right covered by points (a) to (h) or point (j);

(j)the services of forwarding agents, brokers, business agents and other independent intermediaries, in so far as they relate to the supply or importation of goods or the supply of services covered by points (a) to (i);

(3)the supply of telecommunications services, and of goods related thereto, by public postal services;

(4)the supply of services by undertakers and cremation services and the supply of goods related thereto;

(5)transactions carried out by blind persons or by workshops for the blind, provided that those exemptions do not cause significant distortion of competition;

(6)the supply of goods and services to official bodies responsible for the construction, setting out and maintenance of cemeteries, graves and monuments commemorating the war dead;

(7)transactions carried out by hospitals not covered by point (b) of Article 132(1);

(8)the supply of water by a body governed by public law;

(9)the supply before first occupation of a building, or parts thereof, or of the land on which it stands and the supply of building land, as referred to in Article 12;

(10)the transport of passengers and, in so far as the transport of the passengers is exempt, the transport of goods accompanying them, such as luggage or motor vehicles, or the supply of services relating to the transport of passengers;

(11)the supply, modification, repair, maintenance, chartering and hiring of aircraft used by State institutions, including equipment incorporated or used in such aircraft;

(12)the supply, modification, repair, maintenance, chartering and hiring of fighting ships;

(13)the supply of the services of travel agents, as referred to in Article 306, and those of travel agents acting in the name and on behalf of the traveller, in relation to journeys within the Community.



ANNEX XI

PART A

Repealed Directives with their successive amendments

(1)Directive 67/227/EEC (OJ 71, 14.4.1967, p. 1301)

Directive 77/388/EEC

(2)Directive 77/388/EEC (OJ L 145, 13.6.1977, p. 1)

Directive 78/583/EEC (OJ L 194, 19.7.1978, p. 16)

Directive 80/368/EEC (OJ L 90, 3.4.1980, p. 41)

Directive 84/386/EEC (OJ L 208, 3.8.1984, p. 58)

Directive 89/465/EEC (OJ L 226, 3.8.1989, p. 21)

Directive 91/680/EEC (OJ L 376, 31.12.1991, p. 1) — (except for Article 2)

Directive 92/77/EEC (OJ L 316, 31.10.1992, p. 1)

Directive 92/111/EEC (OJ L 384, 30.12.1992, p. 47)

Directive 94/4/EC (OJ L 60, 3.3.1994, p. 14) — (only Article 2)

Directive 94/5/EC (OJ L 60, 3.3.1994, p. 16)

Directive 94/76/EC (OJ L 365, 31.12.1994, p. 53)

Directive 95/7/EC (OJ L 102, 5.5.1995, p. 18)

Directive 96/42/EC (OJ L 170, 9.7.1996, p. 34)

Directive 96/95/EC (OJ L 338, 28.12.1996, p. 89)

Directive 98/80/EC (OJ L 281, 17.10.1998, p. 31)

Directive 1999/49/EC (OJ L 139, 2.6.1999, p. 27)

Directive 1999/59/EC (OJ L 162, 26.6.1999, p. 63)

Directive 1999/85/EC (OJ L 277, 28.10.1999, p. 34)

Directive 2000/17/EC (OJ L 84, 5.4.2000, p. 24)

Directive 2000/65/EC (OJ L 269, 21.10.2000, p. 44)

Directive 2001/4/EC (OJ L 22, 24.1.2001, p. 17)

Directive 2001/115/EC (OJ L 15, 17.1.2002, p. 24)

Directive 2002/38/EC (OJ L 128, 15.5.2002, p. 41)

Directive 2002/93/EC (OJ L 331, 7.12.2002, p. 27)

Directive 2003/92/EC (OJ L 260, 11.10.2003, p. 8)

Directive 2004/7/EC (OJ L 27, 30.1.2004, p. 44)

Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61)

Directive 2004/66/EC (OJ L 168, 1.5.2004, p. 35) — (only Point V of the Annex)

Directive 2005/92/EC (OJ L 345, 28.12.2005, p. 19)

Directive 2006/18/EC (OJ L 51, 22.2.2006, p. 12)

Directive 2006/58/EC (OJ L 174, 28.6.2006, p. 5)

Directive 2006/69/EC (OJ L 221, 12.8.2006, p. 9 — (only Article 1)

Directive 2006/98/EC (OJ L ..., ..., p. ... (1) — (only point 2 of the Annex)

PART B

Time limits for transposition into national law

(referred to in Article 411)

DirectiveDeadline for transposition
Directive 67/227/EEC1 January 1970
Directive 77/388/EEC1 January 1978
Directive 78/583/EEc1 January 1979
Directive 80/368/EEC1 January 1979
Directive 84/386/EEC1 July 1985
Directive 89/465/EEC1 January 1990
1 January 1991
1 January 1992
1 January 1993
1 January 1994 for Portugal
Directive 91/680/EEC1 January 1993
Directive 92/77/EEC31 December 1992
Directive 92/111/EEC1 January 1993
1 January 1994
1 October 1993 for Germany
Directive 94/4/EC1 April 1994
Directive 94/5/EC1 January 1995
Directive 94/76/EC1 January 1995
Directive 95/7/EC1 January 1996
1 January 1997 for Germany and Luxembourg
Directive 96/42/EC1 January 1995
Directive 96/95/EC1 January 1997
Directive 98/80/EC1 January 2000
Directive 1999/49/EC1 January 1999
Directive 1999/59/EC1 January 2000
Directive 1999/85/CE
Directive 2000/17/EC
Directive 2000/65/EC31 December 2001
Directive 2001/4/EC1 January 2001
Directive 2001/115/EC1 January 2004
Directive 2002/38/EC1 July 2003
Directive 2002/93/EC
Directive 2003/92/EC1 January 2005
Directive 2004/7/EC30 January 2004
Directive 2004/15/EC
Directive 2004/66/EC1 May 2004
Directive 2005/92/EC1 January 2006
Directive 2006/18/EC
Directive 2006/58/EC1 July 2006
Directive 2006/69/EC1 January 2008



(1) Note to the OJ: Please insert the publication reference



ANNEX XII

CORRELATION TABLE

Directive 67/227/EECDirective 77/388/EECAmending DirectivesOther actsThis Directive
Article 1, first paragraphArticle 1(1)
Article 1, second and third paragraphs
Article 2, first, second and third paragraphsArticle 1(2), first, second and third subparagraphs
Articles 3, 4 and 6
Article 1
Article 2, point (1)Article 2(1)(a) and (c)
Article 2, point (2)Article 2(1)(d)
Article 3(1), first indentArticle 5, point (2)
Article 3(1), second indentArticle 5, point (1)
Article 3(1), third indentArticle 5, points (3) and (4)
Article 3(2)
Article 3(3), first subparagraph, first indentArticle 6(2)(a) and (b)
Article 3(3), first subparagraph, second indentArticle 6(2)(c) and (d)
Article 3(3), first subparagraph, third indentArticle 6(2)(e), (f) and (g)
Article 3(3) second subparagraph, first indentArticle 6(1)(b)
Article 3(3) second subparagraph, second indentArticle 6(1)(c)
Article 3(3), second subparagraph, third indentArticle 6(1)(a)
Article 3(4), first subparagraph, first and second indentsArticle 7(1)
Article 3(4), second subparagraph, first second and third indentsArticle 7(2)
Article 3(5)Article 8
Article 4(1) and (2)Article 9(1), first and second subparagraphs
Article 4(3)(a), first subparagraph, first sentenceArticle 12(1)(a)
Article 4(3)(a), first subparagraph, second sentenceArticle 12(2), second subparagraph
Article 4(3)(a), second subparagraphArticle 12(2), third subparagraph
Article 4(3)(a), third subparagraphArticle 12(2), first subparagraph
Article 4(3)(b), first subparagraphArticle 12(1)(b)
Article 4(3)(b), second subparagraphArticle 12(3)
Article 4(4), first subparagraphArticle 10
Article 4(4), second and third subparagraphsArticle 11, first and second paragraphs
Article 4(5), first, second and third subparagraphsArticle 13(1), first, second and third subparagraphs
Article 4(5), fourth subparagraphArticle 13(2)
Article 5(1)Article 14(1)
Article 5(2)Article 15(1)
Article 5(3)(a), (b) and (c)Article 15(2)(a), (b) and (c)
Article 5(4)(a), (b) and (c)Article 14(2)(a), (b) and (c)
Article 5(5)Article 14(3)
Article 5(6), first and second sentencesArticle 16, first and second paragraphs
Article 5(7)(a), (b) and (c)Article 18(a), (b) and (c)
Article 5(8), first sentenceArticle 19, first paragraph
Article 5(8), second and third sentencesArticle 19, second paragraph
Article 6(1), first subparagraphArticle 24(1)
Article 6(1), second subparagraph, first, second and third indentsArticle 25(a), (b) and (c)
Article 6(2), first subparagraph, points (a) and (b)Article 26(1)(a) and (b)
Article 6(2), second subparagraphArticle 26(2)
Article 6(3)Article 27
Article 6(4)Article 28
Article 6(5)Article 29
Article 7(1)(a) and (b)Article 30, first and second paragraphs
Article 7(2)Article 60
Article 7(3), first and second subparagraphsArticle 61, first and second paragraphs
Article 8(1)(a), first sentenceArticle 32, first paragraph
Article 8(1)(a), second and third sentencesArticle 36, first and second paragraphs
Article 8(1)(b)Article 31
Article 8(1)(c), first subparagraphArticle 37(1)
Article 8(1)(c), second subparagraph, first indentArticle 37(2), first subparagraph
Article 8(1)(c), second subparagraph, second and third indentsArticle 37(2), second and third subparagraphs
Article 8(1)(c), third subparagraphArticle 37(2), fourth subparagraph
Article 8(1)(c), fourth subparagraphArticle 37(3), first subparagraph
Article 8(1)(c), fifth subparagraph
Article 8(1)(c), sixth subparagraphArticle 37(3), second subparagraph
Article 8(1)(d), first and second subparagraphsArticle 38(1) and (2)
Article 8(1)(e), first sentenceArticle 39, first paragraph
Article 8(1)(e), second and third sentencesArticle 39, second paragraph
Article 8(2)Article 32, second paragraph
Article 9(1)Article 43
Article 9(2) introductory sentence
Article 9(2)(a)Article 45
Article 9(2)(b)Article 46
Article 9(2)(c), first and second indentsArticle 52(a) and (b)
Article 9(2)(c), third and fourth indentsArticle 52(c)
Article 9(2)(e), first to sixth indentsArticle 56(1)(a) to (f)
Article 9(2)(e), seventh indentArticle 56(1)(l)
Article 9(2)(e), eighth indentArticle 56(1)(g)
Article 9(2)(e), ninth indentArticle 56(1)(h)
Article 9(2)(e), tenth indent, first sentenceArticle 56(1)(i)
Article 9(2)(e), tenth indent, second sentenceArticle 24(2)
Article 9(2)(e), tenth indent, third sentenceArticle 56(1)(i)
Article 9(2)(e), eleventh and twelfth indentsArticle 56(1)(j) and (k)
Article 9(2)(f)Article 57(1)
Article 9(3)Article 58, first and second paragraphs
Article 9(3)(a) and (b)Article 58, first paragraph, points (a) and (b)
Article 9(4)Article 59(1) and (2)
Article 10(1)(a) and (b)Article 62, points (1) and (2)
Article 10(2), first subparagraph, first sentenceArticle 63
Article 10(2), first subparagraph, second and third sentencesArticle 64(1) and (2)
Article 10(2), second subparagraphArticle 65
Article 10(2), third subparagraph, first, second and third indentsArticle 66(a), (b) and (c)
Article 10(3), first subparagraph, first sentenceArticle 70
Article 10(3), first subparagraph, second sentenceArticle 71(1), first subparagraph
Article 10(3), second subparagraphArticle 71(1), second subparagraph
Article 10(3), third subparagraphArticle 71(2)
Article 11(A)(1)(a)Article 73
Article 11(A)(1)(b)Article 74
Article 11(A)(1)(c)Article 75
Article 11(A)(1)(d)Article 77
Article 11(A)(2)(a)Article 78, first paragraph, point (a)
Article 11(A)(2)(b), first sentenceArticle 78, first paragraph, point (b)
Article 11(A)(2)(b), second sentenceArticle 78, second paragraph
Article 11(A)(3)(a) and (b)Article 79, first paragraph, points (a) and (b)

Article 87(a) and (b)
Article 11(A)(3)(c), first sentenceArticle 79, first paragraph, point (c)
Article 11(A)(3)(c), second sentenceArticle 79, second paragraph
Article 11(A)(4),first and second subparagraphsArticle 81, first and second paragraphs
Article 11(A)(5)Article 82
Article 11(A)(6), first subparagraph, first and second sentencesArticle 80(1), first subparagraph
Article 11(A)(6), first subparagraph, third sentenceArticle 80(1), second subparagraph
Article 11(A)(6), second subparagraphArticle 80(1), first subparagraph
Article 11(A)(6), third subparagraph–Article 80(2)
Article 11(A)(6), fourth subparagraphArticle 80(3)
Article 11(A)(7), first and second subparagraphsArticle 72, first and second paragraphs
Article 11(B)(1)Article 85
Article 11(B)(3)(a)Article 86(1)(a)
Article 11(B)(3)(b), first subparagraphArticle 86(1)(b)
Article 11(B)(3)(b), second subparagraphArticle 86(2)
Article 11(B)(3)(b), third subparagraphArticle 86(1)(b)
Article 11(B)(4)Article 87
Article 11(B)(5)Article 88
Article 11(B)(6), first and second subparagraphsArticle 89, first and second paragraphs
Article 11(C)(1), first and second subparagraphsArticle 90(1) and (2)
Article 11(C)(2), first subparagraphArticle 91(1)
Article 11(C)(2), second subparagraph, first and second sentencesArticle 91(2), first and second subparagraphs
Article 11(C)(3), first and second indentsArticle 92(a) and (b)
Article 12(1)Article 93, first paragraph
Article 12(1)(a)Article 93, second paragraph, point (a)
Article 12(1)(b)Article 93, second paragraph, point (c)
Article 12(2), first and second indentsArticle 95, first and second paragraphs
Article 12(3)(a), first subparagraph, first sentenceArticle 96
Article 12(3)(a), first subparagraph, second sentenceArticle 97(1)
Article 12(3)(a), second subparagraphArticle 97(2)
Article 12(3)(a), third subparagraph, first sentenceArticle 98(1)
Article 12(3)(a), third subparagraph, second sentenceArticle 98(2), first subparagraph

Article 99(1)
Article 12(3)(a), fourth subparagraphArticle 98(2), second subparagraph
Article 12(3)(b), first sentenceArticle 102, first paragraph
Article 12(3)(b), second, third and fourth sentencesArticle 102, second paragraph
Article 12(3)(c), first subparagraphArticle 103(1)
Article 12(3)(c), second subparagraph, first and second indentsArticle 103(2)(a) and (b)
Article 12(4), first subparagraphArticle 99(2)
Article 12(4), second subparagraph, first and second sentencesArticle 100, first and second paragraphs
Article 12(4), third subparagraphArticle 101
Article 12(5)Article 94(2)
Article 12(6)Article 105
Article 13(A)(1), introductory sentenceArticle 131
Article 13(A)(1)(a) to (n)Article 132(1)(a) to (n)
Article 13(A)(1)(o), first sentenceArticle 132(1)(o)
Article 13(A)(1)(o), second sentenceArticle 132(2)
Article 13(A)(1)(p) and (q)Article 132(1)(p) and (q)
Article 13(A)(2)(a), first to fourth indentsArticle 133(a) to (d)
Article 13(A)(2)(b), first and second indentsArticle 134(a) and (b)
Article 13(B), introductory sentenceArticle 131
Article 13(B)(a)Article 135(1)(a)
Article 13(B)(b), first subparagraphArticle 135(1)(l)
Article 13(B)(b), first subparagraph, points (1) to (4)Article 135(2), first subparagraph, points (a) to (d)
Article 13(B)(b), second subparagraphArticle 135(2), second subparagraph
Article 13(B)(c)Article 136(a) and (b)
Article 13(B)(d)
Article 13(B)(d), points (1) to (5)Article 135(1)(b) to (f)
Article 13(B)(d), point (5), first and second indentsArticle 135(1)(f)
Article 13(B)(d), point (6)Article 135(1)(g)
Article 13(B)(e) to (h)Article 135(1)(h) to (k)
Article 13(C), first subparagraph, point (a)Article 137(1)(d)
Article 13(C), first subparagraph, point (b)Article 137(1)(a), (b) and (c)
Article 13(C), second subparagraphArticle 137(2), first and second subparagraphs
Article 14(1), introductory sentenceArticle 131
Article 14(1)(a)Article 140(a)
Article 14(1)(d), first and second subparagraphsArticle 143(b) and (c)
Article 14(1)(e)Article 143(e)
Article 14(1)(g), first to fourth indentsArticle 143(f) to (i)
Article 14(1)(h)Article 143(j)
Article 14(1)(i)Article 144
Article 14(1)(j)Article 143(k)
Article 14(1)(k)Article 143(l)
Article 14(2), first subparagraphArticle 145(1)
Article 14(2), second subparagraph, first, second and third indentsArticle 145(2), first, second and third subparagraphs
Article 14(2), third subparagraphArticle 145(3)
Article 15, introductory sentenceArticle 131
Article 15, point (1)Article 146(1)(a)
Article 15, point (2), first subparagraphArticle 146(1)(b)
Article 15, point (2), second subparagraph, first and second indentsArticle 147(1), first subparagraph, points (a) and (b)
Article 15, point (2), second subparagraph, third indent, first part of the sentenceArticle 147(1), first subparagraph, point (c)
Article 15, point (2), second subparagraph, third indent, second part of the sentenceArticle 147(1), second subparagraph
Article 15, point (2), third subparagraph, first and second indentsArticle 147(2), first and second subparagraphs
Article 15, point (2), fourth subparagraphArticle 147(2), third subparagraph
Article 15, point (3)Article 146(1)(d)
Article 15, point (4), first subparagraph, points (a) and (b)Article 148(a)
Article 15, point (4), first subparagraph, point (c)Article 148(b)
Article 15, point (4), second subparagraph, first and second sentencesArticle 150(1) and (2)
Article 15, point (5)Article 148(c)
Article 15, point (6)Article 148(f)
Article 15, point (7)Article 148(e)
Article 15, point (8)Article 148(d)
Article 15, point (9)Article 148(g)
Article 15, point (10), first subparagraph, first to fourth indentsArticle 151(1), first subparagraph, points (a) to (d)
Article 15, point (10), second subparagraphArticle 151(1), second subparagraph
Article 15, point (10), third subparagraphArticle 151(2)
Article 15, point (11)Article 152
Article 15, point (12), first sentenceArticle 146(1)(c)
Article 15, point (12), second sentenceArticle 146(2)
Article 15, point (13)Article 146(1)(e)
Article 15, point (14), first and second subparagraphsArticle 153, first and second paragraphs
Article 15, point (15)Article 149
Article 16(1)
Article 16(2)Article 164(1)
Article 16(3)Article 166
Article 17(1)Article 167
Article 17(2), (3) and (4)
Article 17(5), first and second subparagraphsArticle 173(1), first and second subparagraphs
Article 17(5), third subparagraph, points (a) to (e)Article 173(2)(a) to (e)
Article 17(6)Article 176
Article 17(7), first and second sentencesArticle 177, first and second paragraphs
Article 18(1)
Article 18(2), first and second subparagraphsArticle 179, first and second paragraphs
Article 18(3)Article 180
Article 18(4), first and second subparagraphsArticle 183, first and second paragraphs
Article 19(1), first subparagraph, first indentArticle 174(1), first subparagraph, point (a)
Article 19(1), first subparagraph, second indent, first sentenceArticle 174(1), first subparagraph, point (b)
Article 19(1), first subparagraph, second indent, second sentenceArticle 174(1), second subparagraph
Article 19(1), second subparagraphArticle 175(1)
Article 19(2), first sentenceArticle 174(2)(a)
Article 19(2), second sentenceArticle 174(2)(a) and (b)
Article 19(2), third sentenceArticle 174(3)
Article 19(3), first subparagraph, first and second sentencesArticle 175(2), first subparagraph
Article 19(3), first subparagraph, third sentenceArticle 175(2), second subparagraph
Article 19(3), second subparagraphArticle 175(3)
Article 20(1), introductory sentenceArticle 186
Article 20(1)(a)Article 184
Article 20(1)(b), first part of the first sentenceArticle 185(1)
Article 20(1)(b), second part of the first sentenceArticle 185(2), first subparagraph
Article 20(1)(b), second sentenceArticle 185(2), second subparagraph
Article 20(2), first subparagraph, first sentenceArticle 187(1), first subparagraph
Article 20(2), first subparagraph, second and third sentencesArticle 187(2), first and second subparagraphs
Article 20(2), second and third subparagraphsArticle 187(1), second and third subparagraphs
Article 20(3), first subparagraph, first sentenceArticle 188(1), first subparagraph
Article 20(3), first subparagraph, second sentenceArticle 188(1), second and third subparagraphs
Article 20(3), first subparagraph, third sentenceArticle 188(2)
Article 20(3), second subparagraphArticle 188(2)
Article 20(4), first subparagraph, first to fourth indentsArticle 189(a) to (d)
Article 20(4), second subparagraphArticle 190
Article 20(5)Article 191
Article 20(6)Article 192
Article 21
Article 22
Article 22aArticle 249
Article 23, first paragraphArticle 211, first paragraph

Article 260
Article 23, second paragraphArticle 211, second paragraph
Article 24(1)Article 281
Article 24(2)Article 292
Article 24(2)(a), first subparagraphArticle 284(1)
Article 24(2)(a), second and third subparagraphsArticle 284(2), first and second subparagraphs
Article 24(2)(b), first and second sentencesArticle 285, first and second paragraphs
Article 24(2)(c)Article 286
Article 24(3), first subparagraphArticle 282
Article 24(3), second subparagraph, first sentenceArticle 283(2)
Article 24(3), second subparagraph, second sentenceArticle 283(1)(a)
Article 24(4), first subparagraphArticle 288, first paragraph, points (1) to (4)
Article 24(4), second subparagraphArticle 288, second paragraph
Article 24(5)Article 289
Article 24(6)Article 290
Article 24(7)Article 291
Article 24(8)(a), (b) and (c)Article 293, points (1), (2) and (3)
Article 24(9)Article 294
Article 24a, first paragraph, first to twelfth indentsArticle 287, points (7) to (16)
Article 25(1)Article 296(1)
Article 25(2), first to eighth indentsArticle 295(1), points (1) to (8)
Article 25(3), first subparagraph, first sentenceArticle 297, first paragraph, first sentence and second paragraph
Article 25(3), first subparagraph, second sentenceArticle 298, first paragraph
Article 25(3), first subparagraph, third sentenceArticle 299
Article 25(3), first subparagraph, fourth and fifth sentencesArticle 298, second paragraph
Article 25(3), second subparagraphArticle 297, first paragraph, second sentence
Article 25(4), first subparagraphArticle 272(1), first subparagraph, point (e)
Article 25(5) and (6)
Article 25(7)Article 304
Article 25(8)Article 301(2)
Article 25(9)Article 296(2)
Article 25(10)Article 296(3)
Article 25(11) and (12)
Article 26(1) first and second sentencesArticle 306(1), first and second subparagraphs
Article 26(1) third sentenceArticle 306(2)
Article 26(2), first and second sentencesArticle 307, first and second paragraphs
Article 26(2), third sentenceArticle 308
Article 26(3), first and second sentencesArticle 309, first and second paragraphs
Article 26(4)Article 310
Article 26a(A)(a), first subparagraphArticle 311(1), point (2)
Article 26a(A)(a), second subparagraphArticle 311(2)
Article 26a(A)(b) and (c)Article 311(1), points (3) and (4)
Article 26a(A)(d)Article 311(1), point (1)
Article 26a(A)(e) and (f)Article 311(1), points (5) and (6)
Article 26a(A)(g), introductory sentenceArticle 311(1), point (7)
Article 26a(A)(g), first and second indentsArticle 311(3)
Article 26a(B)(1)Article 313(1)
Article 26a(B)(2)Article 314
Article 26a(B)(2), first and second indentsArticle 314(a) to (d)
Article 26a(B)(3), first subparagraph, first and second sentencesArticle 315, first and second paragraphs
Article 26a(B)(3), second subparagraphArticle 312
Article 26a(B)(3), second subparagraph, first and second indentsArticle 312, points (1) and (2)
Article 26a(B)(4), first subparagraphArticle 316(1)
Article 26a(B)(4), first subparagraph, points (a), (b) and (c)Article 316(1)(a), (b) and (c)
Article 26a(B)(4), second subparagraphArticle 316(2)
Article 26a(B)(4), third subparagraph, first and second sentencesArticle 317, first and second paragraphs
Article 26a(B)(5)Article 321
Article 26a(B)(6)Article 323
Article 26a(B)(7)Article 322
Article 26a(B)(7)(a), (b) and (c)Article 322(a), (b) and (c)
Article 26a(B)(8)Article 324
Article 26a(B)(9)Article 325
Article 26a(B)(10) first and second subparagraphsArticle 318(1), first and second subparagraphs
Article 26a(B)(10), third subparagraph, first and second indentsArticle 318(2)(a) and (b)
Article 26a(B)(10), fourth subparagraphArticle 318(3)
Article 26a(B)(11), first subparagraphArticle 319
Article 26a(B)(11), second subparagraph, point (a)Article 320(1), first subparagraph
Article 26a(B)(11), second subparagraph, points (b) and (c)Article 320(1), second subparagraph
Article 26a(B)(11), third subparagraphArticle 320(2)
Article 26a(C)(1), introductory sentenceArticle 333(1)

Article 334
Article 26a(C)(1), first to fourth indentsArticle 334(a) to (d)
Article 26a(C)(2), first and second indentsArticle 336(a) and (b)
Article 26a(C)(3)Article 337
Article 26a(C)(4), first subparagraph, first, second and third indentsArticle 339, first paragraph, points (a), (b) and (c)
Article 26a(C)(4), second subparagraphArticle 339, second paragraph
Article 26a(C)(5), first and second subparagraphsArticle 340(1), first and second subparagraphs
Article 26a(C)(5), third subparagraphArticle 340(2)
Article 26a(C)(6), first subparagraph, first and second indentsArticle 338, first paragraph, points (a) and (b)
Article 26a(C)(6), second subparagraphArticle 338, second paragraph
Article 26a(C)(7)Article 335
Article 26a(D), introductory sentence
Article 26a(D)(a)Article 313(2)

Article 333(2)
Article 26a(D)(b)Article 4(a) and (c)
Article 26a(D)(c)Article 35

Article 139(3), first subparagraph
Article 26b(A), first subparagraph, point (i), first sentenceArticle 344(1), point (1)
Article 26b(A), first subparagraph, point (i), second sentenceArticle 344(2)
Article 26b(A), first subparagraph, point (ii), first to fourth indentsArticle 344(1), point (2)
Article 26b(A), second subparagraphArticle 344(3)
Article 26b(A), third subparagraphArticle 345
Article 26b(B), first subparagraphArticle 346
Article 26b(B), second subparagraphArticle 347
Article 26b(C), first subparagraphArticle 348
Article 26b(C), second subparagraph, first and second sentencesArticle 349(1) and (2)
Article 26b(C), third subparagraphArticle 350
Article 26b(C), fourth subparagraphArticle 351
Article 26b(D)(1)(a), (b) and (c)Article 354(a), (b) and (c)
Article 26b(D)(2)Article 355
Article 26b(E), first and second subparagraphsArticle 356(1), first and second subparagraphs
Article 26b(E), third and fourth subparagraphsArticle 356(2) and (3)
Article 26b(F), first sentenceArticle 198(2) and (3)
Article 26b(F), second sentenceArticles 208 and 255
Article 26b(G)(1), first subparagraphArticle 352
Article 26b(G)(1), second subparagraph
Article 26b(G)(2)(a)Article 353
Article 26b(G)(2)(b), first and second sentencesArticle 198(1) and (3)
Article 26c(A)(a) to (e)Article 358, points (1) to (5)
Article 26c(B)(1)Article 359
Article 26c(B)(2), first subparagraphArticle 360
Article 26c(B)(2), second subparagraph, first part of the first sentenceArticle 361(1)
Article 26c(B)(2), second subparagraph, second part of the first sentenceArticle 361(1)(a) to (e)
Article 26c(B)(2), second subparagraph, second sentenceArticle 361(2)
Article 26c(B)(3), first and second subparagraphsArticle 362
Article 26c(B)(4)(a) to (d)Article 363(a) to (d)
Article 26c(B)(5), first subparagraphArticle 364
Article 26c(B)(5), second subparagraphArticle 365
Article 26c(B)(6), first sentenceArticle 366(1), first subparagraph
Article 26c(B)(6), second and third sentencesArticle 366(1), second subparagraph
Article 26c(B)(6), fourth sentenceArticle 366(2)
Article 26c(B)(7), first sentenceArticle 367, first paragraph
Article 26c(B)(7), second and third sentencesArticle 367, second paragraph
Article 26c(B)(8)Article 368
Article 26c(B)(9), first sentenceArticle 369(1)
Article 26c(B)(9), second and third sentencesArticle 369(2), first and second subparagraphs
Article 26c(B)(10)Article 204(1), third subparagraph
Article 27(1) first and second sentencesArticle 395(1) first and second subparagraphs
Article 27(2), first and second sentencesArticle 395(2), first subparagraphs
Article 27(2), third sentenceArticle 395(2), second subparagraph
Article 27(3) and (4)Article 395(3) and (4)
Article 27(5)Article 394
Article 28(1) and (1a)
Article 28(2), introductory sentenceArticle 109
Article 28(2)(a), first subparagraphArticle 110, first and second paragraphs
Article 28(2)(a), second subparagraph
Article 28(2)(a), third subparagraph, first sentenceArticle 112, first paragraph
Article 28(2)(a), third subparagraph, second and third sentencesArticle 112, second paragraph
Article 28(2)(b)Article 113
Article 28(2)(c), first and second sentencesArticle 114(1), first and second subparagraphs
Article 28(2)(c), third sentenceArticle 114(2)
Article 28(2)(d)Article 115
Article 28(2)(e), first and second subparagraphsArticle 118, first and second paragraphs
Article 28(2)(f)Article 120
Article 28(2)(g)
Article 28(2)(h), first and second subparagraphsArticle 121, first and second paragraphs
Article 28(2)(i)Article 122
Article 28(2)(j)Article 117(2)
Article 28(2)(k)Article 116
Article 28(3)(a)Article 370
Article 28(3)(b)Article 371
Article 28(3)(c)Article 391
Article 28(3)(d)Article 372
Article 28(3)(e)Article 373
Article 28(3)(f)Article 392
Article 28(3)(g)Article 374
Article 28(3a)Article 376
Article 28(4) and (5)Article 393(1) and (2)
Article 28(6), first subparagraph, first sentenceArticle 106, first and second paragraphs
Article 28(6), first subparagraph, second sentenceArticle 106, third paragraph
Article 28(6), second subparagraph, points (a), (b) and (c),Article 107, first paragraph, points (a), (b) and (c)
Article 28(6), second subparagraph, point (d)Article 107, second paragraph
Article 28(6), third subparagraphArticle 107, second paragraph
Article 28(6), fourth subparagraph, points (a), (b) and (c)Article 108(a), (b) and (c)
Article 28(6), fifth and sixth subparagraphs
Article 28a(1), introductory sentenceArticle 2(1)
Article 28a(1)(a), first subparagraphArticle 2(1)(b)(i)
Article 28a(1)(a), second subparagraphArticle 3(1)
Article 28a(1)(a), third subparagraphArticle 3(3)
Article 28a(1)(b)Article 2(1)(b)(ii)
Article 28a(1)(c)Article 2(1)(b)(iii)
Article 28a(1a)(a)Article 3(1)(a)
Article 28a(1a)(b), first subparagraph, first indentArticle 3(1)(b)
Article 28a(1a)(b), first subparagraph, second and third indentsArticle 3(2), first subparagraph, points (a) and (b)
Article 28a(1a)(b), second subparagraphArticle 3(2), second subparagraph
Article 28a(2), introductory sentence
Article 28a(2)(a)Article 2(2), point (a) (i), (ii), and (iii)
Article 28a(2)(b), first subparagraphArticle 2(2), point (b)
Article 28a(2)(b), first subparagraph, first and second indentsArticle 2(2), point (b) (i), (ii), and (iii)
Article 28a(2)(b), second subparagraphArticle 2(2), point (c)
Article 28a(3), first and second subparagraphsArticle 20, first and second paragraphs
Article 28a(4), first subparagraphArticle 9(2)
Article 28a(4), second subparagraph, first indentArticle 172(1), second subparagraph
Article 28a(4), second subparagraph, second indentArticle 172(1), first subparagraph
Article 28a(4), third subparagraphArticle 172(2)
Article 28a(5)(b), first subparagraphArticle 17(1), first subparagraph
Article 28a(5)(b), second subparagraph,Article 17(1), second subparagraph and (2), introductory sentence
Article 28a(5)(b), second subparagraph, first indentArticle 17(2)(a) and (b)
Article 28a(5)(b), second subparagraph, second indentArticle 17(2)(c)
Article 28a(5)(b), second subparagraph, third indentArticle 17(2)(e)
Article 28a(5)(b), second subparagraph, fifth, sixth and seventh indentsArticle 17(2)(f), (g) and (h)
Article 28a(5)(b), second subparagraph, eighth indentArticle 17(2)(d)
Article 28a(5)(b), third subparagraphArticle 17(3)
Article 28a(6), first subparagraphArticle 21
Article 28a(6), second subparagraphArticle 22
Article 28a(7)Article 23
Article 28b(A)(1)Article 40
Article 28b(A)(2), first and second subparagraphsArticle 41, first and second paragraphs
Article 28b(A)(2), third subparagraph, first and second indentsArticle 42(a) and (b)
Article 28b(B)(1), first subparagraph, first and second indentsArticle 33(1)(a) and (b)
Article 28b(B)(1), second subparagraphArticle 33(2)
Article 28b(B)(2), first subparagraphArticle 34(1)(a)
Article 28b(B)(2), first subparagraph, first and second indentsArticle 34(1)(b) and (c)
Article 28b(B)(2), second subparagraph, first and second sentencesArticle 34(2), first and second subparagraphs
Article 28b(B)(2), third subparagraph, first sentenceArticle 34(3)
Article 28b(B)(2), third subparagraph, second and third sentences
Article 28b(B)(3), first and second subparagraphsArticle 34(4), first and second subparagraphs
Article 28b(C)(1), first indent, first subparagraphArticle 48, first paragraph
Article 28b(C)(1), first indent, second subparagraphArticle 49
Article 28b(C)(1), second and third indentsArticle 48, second and third paragraphs
Article 28b(C)(2) and (3)Article 47, first and second paragraphs
Article 28b(C)(4)Article 51
Article 28b(D)Article 53
Article 28b(E)(1), first and second subparagraphsArticle 50, first and second paragraphs
Article 28b(E)(2), first and second subparagraphsArticle 54, first and second paragraphs
Article 28b(E)(3), first and second subparagraphsArticle 44, first and second paragraphs
Article 28b(F), first and second paragraphsArticle 55, first and second paragraphs
Article 28c(A), introductory sentenceArticle 131
Article 28c(A)(a), first subparagraphArticle 138(1)
Article 28c(A)(a), second subparagraphArticle 139(1), first and second subparagraphs
Article 28c(A)(b)Article 138(2)(a)
Article 28c(A)(c), first subparagraphArticle 138(2)(b)
Article 28c(A)(c), second subparagraphArticle 139(2)
Article 28c(A)(d)Article 138(2)(c)
Article 28c(B), introductory sentenceArticles 131
Article 28c(B)(a), (b) and (c)Article 140(a), (b) and (c)
Article 28c(C)Article 142
Article 28c(D), first subparagraphArticle 143(d)
Article 28c(D), second subparagraphArticle 131
Article 28c(E), point (1), first indent, replacing Article 16(1)
paragraph 1, first subparagraph
Article 155
paragraph 1, first subparagraph, point (A)
Article 157(1)(a)
paragraph 1, first subparagraph, point (B), first subparagraph, points (a), (b) and (c)
Article 156(1)(a), (b) and (c)
paragraph 1, first subparagraph, point (B), first subparagraph, point (d), first and second indents
Article 156(1)(d) and (e)
paragraph 1, first subparagraph, point (B), first subparagraph, point (e), first subparagraph
Article 157(1)(b)
paragraph 1, first subparagraph, point (B), first subparagraph, point (e), second subparagraph, first indent
Article 154
paragraph 1, first subparagraph, point (B), first subparagraph, point (e), second subparagraph, second indent, first sentence
Article 154
paragraph 1, first subparagraph, point (B), first subparagraph, point (e), second subparagraph, second indent, second sentence
Article 157(2)
paragraph 1, first subparagraph, point (B), first subparagraph, point (e), third subparagraph, first indent
paragraph 1, first subparagraph, point (B), first subparagraph, point (e), third subparagraph, second, third and fourth indents
Article 158(1)(a), (b) and (c)
paragraph 1, first subparagraph, point (B), second subparagraph
Article 156(2)
paragraph 1, first subparagraph, point (C)
Article 159
paragraph 1, first subparagraph, point (D), first subparagraph, points (a) and (b)
Article 160(1)(a) and (b)
paragraph 1, first subparagraph, point (D), second subparagraph
Articles 160(2)
paragraph 1, first subparagraph, point (E), first and second indents
Article 161(a) and (b)
paragraph 1, second subparagraph
Article 202
paragraph 1, third subparagraph
Article 163
Article 28c(E), point (1), second indent, inserting paragraph 1a into Article 16
paragraph 1a
Article 162
Article 28c(E), point (2), first indent, amending Article 16(2)
paragraph 2, first subparagraph
Article 164(1)
Article 28c(E), point (2), second indent, inserting the second and third subparagraphs into Article 16(2)
paragraph 2, second subparagraph
Article 164(2)
paragraph 2, third subparagraph
Article 165
Article 28c(E), point (3), first to fifth indentsArticle 141(a) to (e)
Article 28d(1), first and second sentencesArticle 68, first and second paragraphs
Article 28d(2) and (3)Article 69(1) and (2)
Article 28d(4), first and second subparagraphsArticle 67(1) and (2)
Article 28e(1), first subparagraphArticle 83
Article 28e(1), second subparagraph, first and second sentencesArticle 84(1) and (2)
Article 28e(2)Article 76
Article 28e(3)Article 93, second paragraph, point (b)
Article 28e(4)Article 94(1)
Article 28f, point (1) replacing Article 17(2), (3) and (4)
paragraph 2(a)
Article 168(a)
paragraph 2(b)
Article 168(e)
paragraph 2(c)
Article 168(b) and (d)
paragraph 2(d)
Article 168(c)
paragraph 3(a), (b) and (c)
Article 169(a), (b) and (c)

Article 170(a) and (b)
paragraph 4, first subparagraph, first indent
Article 171(1), first subparagraph
paragraph 4, first subparagraph, second indent
Article 171(2), first subparagraph
paragraph 4, second subparagraph, point (a)
Article 171(1), second subparagraph
paragraph 4, second subparagraph, point (b)
Article 171(2), second subparagraph
paragraph 4, second subparagraph, point (c)
Article 171(3)
Article 28f, point (2) replacing Article 18(1)
paragraph 1(a)
Article 178(a)
paragraph 1(b)
Article 178(e)
paragraph 1(c)
Article 178(b) and (d)
paragraph 1(d)
Article 178(f)
paragraph 1(e)
Article 178(c)
Article 28f, point (3) inserting paragraph 3a into Article 18
paragraph 3a, first part of the sentence
Article 181
paragraph 3a, second part of the sentence
Article 182
Article 28g replacing Article 21
paragraph 1(a), first subparagraph
Article 193
paragraph 1(a), second subparagraph
Article 194(1) and (2)
paragraph 1(b)
Article 196
paragraph 1(c), first subparagraph, first, second and third indents
Article 197(1)(a), (b) and (c)
paragraph 1(c), second subparagraph
Article 197(2)
paragraph 1(d)
Article 203
paragraph 1(e)
Article 200
paragraph 1(f)
Article 195
paragraph 2
paragraph 2(a), first sentence
Article 204(1), first subparagraph
paragraph 2(a), second sentence
Article 204(2)
paragraph 2(b)
Article 204(1), second subparagraph
paragraph 2(c), first subparagraph
Article 199(1)(a) to (g)
paragraph 2(c), second, third and fourth subparagraphs
Article 199(2), (3) and (4)
paragraph 3
Article 205
paragraph 4
Article 201
Article 28h replacing Article 22
paragraph 1(a), first and second sentences
Article 213(1), first and second subparagraphs
paragraph 1(b)
Article 213(2)
paragraph 1(c), first indent, first sentence
Article 214(1)(a)
paragraph 1(c), first indent, second sentence
Article 214(2)
paragraph 1(c), second and third indents
Article 214(1)(b) and (c)
paragraph 1(d), first and second sentences
Article 215, first and second paragraphs
paragraph 1(e)
Article 216
paragraph 2(a)
Article 242
paragraph 2(b), first and second indents
Article 243(1) and (2)
paragraph 3(a), first subparagraph, first sentence
Article 220, point (1)
paragraph 3(a), first subparagraph, second sentence
Article 220, points (2) and (3)
paragraph 3(a), second subparagraph
Article 220, points (4) and (5)
paragraph 3(a), third subparagraph, first and second sentences
Article 221(1), first and second subparagraphs
paragraph 3(a), fourth subparagraph
Article 221(2)
paragraph 3(a), fifth subparagraph, first sentence
Article 219
paragraph 3(a), fifth subparagraph, second sentence
Article 228
paragraph 3(a), sixth subparagraph
Article 222
paragraph 3(a), seventh subparagraph
Article 223
paragraph 3(a), eighth subparagraph, first and second sentences
Article 224(1) and (2)
paragraph 3(a), ninth subparagraph, first and second sentences
Article 224(3), first subparagraph
paragraph 3(a), ninth subparagraph, third sentence
Article 224(3), second subparagraph
paragraph 3(a), tenth subparagraph
Article 225
paragraph 3(b), first subparagraph, first to twelfth indents
Article 226, points (1) to (12)
paragraph 3(b), first subparagraph, thirteenth indent
Article 226, points (13) and (14)
paragraph 3(b), first subparagraph, fourteenth indent
Article 226, point (15)
paragraph 3(b), second subparagraph
Article 227
paragraph 3(b), third subparagraph
Article 229
paragraph 3(b), fourth subparagraph
Article 230
paragraph 3(b), fifth subparagraph
Article 231
paragraph 3(c), first subparagraph
Article 232
paragraph 3(c), second subparagraph, introductory sentence
Article 233(1), first subparagraph
paragraph 3(c), second subparagraph, first indent, first sentence
Article 233(1), first subparagraph, point (a)
paragraph 3(c), second subparagraph, first indent, second sentence
Article 233(2)
paragraph 3(c), second subparagraph, second indent, first sentence
Article 233(1), first subparagraph, point (b)
paragraph 3(c), second subparagraph, second indent, second sentence
Article 233(3)
paragraph 3(c), third subparagraph, first sentence
Article 233(1), second subparagraph
paragraph 3(c), third subparagraph, second sentence
Article 237
paragraph 3(c), fourth subparagraph, first and second sentences
Article 234
paragraph 3(c), fifth subparagraph
Article 235
paragraph 3(c), sixth subparagraph
Article 236
paragraph 3(d), first subparagraph
Article 244
paragraph 3(d), second subparagraph, first sentence
Article 245(1)
paragraph 3(d), second subparagraph, second and third sentences
Article 245(2), first and second subparagraphs
paragraph 3(d), third subparagraph, first and second sentences
Article 246, first and second paragraphs
paragraph 3(d), fourth, fifth and sixth subparagraphs
Article 247(1), (2) and (3)
paragraph 3(d), seventh subparagraph
Article 248
paragraph 3(e), first subparagraph
Articles 217 and 241
paragraph 3(e), second subparagraph
Article 218
paragraph 4(a), first and second sentences
Article 252(1)
paragraph 4(a), third and fourth sentences
Article 252(2), first and second subparagraphs
paragraph 4(a), fifth sentence
Article 250(2)
paragraph 4(b)
Article 250(1)
paragraph 4(c), first indent, first and second subparagraphs
Article 251(a) and (b)
paragraph 4(c), second indent, first subparagraph
Article 251(c)
paragraph 4(c), second indent, second subparagraph
Article 251(d) and (e)
paragraph 5
Article 206
paragraph 6(a), first and second sentences
Article 261(1)
paragraph 6(a), third sentence
Article 261(2)
paragraph 6(b), first subparagraph
Article 262
paragraph 6(b), second subparagraph, first sentence
Article 263(1), first subparagraph
paragraph 6(b), second subparagraph, second sentence
Article 263(2)
paragraph 6(b), third subparagraph, first and second indents
Article 264(1)(a) and (b)
paragraph 6(b), third subparagraph, third indent, first sentence
Article 264(1)(d)
paragraph 6(b), third subparagraph, third indent, second sentence
Article 264(2), first subparagraph
paragraph 6(b), fourth subparagraph, first indent
Article 264(1)(c) and (e)
paragraph 6(b), fourth subparagraph, second indent, first sentence
Article 264(1)(f)
paragraph 6(b), fourth subparagraph, second indent, second sentence
Article 264(2), second subparagraph
paragraph 6(b), fifth subparagraph, first and second indents
Article 265(1)(a) and (b)
paragraph 6(b), fifth subparagraph, third indent, first sentence
Article 265(1)(c)
paragraph 6(b), fifth subparagraph, third indent, second sentence
Article 265(2)
paragraph 6(c), first indent
Article 263(1), second subparagraph
paragraph 6(c), second indent
Article 266
paragraph 6(d)
Article 254
paragraph 6(e), first subparagraph
Article 268
paragraph 6(e), second subparagraph
Article 259
paragraph 7, first part of the sentence
Article 207, first paragraph

Article 256

Article 267
paragraph 7, second part of the sentence
Article 207, second paragraph
paragraph 8, first and second subparagraphs
Article 273, first and second paragraphs
paragraph 9(a), first subparagraph, first indent
Article 272(1), first subparagraph, point (c)
paragraph 9(a), first subparagraph, second indent
Article 272(1), first subparagraph, points (a) and (d)
paragraph 9(a), first subparagraph, third indent
Article 272(1), first subparagraph, point (b)
paragraph 9(a), second subparagraph
Article 272(1), second subparagraph
paragraph 9(b)
Article 272(3)
paragraph 9(c)
Article 212
paragraph 9(d), first subparagraph, first and second indents
Article 238(1)(a) and (b)
paragraph 9(d), second subparagraph, first to fourth indents
Article 238(2)(a) to (d)
paragraph 9(d), third subparagraph
Article 238(3)
paragraph 9(e), first subparagraph
Article 239
paragraph 9(e), second subparagraph, first and second indents
Article 240, points (1) and (2)
paragraph 10
Articles 209 and 257
paragraph 11
Articles 210 and 258
paragraph 12, introductory sentence
Article 269
paragraph 12(a), first, second and third indents
Article 270(a), (b) and (c)
paragraph 12(b), first second and third indents
Article 271(a), (b) and (c)
Article 28i inserting a third subparagraph into Article 24(3)
paragraph 3, third subparagraph
Article 283(1)(b) and (c)
Article 28j, point (1) inserting a second subparagraph into Article 25(4)
paragraph 4, second subparagraph
Article 272(2)
Article 28j, point (2) replacing Article 25(5) and (6)
paragraph 5, first subparagraph, points (a), (b) and (c)
Article 300, points (1), (2) and (3)
paragraph 5, second subparagraph
Article 302
paragraph 6(a), first subparagraph, first sentence
Article 301(1)
paragraph 6(a), first subparagraph, second sentence
Article 303(1)
paragraph 6(a), second subparagraph, first, second and third indents
Article 303(2)(a), (b) and (c)
paragraph 6(a), third subparagraph
Article 303(3)
paragraph 6(b)
Article 301(1)
Article 28j, point (3) inserting a second subparagraph into Article 25(9)
paragraph 9, second subparagraph
Article 305
Article 28k, point (1), first subparagraph
Article 28k, point (1), second subparagraph, point (a)Article 158(3)
Article 28k, point (1), second subparagraph, points (b) and (c)
Article 28k, points (2), (3) and (4)
Article 28k, point (5)Article 158(2)
Article 28l, first paragraph
Article 28l, second and third paragraphsArticle 402(1) and (2)
Article 28l, fourth paragraph
Article 28mArticle 399, first paragraph
Article 28n
Article 28o(1), introductory sentenceArticle 326, first paragraph
Article 28o(1)(a), first sentenceArticle 327(1) and (3)
Article 28o(1)(a), second sentenceArticle 327(2)
Article 28o(1)(b)Article 328
Article 28o(1)(c), first second and third indentsArticle 329(a), (b) and (c)
Article 28o(1)(d), first and second subparagraphsArticle 330, first and second paragraphs
Article 28o(1)(e)Article 332
Article 28o(1)(f)Article 331
Article 28o(1)(g)Article 4(b)
Article 28o(1)(h)Article 35

Article 139(3), second subparagraph
Article 28o(2)Article 326, second paragraph
Article 28o(3)Article 341
Article 28o(4)
Article 28p(1), first, second and third indentsArticle 405, points (1), (2) and (3)
Article 28p(2)Article 406
Article 28p(3), first subparagraph, first and second indentsArticle 407(a) and (b)
Article 28p(3), second subparagraph
Article 28p(4)(a) to (d)Article 408(1)(a) to (d)
Article 28p(5), first and second indentsArticle 408(2)(a) and (b)
Article 28p(6)Article 409
Article 28p(7), first subparagraph, points (a), (b) and (c)Article 410(1)(a), (b) and (c)
Article 28p(7), second subparagraph, first indent
Article 28p(7), second subparagraph, second, third and fourth indentsArticle 410(2)(a), (b) and (c)
Article 29(1) to (4)Article 398(1) to (4)
Article 29aArticle 397
Article 30(1)Article 396(1)
Article 30(2), first and second sentencesArticle 396(2), first subparagraph
Article 30(2), third sentenceArticle 396(2), second subparagraph
Article 30(3) and (4)Article 396(3) and (4)
Article 31(1)
Article 31(2)Article 400
Article 33(1)Article 401
Article 33(2)Article 2(3)
Article 33a(1), introductory sentenceArticle 274
Article 33a(1)(a)Article 275
Article 33a(1)(b)Article 276
Article 33a(1)(c)Article 277
Article 33a(2), introductory sentenceArticle 278
Article 33a(2)(a)Article 279
Article 33a(2)(b)Article 280
Article 34Article 404
Article 35Article 403
Articles 36 and 37
Article 38Article 414
Annex A(I)(1) and (2)Annex VII, point (1)(a) and (b)
Annex A(I)(3)Annex VII, points (1)(c) and (d)
Annex A(II)(1) to (6)Annex VII, points (2)(a) to (f)
Annex A(III) and (IV)Annex VII, points (3) and (4)
Annex A(IV)(1) to (4)Annex VII, points (4)(a) to (d)
Annex A(V)Article 295(2)
Annex B, introductory sentenceArticle 295(1), point (5)
Annex B, first to ninth indentsAnnex VIII, points (1) to (9)
Annex C
Annex D(1) to (13)Annex I, points (1) to (13)
Annex E(2)Annex X, Part A, point (1)
Annex E(7)Annex X, Part A, point (2)
Annex E(11)Annex X, Part A, point (3)
Annex E(15)Annex X, Part A, point (4)
Annex F(1)Annex X, Part B, point (1)
Annex F(2)Annex X, Part B, points (2)(a) to (j)
Annex F(5) to (8)Annex X, Part B, points (3) to (6)
Annex F(10)Annex X, Part B, point (7)
Annex F(12)Annex X, Part B, point (8)
Annex F(16)Annex X, Part B, point (9)
Annex F(17), first and second subparagraphsAnnex X, Part B, point (10)
Annex F(23)Annex X, Part B, point (11)
Annex F(25)Annex X, Part B, point (12)
Annex F(27)Annex X, Part B, point (13)
Annex G(1) and (2)Article 391
Annex H, first paragraphArticle 98(3)
Annex H, second paragraph, introductory sentence
Annex H, second paragraph, points (1) to (6)Annex III, points (1) to (6)
Annex H, second paragraph, point (7), first and second subparagraphsAnnex III, points (7) and (8)
Annex H, second paragraph, points (8) to (17)Annex III, points (9) to (18)
Annex I, introductory sentence
Annex I(a), first to seventh indentsAnnex IX, Part A, points (1) to (7)
Annex I(b), first and second indentsAnnex IX, Part B, points (1) and (2)
Annex I(c)Annex IX, Part C
Annex J, introductory sentenceAnnex V, introductory sentence
Annex JAnnex V, points (1) to (25)
Annex K(1), first, second and third indentsAnnex IV, points (1)(a), (b) and (c)
Annex K(2) to (5)Annex IV, points (2) to (5)
Annex L, first paragraph, points (1) to (5)Annex II, points (1) to (5)
Annex L, second paragraphArticle 56(2)
Annex M, points (a) to (f)Annex VI, points (1) to (6)
Article 1, point (1), second subparagraph, of Directive 89/465/EECArticle 133, second paragraph
Article 2 of Directive 94/5/ECArticle 342
Article 3, first and second sentences, of Directive 94/5/ECArticle 343, first and second paragraphs
Article 4 of Directive 2002/38/ECArticle 56(3)

Article 57(2)

Article 357
Article 5 of Directive 2002/38/EC
Annex VIII(II), point (2)(a) of the Act of Accession of GreeceArticle 287, point (1)
Annex VIII(II), point (2)(b) of the Act of Accession of GreeceArticle 375
Annex XXXII(IV), point (3)(a), first indent and second indent, first sentence, of the Act of Accession of Spain and PortugalArticle 287, points (2) and (3)
Annex XXXII(IV), point (3)(b), first subparagraph, of the Act of Accession of Spain and PortugalArticle 377
Annex XV(IX), point (2)(b), first subparagraph, of the Act of Accession of Austria, Finland and SwedenArticle 104
Annex XV(IX), point (2)(c), first subparagraph, of the Act of Accession of Austria, Finland and SwedenArticle 287, point (4)
Annex XV(IX), point (2)(f), first subparagraph, of the Act of Accession of Austria, Finland and SwedenArticle 117(1)
Annex XV(IX), point (2)(g), first subparagraph, of the Act of Accession of Austria, Finland and SwedenArticle 119
Annex XV(IX), point (2)(h), first subparagraph, first and second indents, of the Act of Accession of Austria, Finland and SwedenArticle 378(1)
Annex XV(IX), point (2)(i), first subparagraph, first indent, of the Act of Accession of Austria, Finland and Sweden
Annex XV(IX), point (2)(i), first subparagraph, second and third indents, of the Act of Accession of Austria, Finland and SwedenArticle 378(2)(a) and (b)
Annex XV(IX), point (2)(j) of the Act of Accession of Austria, Finland and SwedenArticle 287, point (5)
Annex XV(IX), point (2)(l), first subparagraph, of the Act of Accession of Austria, Finland and SwedenArticle 111(a)
Annex XV(IX), point (2)(m), first subparagraph, of the Act of Accession of Austria, Finland and SwedenArticle 379(1)
Annex XV(IX), point (2)(n), first subparagraph, first and second indents, of the Act of Accession of Austria, Finland and SwedenArticle 379(2)
Annex XV(IX), point (2)(x), first indent, of the Act of Accession of Austria, Finland and SwedenArticle 253
Annex XV(IX), point (2)(x), second indent, of the Act of Accession of Austria, Finland and SwedenArticle 287, point (6)
Annex XV(IX), point (2)(z), first subparagraph, of the Act of Accession of Austria, Finland and SwedenArticle 111(b)
Annex XV(IX), point (2)(aa), first subparagraph, first and second indents, of the Act of Accession of Austria, Finland and SwedenArticle 380
Protocol No 2 of the Act of Accession of Austria, Finland and Sweden concerning the Åland IslandsArticle 6(1)(d)
Annex V(5), point (1)(a) of the 2003 Act of Accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland Slovenia and SlovakiaArticle 123
Annex V(5), point (1)(b) of the 2003 Act of AccessionArticle 381
Annex VI(7), point (1)(a) of the 2003 Act of AccessionArticle 124
Annex VI(7), point (1)(b) of the 2003 Act of AccessionArticle 382
Annex VII(7), point (1), first and second subparagraphs, of the 2003 Act of AccessionArticle 125(1) and (2)
Annex VII(7), point (1), third subparagraph, of the 2003 Act of Accession
Annex VII(7), point (1), fourth subparagraph, of the 2003 Act of AccessionArticle 383(a)
Annex VII(7), point (1), fifth subparagraph, of the 2003 Act of Accession
Annex VII(7), point (1), sixth subparagraph, of the 2003 Act of AccessionArticle 383(b)
Annex VIII(7), point (1)(a) of the 2003 Act of Accession
Annex VIII(7), point (1)(b), second subparagraph, of the 2003 Act of AccessionArticle 384(a)
Annex VIII(7), point (1), third subparagraph, of the 2003 Act of AccessionArticle 384(b)
Annex IX(8), point (1) of the 2003 Act of AccessionArticle 385
Annex X(7), point (1)(a)(i) and (ii) of the 2003 Act of AccessionArticle 126(a) and (b)
Annex X(7), point (1)(c) of the 2003 Act of AccessionArticle 386
Annex XI(7), point (1) of the 2003 Act of AccessionArticle 127
Annex XI(7), point (2)(a) of the 2003 Act of AccessionArticle 387(c)
Annex XI(7), point (2)(b) of the 2003 Act of AccessionArticle 387(a)
Annex XI(7), point (2)(c) of the 2003 Act of AccessionArticle 387(b)
Annex XII(9), point (1)(a) of the 2003 Act of AccessionArticle 128(1) and (2)
Annex XII(9), point (1)(b) of the 2003 Act of AccessionArticle 128(3), (4) and (5)
Annex XII(9), point (2) of the 2003 Act of AccessionArticle 388
Annex XIII(9), point (1)(a) of the 2003 Act of AccessionArticle 129(1) and (2)
Annex XIII(9), point (1)(b) of the 2003 Act of AccessionArticle 389
Annex XIV(7), first subparagraph, of the 2003 Act of AccessionArticle 130(a) and (b)
Annex XIV(7), second subparagraph, of the 2003 Act of Accession
Annex XIV(7), third subparagraph, of the 2003 Act of AccessionArticle 390