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

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dossier	COM(2004)246 - Common system of VAT (Recast).
document	COM(2004)246
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-code	Description of goods
(1)	0701	Potatoes
(2)	0711 20	Olives
(3)	0801	Coconuts, Brazil nuts and cashew nuts
(4)	0802	Other nuts
(5)	0901 11 00	Coffee, not roasted
	0901 12 00
(6)	0902	Tea
(7)	1001 to 1005	Cereals
	1007 to 1008
(8)	1006	Husked rice
(9)	1201 to 1207	Grains and oil seeds (including soya beans) and oleaginous fruits
(10)	1507 to 1515	Vegetable oils and fats and their fractions, whether or not refined, but not chemically modified
(11)	1701 11	Raw sugar
	1701 12
(12)	1801	Cocoa beans, whole or broken, raw or roasted
(13)	2709	Mineral oils (including propane and butane; also including crude petroleum oils)
	2710
	2711 12
	2711 13
(14)	Chapters 28 and 29	Chemicals in bulk
(15)	4001	Rubber, in primary forms or in plates, sheets or strip
	4002
(16)	5101	Wool
(17)	7106	Silver
(18)	7110 11 00	Platinum (palladium, rhodium)
	7110 21 00
	7110 31 00
(19)	7402	Copper
	7403
	7405
	7408
(20)	7502	Nickel
(21)	7601	Aluminium
(22)	7801	Lead
(23)	7901	Zinc
(24)	8001	Tin
(25)	ex 8112 92	Indium
	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)

Directive	Deadline for transposition
Directive 67/227/EEC	1 January 1970
Directive 77/388/EEC	1 January 1978
Directive 78/583/EEc	1 January 1979
Directive 80/368/EEC	1 January 1979
Directive 84/386/EEC	1 July 1985
Directive 89/465/EEC	1 January 1990
	1 January 1991
	1 January 1992
	1 January 1993
	1 January 1994 for Portugal
Directive 91/680/EEC	1 January 1993
Directive 92/77/EEC	31 December 1992
Directive 92/111/EEC	1 January 1993
	1 January 1994
	1 October 1993 for Germany
Directive 94/4/EC	1 April 1994
Directive 94/5/EC	1 January 1995
Directive 94/76/EC	1 January 1995
Directive 95/7/EC	1 January 1996
	1 January 1997 for Germany and Luxembourg
Directive 96/42/EC	1 January 1995
Directive 96/95/EC	1 January 1997
Directive 98/80/EC	1 January 2000
Directive 1999/49/EC	1 January 1999
Directive 1999/59/EC	1 January 2000
Directive 1999/85/CE	—
Directive 2000/17/EC	—
Directive 2000/65/EC	31 December 2001
Directive 2001/4/EC	1 January 2001
Directive 2001/115/EC	1 January 2004
Directive 2002/38/EC	1 July 2003
Directive 2002/93/EC	—
Directive 2003/92/EC	1 January 2005
Directive 2004/7/EC	30 January 2004
Directive 2004/15/EC	—
Directive 2004/66/EC	1 May 2004
Directive 2005/92/EC	1 January 2006
Directive 2006/18/EC	—
Directive 2006/58/EC	1 July 2006
Directive 2006/69/EC	1 January 2008

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

ANNEX XII

CORRELATION TABLE

Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

Article 1, first paragraph

Article 1(1)

Article 1, second and third paragraphs

—

Article 2, first, second and third paragraphs

Article 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 indent

Article 5, point (2)

Article 3(1), second indent

Article 5, point (1)

Article 3(1), third indent

Article 5, points (3) and (4)

Article 3(2)

—

Article 3(3), first subparagraph, first indent

Article 6(2)(a) and (b)

Article 3(3), first subparagraph, second indent

Article 6(2)(c) and (d)

Article 3(3), first subparagraph, third indent

Article 6(2)(e), (f) and (g)

Article 3(3) second subparagraph, first indent

Article 6(1)(b)

Article 3(3) second subparagraph, second indent

Article 6(1)(c)

Article 3(3), second subparagraph, third indent

Article 6(1)(a)

Article 3(4), first subparagraph, first and second indents

Article 7(1)

Article 3(4), second subparagraph, first second and third indents

Article 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 sentence

Article 12(1)(a)

Article 4(3)(a), first subparagraph, second sentence

Article 12(2), second subparagraph

Article 4(3)(a), second subparagraph

Article 12(2), third subparagraph

Article 4(3)(a), third subparagraph

Article 12(2), first subparagraph

Article 4(3)(b), first subparagraph

Article 12(1)(b)

Article 4(3)(b), second subparagraph

Article 12(3)

Article 4(4), first subparagraph

Article 10

Article 4(4), second and third subparagraphs

Article 11, first and second paragraphs

Article 4(5), first, second and third subparagraphs

Article 13(1), first, second and third subparagraphs

Article 4(5), fourth subparagraph

Article 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 sentences

Article 16, first and second paragraphs

Article 5(7)(a), (b) and (c)

Article 18(a), (b) and (c)

Article 5(8), first sentence

Article 19, first paragraph

Article 5(8), second and third sentences

Article 19, second paragraph

Article 6(1), first subparagraph

Article 24(1)

Article 6(1), second subparagraph, first, second and third indents

Article 25(a), (b) and (c)

Article 6(2), first subparagraph, points (a) and (b)

Article 26(1)(a) and (b)

Article 6(2), second subparagraph

Article 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 subparagraphs

Article 61, first and second paragraphs

Article 8(1)(a), first sentence

Article 32, first paragraph

Article 8(1)(a), second and third sentences

Article 36, first and second paragraphs

Article 8(1)(b)

Article 31

Article 8(1)(c), first subparagraph

Article 37(1)

Article 8(1)(c), second subparagraph, first indent

Article 37(2), first subparagraph

Article 8(1)(c), second subparagraph, second and third indents

Article 37(2), second and third subparagraphs

Article 8(1)(c), third subparagraph

Article 37(2), fourth subparagraph

Article 8(1)(c), fourth subparagraph

Article 37(3), first subparagraph

Article 8(1)(c), fifth subparagraph

—

Article 8(1)(c), sixth subparagraph

Article 37(3), second subparagraph

Article 8(1)(d), first and second subparagraphs

Article 38(1) and (2)

Article 8(1)(e), first sentence

Article 39, first paragraph

Article 8(1)(e), second and third sentences

Article 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 indents

Article 52(a) and (b)

Article 9(2)(c), third and fourth indents

Article 52(c)

Article 9(2)(e), first to sixth indents

Article 56(1)(a) to (f)

Article 9(2)(e), seventh indent

Article 56(1)(l)

Article 9(2)(e), eighth indent

Article 56(1)(g)

Article 9(2)(e), ninth indent

Article 56(1)(h)

Article 9(2)(e), tenth indent, first sentence

Article 56(1)(i)

Article 9(2)(e), tenth indent, second sentence

Article 24(2)

Article 9(2)(e), tenth indent, third sentence

Article 56(1)(i)

Article 9(2)(e), eleventh and twelfth indents

Article 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 sentence

Article 63

Article 10(2), first subparagraph, second and third sentences

Article 64(1) and (2)

Article 10(2), second subparagraph

Article 65

Article 10(2), third subparagraph, first, second and third indents

Article 66(a), (b) and (c)

Article 10(3), first subparagraph, first sentence

Article 70

Article 10(3), first subparagraph, second sentence

Article 71(1), first subparagraph

Article 10(3), second subparagraph

Article 71(1), second subparagraph

Article 10(3), third subparagraph

Article 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 sentence

Article 78, first paragraph, point (b)

Article 11(A)(2)(b), second sentence

Article 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 sentence

Article 79, first paragraph, point (c)

Article 11(A)(3)(c), second sentence

Article 79, second paragraph

Article 11(A)(4),first and second subparagraphs

Article 81, first and second paragraphs

Article 11(A)(5)

Article 82

Article 11(A)(6), first subparagraph, first and second sentences

Article 80(1), first subparagraph

Article 11(A)(6), first subparagraph, third sentence

Article 80(1), second subparagraph

Article 11(A)(6), second subparagraph

Article 80(1), first subparagraph

Article 11(A)(6), third subparagraph

–Article 80(2)

Article 11(A)(6), fourth subparagraph

Article 80(3)

Article 11(A)(7), first and second subparagraphs

Article 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 subparagraph

Article 86(1)(b)

Article 11(B)(3)(b), second subparagraph

Article 86(2)

Article 11(B)(3)(b), third subparagraph

Article 86(1)(b)

Article 11(B)(4)

Article 87

Article 11(B)(5)

Article 88

Article 11(B)(6), first and second subparagraphs

Article 89, first and second paragraphs

Article 11(C)(1), first and second subparagraphs

Article 90(1) and (2)

Article 11(C)(2), first subparagraph

Article 91(1)

Article 11(C)(2), second subparagraph, first and second sentences

Article 91(2), first and second subparagraphs

Article 11(C)(3), first and second indents

Article 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 indents

Article 95, first and second paragraphs

Article 12(3)(a), first subparagraph, first sentence

Article 96

Article 12(3)(a), first subparagraph, second sentence

Article 97(1)

Article 12(3)(a), second subparagraph

Article 97(2)

Article 12(3)(a), third subparagraph, first sentence

Article 98(1)

Article 12(3)(a), third subparagraph, second sentence

Article 98(2), first subparagraph

Article 99(1)

Article 12(3)(a), fourth subparagraph

Article 98(2), second subparagraph

Article 12(3)(b), first sentence

Article 102, first paragraph

Article 12(3)(b), second, third and fourth sentences

Article 102, second paragraph

Article 12(3)(c), first subparagraph

Article 103(1)

Article 12(3)(c), second subparagraph, first and second indents

Article 103(2)(a) and (b)

Article 12(4), first subparagraph

Article 99(2)

Article 12(4), second subparagraph, first and second sentences

Article 100, first and second paragraphs

Article 12(4), third subparagraph

Article 101

Article 12(5)

Article 94(2)

Article 12(6)

Article 105

Article 13(A)(1), introductory sentence

Article 131

Article 13(A)(1)(a) to (n)

Article 132(1)(a) to (n)

Article 13(A)(1)(o), first sentence

Article 132(1)(o)

Article 13(A)(1)(o), second sentence

Article 132(2)

Article 13(A)(1)(p) and (q)

Article 132(1)(p) and (q)

Article 13(A)(2)(a), first to fourth indents

Article 133(a) to (d)

Article 13(A)(2)(b), first and second indents

Article 134(a) and (b)

Article 13(B), introductory sentence

Article 131

Article 13(B)(a)

Article 135(1)(a)

Article 13(B)(b), first subparagraph

Article 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 subparagraph

Article 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 indents

Article 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 subparagraph

Article 137(2), first and second subparagraphs

Article 14(1), introductory sentence

Article 131

Article 14(1)(a)

Article 140(a)

Article 14(1)(d), first and second subparagraphs

Article 143(b) and (c)

Article 14(1)(e)

Article 143(e)

Article 14(1)(g), first to fourth indents

Article 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 subparagraph

Article 145(1)

Article 14(2), second subparagraph, first, second and third indents

Article 145(2), first, second and third subparagraphs

Article 14(2), third subparagraph

Article 145(3)

Article 15, introductory sentence

Article 131

Article 15, point (1)

Article 146(1)(a)

Article 15, point (2), first subparagraph

Article 146(1)(b)

Article 15, point (2), second subparagraph, first and second indents

Article 147(1), first subparagraph, points (a) and (b)

Article 15, point (2), second subparagraph, third indent, first part of the sentence

Article 147(1), first subparagraph, point (c)

Article 15, point (2), second subparagraph, third indent, second part of the sentence

Article 147(1), second subparagraph

Article 15, point (2), third subparagraph, first and second indents

Article 147(2), first and second subparagraphs

Article 15, point (2), fourth subparagraph

Article 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 sentences

Article 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 indents

Article 151(1), first subparagraph, points (a) to (d)

Article 15, point (10), second subparagraph

Article 151(1), second subparagraph

Article 15, point (10), third subparagraph

Article 151(2)

Article 15, point (11)

Article 152

Article 15, point (12), first sentence

Article 146(1)(c)

Article 15, point (12), second sentence

Article 146(2)

Article 15, point (13)

Article 146(1)(e)

Article 15, point (14), first and second subparagraphs

Article 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 subparagraphs

Article 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 sentences

Article 177, first and second paragraphs

Article 18(1)

—

Article 18(2), first and second subparagraphs

Article 179, first and second paragraphs

Article 18(3)

Article 180

Article 18(4), first and second subparagraphs

Article 183, first and second paragraphs

Article 19(1), first subparagraph, first indent

Article 174(1), first subparagraph, point (a)

Article 19(1), first subparagraph, second indent, first sentence

Article 174(1), first subparagraph, point (b)

Article 19(1), first subparagraph, second indent, second sentence

Article 174(1), second subparagraph

Article 19(1), second subparagraph

Article 175(1)

Article 19(2), first sentence

Article 174(2)(a)

Article 19(2), second sentence

Article 174(2)(a) and (b)

Article 19(2), third sentence

Article 174(3)

Article 19(3), first subparagraph, first and second sentences

Article 175(2), first subparagraph

Article 19(3), first subparagraph, third sentence

Article 175(2), second subparagraph

Article 19(3), second subparagraph

Article 175(3)

Article 20(1), introductory sentence

Article 186

Article 20(1)(a)

Article 184

Article 20(1)(b), first part of the first sentence

Article 185(1)

Article 20(1)(b), second part of the first sentence

Article 185(2), first subparagraph

Article 20(1)(b), second sentence

Article 185(2), second subparagraph

Article 20(2), first subparagraph, first sentence

Article 187(1), first subparagraph

Article 20(2), first subparagraph, second and third sentences

Article 187(2), first and second subparagraphs

Article 20(2), second and third subparagraphs

Article 187(1), second and third subparagraphs

Article 20(3), first subparagraph, first sentence

Article 188(1), first subparagraph

Article 20(3), first subparagraph, second sentence

Article 188(1), second and third subparagraphs

Article 20(3), first subparagraph, third sentence

Article 188(2)

Article 20(3), second subparagraph

Article 188(2)

Article 20(4), first subparagraph, first to fourth indents

Article 189(a) to (d)

Article 20(4), second subparagraph

Article 190

Article 20(5)

Article 191

Article 20(6)

Article 192

Article 21

—

Article 22

—

Article 22a

Article 249

Article 23, first paragraph

Article 211, first paragraph

Article 260

Article 23, second paragraph

Article 211, second paragraph

Article 24(1)

Article 281

Article 24(2)

Article 292

Article 24(2)(a), first subparagraph

Article 284(1)

Article 24(2)(a), second and third subparagraphs

Article 284(2), first and second subparagraphs

Article 24(2)(b), first and second sentences

Article 285, first and second paragraphs

Article 24(2)(c)

Article 286

Article 24(3), first subparagraph

Article 282

Article 24(3), second subparagraph, first sentence

Article 283(2)

Article 24(3), second subparagraph, second sentence

Article 283(1)(a)

Article 24(4), first subparagraph

Article 288, first paragraph, points (1) to (4)

Article 24(4), second subparagraph

Article 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 indents

Article 287, points (7) to (16)

Article 25(1)

Article 296(1)

Article 25(2), first to eighth indents

Article 295(1), points (1) to (8)

Article 25(3), first subparagraph, first sentence

Article 297, first paragraph, first sentence and second paragraph

Article 25(3), first subparagraph, second sentence

Article 298, first paragraph

Article 25(3), first subparagraph, third sentence

Article 299

Article 25(3), first subparagraph, fourth and fifth sentences

Article 298, second paragraph

Article 25(3), second subparagraph

Article 297, first paragraph, second sentence

Article 25(4), first subparagraph

Article 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 sentences

Article 306(1), first and second subparagraphs

Article 26(1) third sentence

Article 306(2)

Article 26(2), first and second sentences

Article 307, first and second paragraphs

Article 26(2), third sentence

Article 308

Article 26(3), first and second sentences

Article 309, first and second paragraphs

Article 26(4)

Article 310

Article 26a(A)(a), first subparagraph

Article 311(1), point (2)

Article 26a(A)(a), second subparagraph

Article 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 sentence

Article 311(1), point (7)

Article 26a(A)(g), first and second indents

Article 311(3)

Article 26a(B)(1)

Article 313(1)

Article 26a(B)(2)

Article 314

Article 26a(B)(2), first and second indents

Article 314(a) to (d)

Article 26a(B)(3), first subparagraph, first and second sentences

Article 315, first and second paragraphs

Article 26a(B)(3), second subparagraph

Article 312

Article 26a(B)(3), second subparagraph, first and second indents

Article 312, points (1) and (2)

Article 26a(B)(4), first subparagraph

Article 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 subparagraph

Article 316(2)

Article 26a(B)(4), third subparagraph, first and second sentences

Article 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 subparagraphs

Article 318(1), first and second subparagraphs

Article 26a(B)(10), third subparagraph, first and second indents

Article 318(2)(a) and (b)

Article 26a(B)(10), fourth subparagraph

Article 318(3)

Article 26a(B)(11), first subparagraph

Article 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 subparagraph

Article 320(2)

Article 26a(C)(1), introductory sentence

Article 333(1)

Article 334

Article 26a(C)(1), first to fourth indents

Article 334(a) to (d)

Article 26a(C)(2), first and second indents

Article 336(a) and (b)

Article 26a(C)(3)

Article 337

Article 26a(C)(4), first subparagraph, first, second and third indents

Article 339, first paragraph, points (a), (b) and (c)

Article 26a(C)(4), second subparagraph

Article 339, second paragraph

Article 26a(C)(5), first and second subparagraphs

Article 340(1), first and second subparagraphs

Article 26a(C)(5), third subparagraph

Article 340(2)

Article 26a(C)(6), first subparagraph, first and second indents

Article 338, first paragraph, points (a) and (b)

Article 26a(C)(6), second subparagraph

Article 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 sentence

Article 344(1), point (1)

Article 26b(A), first subparagraph, point (i), second sentence

Article 344(2)

Article 26b(A), first subparagraph, point (ii), first to fourth indents

Article 344(1), point (2)

Article 26b(A), second subparagraph

Article 344(3)

Article 26b(A), third subparagraph

Article 345

Article 26b(B), first subparagraph

Article 346

Article 26b(B), second subparagraph

Article 347

Article 26b(C), first subparagraph

Article 348

Article 26b(C), second subparagraph, first and second sentences

Article 349(1) and (2)

Article 26b(C), third subparagraph

Article 350

Article 26b(C), fourth subparagraph

Article 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 subparagraphs

Article 356(1), first and second subparagraphs

Article 26b(E), third and fourth subparagraphs

Article 356(2) and (3)

Article 26b(F), first sentence

Article 198(2) and (3)

Article 26b(F), second sentence

Articles 208 and 255

Article 26b(G)(1), first subparagraph

Article 352

Article 26b(G)(1), second subparagraph

—

Article 26b(G)(2)(a)

Article 353

Article 26b(G)(2)(b), first and second sentences

Article 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 subparagraph

Article 360

Article 26c(B)(2), second subparagraph, first part of the first sentence

Article 361(1)

Article 26c(B)(2), second subparagraph, second part of the first sentence

Article 361(1)(a) to (e)

Article 26c(B)(2), second subparagraph, second sentence

Article 361(2)

Article 26c(B)(3), first and second subparagraphs

Article 362

Article 26c(B)(4)(a) to (d)

Article 363(a) to (d)

Article 26c(B)(5), first subparagraph

Article 364

Article 26c(B)(5), second subparagraph

Article 365

Article 26c(B)(6), first sentence

Article 366(1), first subparagraph

Article 26c(B)(6), second and third sentences

Article 366(1), second subparagraph

Article 26c(B)(6), fourth sentence

Article 366(2)

Article 26c(B)(7), first sentence

Article 367, first paragraph

Article 26c(B)(7), second and third sentences

Article 367, second paragraph

Article 26c(B)(8)

Article 368

Article 26c(B)(9), first sentence

Article 369(1)

Article 26c(B)(9), second and third sentences

Article 369(2), first and second subparagraphs

Article 26c(B)(10)

Article 204(1), third subparagraph

Article 27(1) first and second sentences

Article 395(1) first and second subparagraphs

Article 27(2), first and second sentences

Article 395(2), first subparagraphs

Article 27(2), third sentence

Article 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 sentence

Article 109

Article 28(2)(a), first subparagraph

Article 110, first and second paragraphs

Article 28(2)(a), second subparagraph

—

Article 28(2)(a), third subparagraph, first sentence

Article 112, first paragraph

Article 28(2)(a), third subparagraph, second and third sentences

Article 112, second paragraph

Article 28(2)(b)

Article 113

Article 28(2)(c), first and second sentences

Article 114(1), first and second subparagraphs

Article 28(2)(c), third sentence

Article 114(2)

Article 28(2)(d)

Article 115

Article 28(2)(e), first and second subparagraphs

Article 118, first and second paragraphs

Article 28(2)(f)

Article 120

Article 28(2)(g)

—

Article 28(2)(h), first and second subparagraphs

Article 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 sentence

Article 106, first and second paragraphs

Article 28(6), first subparagraph, second sentence

Article 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 subparagraph

Article 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 sentence

Article 2(1)

Article 28a(1)(a), first subparagraph

Article 2(1)(b)(i)

Article 28a(1)(a), second subparagraph

Article 3(1)

Article 28a(1)(a), third subparagraph

Article 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 indent

Article 3(1)(b)

Article 28a(1a)(b), first subparagraph, second and third indents

Article 3(2), first subparagraph, points (a) and (b)

Article 28a(1a)(b), second subparagraph

Article 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 subparagraph

Article 2(2), point (b)

Article 28a(2)(b), first subparagraph, first and second indents

Article 2(2), point (b) (i), (ii), and (iii)

Article 28a(2)(b), second subparagraph

Article 2(2), point (c)

Article 28a(3), first and second subparagraphs

Article 20, first and second paragraphs

Article 28a(4), first subparagraph

Article 9(2)

Article 28a(4), second subparagraph, first indent

Article 172(1), second subparagraph

Article 28a(4), second subparagraph, second indent

Article 172(1), first subparagraph

Article 28a(4), third subparagraph

Article 172(2)

Article 28a(5)(b), first subparagraph

Article 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 indent

Article 17(2)(a) and (b)

Article 28a(5)(b), second subparagraph, second indent

Article 17(2)(c)

Article 28a(5)(b), second subparagraph, third indent

Article 17(2)(e)

Article 28a(5)(b), second subparagraph, fifth, sixth and seventh indents

Article 17(2)(f), (g) and (h)

Article 28a(5)(b), second subparagraph, eighth indent

Article 17(2)(d)

Article 28a(5)(b), third subparagraph

Article 17(3)

Article 28a(6), first subparagraph

Article 21

Article 28a(6), second subparagraph

Article 22

Article 28a(7)

Article 23

Article 28b(A)(1)

Article 40

Article 28b(A)(2), first and second subparagraphs

Article 41, first and second paragraphs

Article 28b(A)(2), third subparagraph, first and second indents

Article 42(a) and (b)

Article 28b(B)(1), first subparagraph, first and second indents

Article 33(1)(a) and (b)

Article 28b(B)(1), second subparagraph

Article 33(2)

Article 28b(B)(2), first subparagraph

Article 34(1)(a)

Article 28b(B)(2), first subparagraph, first and second indents

Article 34(1)(b) and (c)

Article 28b(B)(2), second subparagraph, first and second sentences

Article 34(2), first and second subparagraphs

Article 28b(B)(2), third subparagraph, first sentence

Article 34(3)

Article 28b(B)(2), third subparagraph, second and third sentences

—

Article 28b(B)(3), first and second subparagraphs

Article 34(4), first and second subparagraphs

Article 28b(C)(1), first indent, first subparagraph

Article 48, first paragraph

Article 28b(C)(1), first indent, second subparagraph

Article 49

Article 28b(C)(1), second and third indents

Article 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 subparagraphs

Article 50, first and second paragraphs

Article 28b(E)(2), first and second subparagraphs

Article 54, first and second paragraphs

Article 28b(E)(3), first and second subparagraphs

Article 44, first and second paragraphs

Article 28b(F), first and second paragraphs

Article 55, first and second paragraphs

Article 28c(A), introductory sentence

Article 131

Article 28c(A)(a), first subparagraph

Article 138(1)

Article 28c(A)(a), second subparagraph

Article 139(1), first and second subparagraphs

Article 28c(A)(b)

Article 138(2)(a)

Article 28c(A)(c), first subparagraph

Article 138(2)(b)

Article 28c(A)(c), second subparagraph

Article 139(2)

Article 28c(A)(d)

Article 138(2)(c)

Article 28c(B), introductory sentence

Articles 131

Article 28c(B)(a), (b) and (c)

Article 140(a), (b) and (c)

Article 28c(C)

Article 142

Article 28c(D), first subparagraph

Article 143(d)

Article 28c(D), second subparagraph

Article 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 indents

Article 141(a) to (e)

Article 28d(1), first and second sentences

Article 68, first and second paragraphs

Article 28d(2) and (3)

Article 69(1) and (2)

Article 28d(4), first and second subparagraphs

Article 67(1) and (2)

Article 28e(1), first subparagraph

Article 83

Article 28e(1), second subparagraph, first and second sentences

Article 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 paragraphs

Article 402(1) and (2)

Article 28l, fourth paragraph

—

Article 28m

Article 399, first paragraph

Article 28n

—

Article 28o(1), introductory sentence

Article 326, first paragraph

Article 28o(1)(a), first sentence

Article 327(1) and (3)

Article 28o(1)(a), second sentence

Article 327(2)

Article 28o(1)(b)

Article 328

Article 28o(1)(c), first second and third indents

Article 329(a), (b) and (c)

Article 28o(1)(d), first and second subparagraphs

Article 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 indents

Article 405, points (1), (2) and (3)

Article 28p(2)

Article 406

Article 28p(3), first subparagraph, first and second indents

Article 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 indents

Article 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 indents

Article 410(2)(a), (b) and (c)

Article 29(1) to (4)

Article 398(1) to (4)

Article 29a

Article 397

Article 30(1)

Article 396(1)

Article 30(2), first and second sentences

Article 396(2), first subparagraph

Article 30(2), third sentence

Article 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 sentence

Article 274

Article 33a(1)(a)

Article 275

Article 33a(1)(b)

Article 276

Article 33a(1)(c)

Article 277

Article 33a(2), introductory sentence

Article 278

Article 33a(2)(a)

Article 279

Article 33a(2)(b)

Article 280

Article 34

Article 404

Article 35

Article 403

Articles 36 and 37

—

Article 38

Article 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 sentence

Article 295(1), point (5)

Annex B, first to ninth indents

Annex 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 subparagraphs

Annex 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 paragraph

Article 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 subparagraphs

Annex 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 indents

Annex IX, Part A, points (1) to (7)

Annex I(b), first and second indents

Annex IX, Part B, points (1) and (2)

Annex I(c)

Annex IX, Part C

Annex J, introductory sentence

Annex V, introductory sentence

Annex J

Annex V, points (1) to (25)

Annex K(1), first, second and third indents

Annex 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 paragraph

Article 56(2)

Annex M, points (a) to (f)

Annex VI, points (1) to (6)

Article 1, point (1), second subparagraph, of Directive 89/465/EEC

Article 133, second paragraph

Article 2 of Directive 94/5/EC

Article 342

Article 3, first and second sentences, of Directive 94/5/EC

Article 343, first and second paragraphs

Article 4 of Directive 2002/38/EC

Article 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 Greece

Article 287, point (1)

Annex VIII(II), point (2)(b) of the Act of Accession of Greece

Article 375

Annex XXXII(IV), point (3)(a), first indent and second indent, first sentence, of the Act of Accession of Spain and Portugal

Article 287, points (2) and (3)

Annex XXXII(IV), point (3)(b), first subparagraph, of the Act of Accession of Spain and Portugal

Article 377

Annex XV(IX), point (2)(b), first subparagraph, of the Act of Accession of Austria, Finland and Sweden

Article 104

Annex XV(IX), point (2)(c), first subparagraph, of the Act of Accession of Austria, Finland and Sweden

Article 287, point (4)

Annex XV(IX), point (2)(f), first subparagraph, of the Act of Accession of Austria, Finland and Sweden

Article 117(1)

Annex XV(IX), point (2)(g), first subparagraph, of the Act of Accession of Austria, Finland and Sweden

Article 119

Annex XV(IX), point (2)(h), first subparagraph, first and second indents, of the Act of Accession of Austria, Finland and Sweden

Article 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 Sweden

Article 378(2)(a) and (b)

Annex XV(IX), point (2)(j) of the Act of Accession of Austria, Finland and Sweden

Article 287, point (5)

Annex XV(IX), point (2)(l), first subparagraph, of the Act of Accession of Austria, Finland and Sweden

Article 111(a)

Annex XV(IX), point (2)(m), first subparagraph, of the Act of Accession of Austria, Finland and Sweden

Article 379(1)

Annex XV(IX), point (2)(n), first subparagraph, first and second indents, of the Act of Accession of Austria, Finland and Sweden

Article 379(2)

Annex XV(IX), point (2)(x), first indent, of the Act of Accession of Austria, Finland and Sweden

Article 253

Annex XV(IX), point (2)(x), second indent, of the Act of Accession of Austria, Finland and Sweden

Article 287, point (6)

Annex XV(IX), point (2)(z), first subparagraph, of the Act of Accession of Austria, Finland and Sweden

Article 111(b)

Annex XV(IX), point (2)(aa), first subparagraph, first and second indents, of the Act of Accession of Austria, Finland and Sweden

Article 380

Protocol No 2 of the Act of Accession of Austria, Finland and Sweden concerning the Åland Islands

Article 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 Slovakia

Article 123

Annex V(5), point (1)(b) of the 2003 Act of Accession

Article 381

Annex VI(7), point (1)(a) of the 2003 Act of Accession

Article 124

Annex VI(7), point (1)(b) of the 2003 Act of Accession

Article 382

Annex VII(7), point (1), first and second subparagraphs, of the 2003 Act of Accession

Article 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 Accession

Article 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 Accession

Article 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 Accession

Article 384(a)

Annex VIII(7), point (1), third subparagraph, of the 2003 Act of Accession

Article 384(b)

Annex IX(8), point (1) of the 2003 Act of Accession

Article 385

Annex X(7), point (1)(a)(i) and (ii) of the 2003 Act of Accession

Article 126(a) and (b)

Annex X(7), point (1)(c) of the 2003 Act of Accession

Article 386

Annex XI(7), point (1) of the 2003 Act of Accession

Article 127

Annex XI(7), point (2)(a) of the 2003 Act of Accession

Article 387(c)

Annex XI(7), point (2)(b) of the 2003 Act of Accession

Article 387(a)

Annex XI(7), point (2)(c) of the 2003 Act of Accession

Article 387(b)

Annex XII(9), point (1)(a) of the 2003 Act of Accession

Article 128(1) and (2)

Annex XII(9), point (1)(b) of the 2003 Act of Accession

Article 128(3), (4) and (5)

Annex XII(9), point (2) of the 2003 Act of Accession

Article 388

Annex XIII(9), point (1)(a) of the 2003 Act of Accession

Article 129(1) and (2)

Annex XIII(9), point (1)(b) of the 2003 Act of Accession

Article 389

Annex XIV(7), first subparagraph, of the 2003 Act of Accession

Article 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 Accession

Article 390