Europaudvalget 2012-13
Rådsmøde 3248 - Økofin
Offentligt
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COUNCIL OF
THE EUROPEAN UNION
EN
11260/13
PRESSE 274
PR CO 34
PRESS RELEASE
3248th Council meeting
Economic and Financial Affairs
Luxembourg, 21 June 2013
President
Mr Michael Noonan
Minister for Finance of Ireland.
PRESS
Rue de la Loi 175 B – 1048 BRUSSELS Tel.: +32 (0)2 281 9442 / 6319 Fax: +32 (0)2 281 8026
11260/13
[email protected] http://www.consilium.europa.eu/Newsroom
EN
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21.VI.2013
Main results of the Council
The Council approved
country-specific recommendations
to the member states on their economic
and fiscal policies. The recommendations will be referred to the European Council, under this
year's European Semester process, with a view to formal adoption in July.
The Council closed excessive deficit procedures for
Italy, Latvia, Lithuania, Hungary
and
Romania,
gave notice to
Belgium
on measures to correct its deficit, extended the deadlines for
Spain, France,
the
Netherlands, Poland, Portugal
and
Slovenia
to correct their deficits, and
reopened an excessive deficit procedure for
Malta.
It approved the extension of loan maturities for
Ireland and Portugal,
and agreed a package of
measures to combat
VAT fraud.
The Council also approved a proposal allowing
Latvia to adopt the euro
as its currency as from
1 January 2014. The proposal will be referred to the European Council before a final decision is
taken in July.
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21.VI.2013
CONTENTS
1
PARTICIPANTS................................................................................................................................ 5
ITEMS DEBATED
EUROPEAN SEMESTER - COUNTRY-SPECIFIC RECOMMENDATIONS ................................ 7
EXCESSIVE DEFICIT PROCEDURE ............................................................................................... 8
JOB CREATION AND FINANCING OF THE ECONOMY ............................................................ 9
EFSM LOANS TO IRELAND AND PORTUGAL .......................................................................... 10
ADOPTION OF THE EURO BY LATVIA ...................................................................................... 11
CLIMATE AND ENERGY ............................................................................................................... 12
TAX REPORTS ................................................................................................................................. 13
COMBATING TAX FRAUD - AUTOMATIC EXCHANGE OF INFORMATION ...................... 14
OTHER BUSINESS .......................................................................................................................... 15
MEETINGS IN THE MARGINS OF THE COUNCIL .................................................................... 15
OTHER ITEMS APPROVED
ECONOMIC AND FINANCIAL AFFAIRS
Combating VAT fraud........................................................................................................................................... 16
Markets in financial instruments ........................................................................................................................... 16
Energy taxation...................................................................................................................................................... 16
VAT rules - Place of supply .................................................................................................................................. 17
European Central Bank - Österreichische Nationalbank - Suomen Pankki ........................................................... 17
1
Where declarations, conclusions or resolutions have been formally adopted by the Council, this is indicated
in the heading for the item concerned and the text is placed between quotation marks.
Documents for which references are given in the text are available on the Council's Internet site
(http://www.consilium.europa.eu).
Acts adopted with statements for the Council minutes which may be released to the public are indicated by
an asterisk; these statements are available on the Council's Internet site or may be obtained from the Press
Office.
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ENVIRONMENT
Strategy on adaptation to climate change .............................................................................................................. 17
TRANSPARENCY
Transparency - public access to documents........................................................................................................... 18
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21.VI.2013
PARTICIPANTS
Belgium:
Mr Koen GEENS
Bulgaria:
Mr Petar CHOBANOV
Czech Republic:
Mr Tomáš ZÍDEK
Mr Radek URBAN
Denmark:
Ms Margrethe VESTAGER
Germany:
Mr Wolfgang SCHÄUBLE
Estonia:
Mr Jürgen LIGI
Ireland:
Mr Michael NOONAN
Mr Brian HAYES
Minister for Finance, with responsibility for the Civil
Service
Minister of Finance
Deputy Minister for Finance
Deputy Minister for Finance
Minister for Economic Affairs and the Interior
Federal Minister for Finance
Minister for Finance
Minister for Finance
Minister of State with responsibility for Public Service
Reform and the OPW (Department of Public Expenditure
and Reform)
Minister for Finance
Minister for Economic Affairs and Competitiveness
Minister for the Economy and Finance
Minister for Economic Affairs and Finance
Minister for Finance
Minister for Finance
Minister for Finance
Minister for Finance
Minister for the National Economy
Minister for Finance
Minister for Finance
State Secretary, Federal Ministry of Finance
Deputy Prime Minister and Minister for Finance
Ministro de Estado, Minister for Finance
Minister Delegate for Budget, Ministry of Public Finance
Greece:
Mr Ioannis STOURNARAS
Spain:
Mr Luis DE GUINDOS JURADO
France:
Mr Pierre MOSCOVICI
Italy:
Mr Fabrizio SACCOMANNI
Cyprus:
Mr Charis GEORGIADES
Latvia:
Mr Andris VILKS
Lithuania:
Mr Rimantas ŠAD�½IUS
Luxembourg:
Mr Luc FRIEDEN
Hungary:
Mr Mihály VARGA
Malta:
Mr Edward SCICLUNA
Netherlands:
Mr Jeroen DIJSSELBLOEM
Austria:
Mr Andreas SCHIEDER
Poland:
Mr Jacek ROSTOWSKI
Portugal:
Mr Vítor GASPAR
Romania:
Mr Liviu VOINEA
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21.VI.2013
Slovenia:
Mr Mitja MAVKO
Slovakia:
Mr Vazil HUDÁK
Finland:
Ms Jutta URPILAINEN
Sweden:
Mr Anders BORG
United Kingdom:
Mr Greg CLARK
State Secretary, Ministry of Finance
State Secretary at the Ministry of Finance
Deputy Prime Minister, Minister for Finance
Minister for Finance
Financial Secretary to the Treasury
Commission:
Mr Olli REHN
Mr Michel BARNIER
Mr Algirdas ŠEMETA
Vice President
Member
Member
Other participants:
Mr Vítor CONSTÂNCIO
Mr Werner HOYER
Mr Thomas WIESER
Mr Hans VIJLBRIEF
Vice President of the European Central Bank
President of the European Investment Bank
President of the Economic and Financial Committee
President of the Economic Policy Committee
The Government of the Acceding State was represented as follows:
Croatia:
Mr Boris LALOVAC
Deputy Minister for Finance
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21.VI.2013
ITEMS DEBATED
EUROPEAN SEMESTER - COUNTRY-SPECIFIC RECOMMENDATIONS
The Council approved, under this year's
European Semester,
draft recommendations to 23 member
states
1
on the economic policies set out in their national reform programmes, as well as draft
opinions on each member state's fiscal policies, as presented in their stability/convergence
programmes.
It also approved a specific draft recommendation on the economic policies of the euro area member
states, and draft conclusions on Croatia (which will join the EU on 1 July).
The texts will be forwarded to the General Affairs Council on 25 June, with a view to the European
Council meeting on 27 and 28 June. Recommendations covering both economic and employment
policies are due to be adopted in July.
For details, see press release
11094/13.
1
All except Cyprus, Ireland, Greece and Portugal, which are subject to macroeconomic adjustment
programmes. To avoid duplication, there are no additional recommendations for these countries.
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21.VI.2013
EXCESSIVE DEFICIT PROCEDURE
Italy, Latvia, Lithuania, Hungary and Romania
The Council adopted decisions closing the excessive deficit procedures for Italy, Latvia, Lithuania,
Hungary and Romania, confirming that these countries have reduced their deficits below or, in the
case of Italy and Lithuania, to 3% of GDP, the EU's reference value for government deficits.
Spain, France, the Netherlands, Poland, Portugal and Slovenia
The Council adopted recommendations extending the deadlines set for Spain, France, Poland and
Slovenia, by two years, and for the Netherlands and Portugal, by one year, for correcting their
deficits. It set 1 October 2013 as a deadline for all six countries to take corrective action.
Belgium
The Council stepped up the excessive deficit procedure for Belgium, establishing that action taken
in order to correct its deficit has been insufficient and giving notice to take the necessary measures.
Malta
It also opened an excessive deficit procedure for Malta, setting 1 October 2013 as a deadline for
taking corrective action.
For details, see press releases
11230/13, 11232/13, 11190/13
and
11193 /13.
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21.VI.2013
JOB CREATION AND FINANCING OF THE ECONOMY
The Council took note of a report by the Commission and the European Investment Bank on the
possibilities and targeted priorities for boosting the economy. It held an exchange of views.
At its March meeting, the European Council noted that the recent €10 billion increase in the EIB's
capital will allow it to lend an additional €60 billion in support of growth and employment.
Together with the European Investment Fund, this will help catalyse projects worth up to
€180 billion in the 2013-15 period.
The European Council will assess implementation at its meeting on 27-28 June, "with a particular
emphasis on measures aimed at creating jobs and on boosting the financing of the economy for fast-
acting growth measures".
The EIB has particular role to play as concerns infrastructure, energy and resource efficiency, the
digital economy, research and innovation, and access to finance for SMEs. EIB activities in support
of measures to fight youth unemployment were also highlighted.
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21.VI.2013
EFSM LOANS TO IRELAND AND PORTUGAL
The Council adopted decisions extending by seven years the maturities of loans to Ireland and
Portugal from the European Financial Stabilisation Mechanism (EFSM).
This follows agreement reached in principle at an informal meeting in Dublin in April.
The average maturities are extended from 12.5 years to 19.5 years in order to smoothen the two
countries' debt redemption profiles and lower their refinancing needs in the period subsequent to
their economic adjustment programmes.
The aim is to support the two countries' efforts to regain full access to market financing and thus to
successfully exit their economic adjustment programmes.
For details, see press release
11235/13.
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21.VI.2013
ADOPTION OF THE EURO BY LATVIA
The euro area member states, meeting within the Council, adopted a recommendation in favour of a
proposal to allow Latvia to join the currency union on 1 January 2014.
They agreed with the Commission's assessment that Latvia has achieved a high degree of
sustainable convergence and therefore fulfils the necessary conditions for adoption of the euro as its
currency.
The Council is expected to adopt the decision in July, after consulting the European Parliament and
following a discussion in the European Council on 27 and 28 June. It approved the text of a letter to
the European Council on the outcome of its discussion.
For details, see press release
11276/13.
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21.VI.2013
CLIMATE AND ENERGY
The Council discussed the follow-up to the European Council's meeting on 22 May as regards
policy options in the field of climate and energy. The presidency concluded that it would reflect,
together with incoming presidencies, on the next steps to prepare a discussion in the European
Council next year.
The issue was discussed at the request of the Poland, which has advocated an enhanced role for the
Economic and Financial Affairs Council in assessing the impact of EU legislation, including
environmental legislation, on economic growth and public finances.
With reference to a Commission green paper on a 2030 framework for climate and energy policies,
the European Council decided to discuss this issue in March 2014, once the Commission has
presented proposals.
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21.VI.2013
TAX REPORTS
The Council endorsed two sixth-monthly reports to the European Council:
a report on tax issues; and
a report on tax issues by finance ministers of countries participating in the
Euro Plus Pact
1
.
1
Concluded in March 2011 by 23 of the 27 member states, the
Euro Plus Pact
is aimed at strengthening
economic policy coordination with a view to improving competitiveness and enabling a greater degree
of convergence.
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21.VI.2013
COMBATING TAX FRAUD - AUTOMATIC EXCHANGE OF INFORMATION
The Council took note of the presentation by the Commission of a proposal to amend directive
2011/16/EU on administrative cooperation in the field of direct taxation, by extending the scope for
the mandatory automatic exchange of information (doc.
10243/13).
The Council held a brief exchange of views. It called on the working group to start technical work
on the proposal.
The proposal is intended to enable the member states to better combat tax fraud and tax evasion,
and the Commission cites two main objectives. Firstly, increased tax revenues would provide
greater scope for restructuring tax systems in a way that better promotes economic growth.
Secondly, in difficult economic times, the proposal will reduce the pressure on honest taxpayers to
compensate for revenue losses incurred due to fraudsters and tax evaders.
At its meeting on 22 May, the European Council called for priority to be given to the automatic
exchange of information at the EU and global levels.
Directive 2011/16/EU provides a framework for mutual assistance between member states,
especially via the exchange of information, so as to enable them to better assess taxes due. It sets
out the details to be specified in requests for information on taxpayers, and prevents requests from
being refused on grounds of bank secrecy.
As concerns the automatic exchange of information, the directive sets out a step-by-step approach
for the categories of income and capital covered.
Under the Commission's proposal, dividends, capital gains, other financial income and account
balances would be brought within the scope of the automatic exchange of information; and the
scope of a revision of the directive, scheduled for 2017, would be expanded.
The agreements that many governments are concluding with the United States as regards the US
foreign account tax compliance act (FATCA) have given further impetus to the automatic exchange
of information as a means of combating tax fraud and tax evasion. In April, Germany, Spain,
France, Italy and the United Kingdom announced a pilot action using the FATCA as a model.
Based on article 115 of the Treaty on the Functioning of the European Union, the directive requires
unanimity for adoption by the Council, after consulting the European Parliament.
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21.VI.2013
OTHER BUSINESS
-
Business taxation - Code of conduct
The Council discussed a report on implementation of a code of conduct aimed at eliminating
situations of harmful tax competition. Agreement was reached on the report and on draft
conclusions. These will be adopted without further discussion at a forthcoming session.
MEETINGS IN THE MARGINS OF THE COUNCIL
The following meetings were held in the margins of the Council:
-
ESM board of governors
The board of governors of the European Stability Mechanism held a meeting on 20 June.
-
Eurogroup
Ministers of the euro area member states attended a meeting of the Eurogroup on 20 June.
-
Ministerial breakfast meeting
Ministers held a breakfast meeting to discuss the economic situation.
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21.VI.2013
OTHER ITEMS APPROVED
ECONOMIC AND FINANCIAL AFFAIRS
Combating VAT fraud
The Council reached political agreement on a package of measures aimed at enabling member states
to better combat VAT fraud (10541/13
ADD 1, 10150/13
+
10151/13).
The measures will be based on two directives:
one aimed at enabling immediate measures to be taken in cases of sudden and massive
VAT fraud ("quick reaction mechanism");
the other allowing member states to implement, on an optional and temporary basis, a
reversal of liability for the payment of VAT on the supply of certain goods and services
("reverse charge mechanism").
For details, see press release
11286/13.
Markets in financial instruments
The Council confirmed a general approach reached on new draft rules (regulation and directive)
relating to markets in financial instruments.
It called on the presidency to start negotiations with the European Parliament, on the basis of the
general approach, with a view to reaching an agreement at first reading.
For details, see press release
11067/13.
Energy taxation
The Council took note of a report on progress on a draft directive on the taxation of energy
products, and on suggestions for further work (10825/13).
The proposal is aimed at restructuring directive 2003/96/EC on energy taxation in order to align it
more closely with EU energy and climate change objectives.
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21.VI.2013
VAT rules - Place of supply
The Council reached political agreement on a draft regulation aimed at amending VAT rules as
regards the place of supply of telecommunications, broadcasting and electronic services, real estate
services and the distribution of tickets for entry to cultural, artistic, sporting, scientific, educational,
entertainment and similar events (10632/13).
European Central Bank - Österreichische Nationalbank - Suomen Pankki
The Council adopted a decision approving Ernst & Young GmbH Wirtschaftsprüfungsgesellschaft
as external auditors of the European Central Bank for the 2013 to 2017 financial years (10421/13);
It also adopted decisions approving:
KPMG Wirtschaftsprüfungs- und Steuerberatungs AG as external auditors and PwC
Wirtschaftsprüfung GmbH as alternate external auditors of the Österreichische
Nationalbank for the 2013 to 2017 financial years (10440/13);
PricewaterhouseCoopers Oy as external auditors of Suomen Pankki for the 2013 to 2019
financial years (10426/13).
ENVIRONMENT
Strategy on adaptation to climate change
The Council adopted the following conclusions.
"The Council of the European Union
1.
WELCOMES the adoption of the Commission Communication “An EU Strategy on
adaptation to climate change”
1
and of the Green Paper on the insurance of natural and man-
made disasters; TAKES NOTE of the Council Conclusions of the 18 June 2013 adopted on
this topic
2;
1
2
8556/13
11151/13
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21.VI.2013
2.
ACKNOWLEDGES that addressing the additional adaptation needs to prevent and
alleviate the current and projected negative impacts of climate change will entail economic
costs in the short run and require appropriate funding; UNDERLINES that delays in taking
adequate adaptation action are likely to generate even higher costs and, negative impacts
on sectoral outputs, on employment, health and infrastructure, with differential impacts at
national and regional level; ACKNOWLEDGES the need to target the most cost effective
adaptation measures, to increase climate resilience across the economy, based on
consistent economic and vulnerability assessment frameworks; ACKNOWLEDGES that
effective adaptation action should facilitate more climate resilient investments and more
sustainable choices for investment – both private and public , and is expected to create new
market opportunities for sustainable growth and job creation; RECALLS the Conclusions
of the European Council on 7-8 February on the Multi-annual Financial Framework
1
underlining the importance of further mainstreaming the climate action objectives in the
future EU budget; UNDERLINES that within national public sector frameworks, further
initiatives by the private sector action are needed, including by the insurance industry to
managing climate risk, in order to complement public intervention on adaptation."
TRANSPARENCY
Transparency - public access to documents
The Council approved:
the reply to confirmatory application No 12/c/01/13 with all delegations voting in favour
(9441/13)
1
EUCO 37/13
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RÅDET FOR
DEN EUROPÆISKE UNION
DA
11646/13
(OR. en)
PRESSE 300
PR CO 38
PRESSEMEDDELELSE
3248. samling i Rådet
Økonomi og finans
(fortsat)
Bruxelles, den 26. og 27. juni 2013
President
Michael Noonan
Irlands finansminister
PRESSE
Rue de la Loi 175 B – 1048 BRUXELLES Tlf.: +32 (0)2 281 9442 / 6319 Fax: +32 (0)2 281 8026
[email protected] http://www.consilium.europa.eu/press
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26. og 27. juni 2013
De vigtigste resultater af Rådets samling
Rådet fastlagde sig holdning til et udkast til ramme for
bankgenopretning og bankafvikling
med
henblik på forhandlinger med Europa-Parlamentet.
Det foreslåede direktiv skal give de nationale myndigheder beføjelser til at forebygge bankkriser og
afvikle finansielle institutter på en velordnet måde i tilfælde af konkurs, samtidig med at væsentlige
banktransaktioner bevares, og skatteyderne i mindst muligt omfang påføres tab.
Det fastsætter en række instrumenter til tackling af potentielle bankkriser i tre etaper: forberedelse
og forebyggelse, tidlig indgriben og afvikling.
Det er målet at få direktivet vedtaget inden årets udgang.
Rådet godkendte endvidere
forslag til ændringsbudget nr.
1 for 2013, og gav dermed EU's budget
for 2013 de ressourcer, der er nødvendige for Kroatiens tiltrædelse af EU den 1. juli.
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INDHOLD
1
ingen
PUNKTER BEHANDLET VED DEBAT
BANKGENOPRETNING OG -AFVIKLING..................................................................................... 4
EVENTUELT ...................................................................................................................................... 8
Finansielle tjenesteydelser ................................................................................................................... 8
ANDRE PUNKTER, DER BLEV GODKENDT
BUDGETTER
Kroatiens tiltrædelse ................................................................................................................................................ 9
SAMHØRIGHEDSPOLITIK
Statusrapport om lovpakken om samhørighedspolitikken 2014-2020 ..................................................................... 9
AFGØRELSER TRUFFET PÅ EN REGERINGSKONFERENCE
Udnævnelse af dommere til Domstolen og Retten ................................................................................................ 10
1
Når Rådet formelt har vedtaget erklæringer, konklusioner eller resolutioner, angives dette i overskriften for
det pågældende punkt, og teksten er sat i anførselstegn.
Dokumenter med en dokumentreference er tilgængelige på Rådets internetsted
http://www.consilium.europa.eu.
Asterisk ved en afgørelse betyder, at der er fremsat offentligt tilgængelige erklæringer til optagelse i Rådets
protokol; disse erklæringer findes ligeledes på Rådets internetsted eller kan fås ved henvendelse til
Pressetjenesten.
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PUNKTER BEHANDLET VED DEBAT
BANKGENOPRETNING OG -AFVIKLING
Rådet fastlagde en generel indstilling til et udkast til direktiv om et regelsæt for genopretning og
afvikling af kreditinstitutter og investeringsselskaber (11148/1/13
REV 1).
Det opfordrede formandskabet til at indlede forhandlinger med Europa-Parlamentet med henblik på
vedtagelse af direktivet ved førstebehandlingen inden årets udgang.
Det foreslåede direktiv sigter mod at give de nationale myndigheder fælles beføjelser og instru-
menter til at forebygge bankkriser og afvikle finansielle institutter på en velordnet måde, hvis de
bliver nødlidende, samtidig med at væsentlige banktransaktioner bevares, og skatteyderne påføres
så få tab som muligt.
Direktivet indfører en række instrumenter til at tackle potentielle bankkriser i tre etaper: forbere-
delse og forebyggelse, tidlig indgriben og afvikling.
Institutterne vil skulle udarbejde genopretningsplaner, ajourføre dem en gang om året og beskrive,
hvilke foranstaltninger de vil træffe for at genoprette deres finansielle stilling i tilfælde af betydelig
forværring. Afviklingsmyndighederne vil skulle udarbejde afviklingsplaner for hvert institut og
fastlægge, hvilke foranstaltninger de vil kunne træffe, hvis et institut opfylder betingelserne for af-
vikling.
Myndighederne vil også få beføjelser til at udpege en administrator af et institut, hvis dets finan-
sielle situation skulle blive betydeligt forværret, eller i tilfælde af alvorlige lovovertrædelser.
De vigtigste afviklingsforanstaltninger vil komme til at omfatte:
salg af (en del af) virksomheden
oprettelse af et broinstitut (midlertidig overførsel af gode bankaktiver til en offentligt kon-
trolleret enhed)
adskillelse af aktiver (overførsel af værdiforringede aktiver til et porteføljeadmini-
strationsselskab
bail-in-foranstaltninger (overførsel af tab i prioritetsrækkefølge for aktionærer og usikrede
kreditorer).
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Bail-in
Bail-in-værktøjet vil give afviklingsmyndighederne beføjelse til at nedskrive nødlidende eller for-
venteligt nødlidende institutters aktionærers og kreditorers fordringer eller konvertere dem til egen-
kapital. I henhold til den generelle indstilling, som Rådet har vedtaget i dag, skal berettigede ind-
skud fra fysiske personer og mikrovirksomheder og små og mellemstore virksomheder samt passi-
ver i forhold til Den Europæiske Investeringsbank have forrang i forhold til ordinære usikrede,
ikkeprivilegerede kreditorers fordringer og indskydere fra store selskaber. Indskudsgarantiordnin-
gen, som altid vil træde til i forbindelse med dækkede indskud (dvs. indskud under 100 000 EUR)
vil få højere prioritet end berettigede indskud.
Udelukkelser
Visse former for passiver vil blive permanent udelukket fra bail-in:
dækkede indskud
sikrede passiver, herunder dækkede obligationer
passiver i forhold til ansatte i nødlidende institutter, f.eks. fast løn og pensionsydelser
krav fra handelsvirksomheder vedrørende varer og tjenesteydelser, som er absolut nødven-
dige for instituttets daglige virke
passiver hidrørende fra deltagelse i et betalingssystem med en tilbageværende løbetid på
mindre end syv dage
passiver mellem banker med en oprindelig løbetid på mindre end syv dage.
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De nationale afviklingsmyndigheder vil også få beføjelser til at udelukke eller delvist udelukke pas-
siver ud fra et skøn af følgende årsager:
1)
2)
3)
4)
hvis de ikke kan omfattes af bail-in inden for en rimelig tidsfrist
for at sikre videreførelsen af kritiske funktioner
for at forhindre spredning
for at forhindre en værdinedsættelse, der ville forøge de tab, andre kreditorer lider.
Afviklingsmyndighederne vil kunne kompensere for den skønsbaserede udelukkelse af visse passi-
ver ved at overføre disse tab til andre kreditorer, så længe ingen kreditor stilles ringere end under
normale insolvensbehandlinger, eller gennem et bidrag fra afviklingsfonden (jf. nedenfor).
Afviklingsfonden
Direktivet vil generelt pålægge medlemsstaterne at oprette ex ante-afviklingsfonde for at sikre, at
afviklingsværktøjerne kan anvendes effektivt. Disse nationale fonde vil i løbet af 10 år skulle nå op
på et målniveau på mindst 0,8 % af de dækkede indskud i alle de kreditinstitutter, der er godkendt i
det pågældende land. For at nå op på målniveauet vil institutterne skulle yde årlige bidrag på
grundlag af deres passiver, eksklusive kapitalgrundlaget, og tilpasset efter risiko.
En undtagelse fra denne regel vil gøre det muligt for medlemsstaterne at etablere deres nationale
finansieringsordninger gennem obligatoriske bidrag uden at oprette en separat fond. Medlemssta-
terne vil imidlertid skulle rejse mindst det samme finansieringsbeløb og omgående stille det til rå-
dighed for deres afviklingsmyndighed efter anmodning.
Medlemsstaterne vil frit kunne vælge, om de ønsker at fusionere deres afviklingsfonde og ind-
skudsgarantiordninger eller lade dem forblive separate. Det kombinerede målniveau vil i begge til-
fælde være det samme. Rådets generelle indstilling til direktivforslaget om indskudsgarantordnin-
ger, der blev vedtaget i juni 2011(11359/11), fastsætter målniveauet til 0,5 % af de dækkede ind-
skud. Udlån mellem nationale afviklingsfonde bliver mulige på et frivilligt grundlag.
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Afviklingsfondene vil være til rådighed for at yde midlertidig støtte til institutter under afvikling
ved hjælp af lån, garantier, køb af aktiver eller kapital til brobanker. De kan også anvendes til at
kompensere aktionærer eller kreditorer, hvis og i det omfang deres tab i forbindelse med bail-in
overstiger de tab, de ville have haft under en normal insolvensbehandling, i overensstemmelse med
princippet om, at "ingen kreditorer må stilles ringere".
Rådets kompromistilgang giver på strenge betingelser og kun i undtagelsestilfælde fleksibilitet til de
nationale afviklingsmyndigheder, således at de kan udelukke passiver og anvende afviklingsfonden
til at dække tab eller rekapitalisere et institut.
En sådan fleksibilitet vil imidlertid kun være til rådighed, hvis aktionærer og kreditorer i et institut
har haft et tabsniveau på mindst 8 % af de samlede passiver, inklusive kapitalgrundlag, eller under
særlige omstændigheder 20 % af et instituts risikovægtede aktiver, hvis afviklingsfinansieringsord-
ningen råder over ex ante-bidrag, der beløber sig til mindst 3 % af de dækkede indskud.
Afviklingsfondens bidrag vil blive begrænset til 5 % af et instituts samlede passiver. I ekstraordi-
nære tilfælde kan afviklingsmyndigheden, hvis denne grænse er nået, og efter bail-in af alle
usikrede, ikkeprivilegerede passiver, bortset fra berettigede indskud, søge midler fra alternative
finansieringskilder.
Minimumstabsabsorberingsevne
For at sikre, at institutterne altid har tilstrækkelig tabsabsorberingsevne, fastlægger Rådets generelle
indstilling, at de nationale afviklingsmyndigheder skal fastsætte minimumskrav til kapitalgrundlaget
og nedskrivningsrelevante passiver (MREL) for hvert institut på grundlag af dets størrelse, risikoen
og forretningsmodellen. I 2016 vil en revision give Kommissionen mulighed for på grundlag af
henstillinger fra Den Europæiske Banktilsynsmyndighed at indføre harmoniserede minimumskrav
til kapitalgrundlaget og nedskrivningsrelevante passiver, der finder anvendelse på alle banker.
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Formålet med direktivforslaget er at gennemføre de forpligtelser i EU-retten, der blev indgået på
G20-topmødet i Washington D.C. i november 2008, hvor lederne slog til lyd for en gennemgang af
afviklingsordninger og konkurslovgivninger "for at sikre, at de giver mulighed for en velordnet af-
vikling af store, komplekse grænseoverskridende finansieringsinstitutter".
Da direktivet er baseret på artikel 114 i traktaten om Den Europæiske Unions funktionsmåde, skal
vedtagelsen ske med kvalificeret flertal i Rådet i fællesskab med Europa-Parlamentet.
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EVENTUELT
Finansielle tjenesteydelser
Rådet blev af formandskabet orienteret om status i forbindelse med en række lovgivningsforslag,
nemlig:
et udkast til direktiv om indskudsgarantiordninger, der er en af de retsakter, der skal ligge
til grund for den påtænkte bankunion
et udkast til forordning om regler for gennemsigtighed i forbindelse med sammensatte
investeringsprodukter til private investorer (PRIP) Jf. pressemeddelelse
11634/13
et udkast til forordning og et udkast til direktiv om markederne for finansielle instrumenter
Jf. pressemeddelelse (MIFIR/MIFID)
11067/13
et udkast til forordning til tackling af insiderhandel og manipulation på værdipapirmarke-
derne (MAR) Jf. pressemeddelelse
11635/13
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ANDRE PUNKTER, DER BLEV GODKENDT
BUDGETTER
Kroatiens tiltrædelse
Rådet godkendte
forslag til ændringsbudget nr.
1 for 2013, og gav dermed EU's budget for 2013
de ressourcer, der er nødvendige for Kroatiens tiltrædelse af EU den 1. juli.
Det besluttede at forhøje budgettet for 2013 med i alt 655,1 mio. EUR i forpligtelsesbevillinger og
med 374 mio. EUR i betalingsbevillinger for at dække de tilsagn, der blev afgivet på tiltrædelses-
konferencen den 30. juni 2011.
Rådet nåede endvidere til enighed om en revision af den nuværende flerårige finansielle ramme for
perioden 2007-2013 i overensstemmelse med den interinstitutionelle aftale om budgetdisciplin og
forsvarlig økonomisk forvaltning.
Yderligere oplysninger findes i pressemeddelelse
11647/13.
SAMHØRIGHEDSPOLITIK
Statusrapport om lovpakken om samhørighedspolitikken 2014-2020
Rådet godkendte en statusrapport fra formandskabet om lovpakken om samhørighedspolitikken
2014-2020 (11003/13).
Den 17. juni havde det irske formandskab afholdt 85 uformelle trepartsmøder med repræsentanter
for Europa-Parlamentet og Kommissionen om lovpakken om samhørighedspolitikken. Der blev
opnået en foreløbig aftale med Parlamentet om en række temablokke: territorial udvikling, infor-
mation og kommunikation, støtteberettigelse og overvågning samt evaluering. Andre blokke (f.eks.
makroøkonomisk konditionalitet og resultatreserven) vil skulle tackles af det kommende litauiske
formandskab.
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AFGØRELSER TRUFFET PÅ EN REGERINGSKONFERENCE
Udnævnelse af dommere til Domstolen og Retten
Den 26. juni udnævnte repræsentanterne for medlemsstaternes regeringer følgende personer til
dommere ved Domstolen for den resterende del af mandatperioden, der udløber den 6.
oktober 2015:
Küllike JÜRIMÄE (Estland)
François BILTGEN (Luxembourg)
Repræsentanterne for medlemsstaternes regeringer udnævnte følgende personer til dommere ved
Retten (tidligere Retten i Første Instans) for en periode på seks år fra den 1. september 2013:
Stéphane GERVASON (Frankrig)
Anthony COLLINS (Irland)
Ignacio ULLOA RUBIO (Spanien).
Repræsentanterne for medlemsstaternes regeringer genudnævnte følgende personer til dommere ved
Retten for en periode på yderligere seks år fra den 1. september 2013:
Guido BERARDIS (Italien)
Eugène BUTTIGIEG (Malta)
Carl WETTER (Sverige).
Repræsentanterne for medlemsstaternes regeringer udnævnte også Viktor KREUSCHITZ (Østrig)
til dommer ved Retten for den resterende del af mandatperioden, der udløber den 31. august 2016.
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Domstolen består af 27 dommere, der udnævnes af medlemsstaternes regeringer efter fælles over-
enskomst. De udnævnes for en periode på seks år med mulighed for forlængelse. Dommerne vælger
Domstolens præsident af deres midte for en periode på tre år med mulighed for forlængelse.
Retten består af mindst en dommer fra hver medlemsstat. Dommerne udnævnes for en periode på
seks år med mulighed for forlængelse. De vælger deres præsident af deres midte for en periode på
tre år.
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