TITLE 5: PROVISIONS TAKEN FROM THE ACT CONCERNING THE CONDITIONS OF ACCESSION OF THE REPUBLIC OF AUSTRIA, THE REPUBLIC OF FINLAND AND THE KINGDOM OF SWEDEN SECTION 1 Financial provisions Article 46 Own resources accruing from value added tax shall be calculated and checked as though the Åland Islands were included in the territorial scope of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment.954393_TRAITE_EN_251_300 12-01-2005 15:21 Pagina 294 294 Part IV SECTION 2 Provisions on agriculture Article 47 Where there are serious difficulties resulting from accession which remain after full utilisation of Article 48 and of the other measures resulting from the rules existing in the Union, the Commission may adopt a European decision authorising Finland to grant national aids to producers so as to facilitate their full integration into the common agricultural policy. Article 48

1. The Commission shall adopt European decisions authorising Finland and Sweden to grant long‑term national aids with a view to ensuring that agricultural activity is maintained in specific regions. These regions should cover the agricultural areas situated to the north of the 62nd Parallel and some adjacent areas south of that parallel affected by comparable climatic conditions rendering agricultural activity particularly difficult.
2. The regions referred to in paragraph 1 shall be determined by the Commission, taking into consideration in particular: (a) the low population density; (b) the portion of agricultural land in the overall surface area; (c) the portion of agricultural land devoted to arable crops intended for human consumption, in the agricultural surface area used.
3. The national aids provided for in paragraph 1 may be related to physical factors of production, such as hectares of agricultural land or heads of animal taking account of the relevant limits laid down in the common organisations of the market, as well as the historical production patterns of each farm, but must not: (a) be linked to future production; (b) or lead to an increase in production or in the level of overall support recorded during a reference period preceding 1 January 1995, to be determined by the Commission. These aids may be differentiated by region. These aids must be granted in particular in order to: (a) maintain traditional primary production and processing naturally suited to the climatic conditions of the regions concerned; (b) improve the structures for the production, marketing and processing of agricultural products;954393_TRAITE_EN_251_300 12-01-2005 15:21 Pagina 295 Treaty establishing a Constitution for Europe 295 (c) facilitate the disposal of the said products; (d) ensure that the environment is protected and the countryside preserved. Article 49
4. The aids provided for in Articles 47 and 48 and any other national aid subject to Commission authorisation under this Title shall be notified to the Commission. They may not be applied until such authorisation has been given.
5. As regards the aids provided for in Article 48, the Commission shall submit to the Council every five years as from 1 January 1996 a report on: (a) the authorisations granted; (b) the results of the aid granted under such authorisations. In preparation for drawing up such reports, Member States in receipt of such authorisations shall supply the Commission in good time with information on the effects of the aids granted, illustrating the development noted in the agricultural economy of the regions in question. Article 50 In the field of the aids provided for in Articles III‑167 and III‑168 of the Constitution: (a) among the aids applied in Austria, Finland and Sweden prior to 1 January 1995, only those notified to the Commission by 30 April 1995 will be deemed to be existing aids within the meaning of Article 3‑168(1) of the Constitution; (b) existing aids and plans intended to grant or alter aids which were notified to the Commission prior to 1 January 1995 shall be deemed to have been notified on that date. Article 51
6. Unless otherwise stipulated in specific cases, the Council, on a proposal from the Commission, shall adopt the necessary European regulations or decisions to implement this Section.
7. A European law of the Council may make the adaptations to the provisions appearing in this Section which may prove necessary as a result of a modification in Union law. The Council shall act unanimously after consulting the European Parliament. Article 52
8. If transitional measures are necessary to facilitate the transition from the existing regime in Austria, Finland and Sweden to that resulting from application of the common organisation of the markets under the conditions set out in the Act concerning the conditions of accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden, such measures shall be adopted in accordance with the procedure laid down in Article 38 of Regulation No 136/66/EEC or, as appropriate, in the corresponding Articles of the other Regulations on the common organisation954393_TRAITE_EN_251_300 12-01-2005 15:21 Pagina 296 296 Part IV of agricultural markets. These measures may be taken during a period expiring on 31 December 1997 and their application shall be limited to that date.
9. A European law of the Council may extend the period referred to in paragraph 1. The Council shall act unanimously after consulting the European Parliament. Article 53 Articles 51 and 52 shall be applicable to fishery products. SECTION 3 Provisions on transitional measures Article 54 The Acts listed in points VII.B.I, VII.D.1, VII.D.2.c, IX.2.b, c, f, g, h, i, j, l, m, n, x, y, z and aa, and X.a, b and c of Annex XV ( 1 ) to the Act concerning the conditions of accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden shall apply in respect of Austria, Finland and Sweden under the conditions laid down in that Annex. With regard to point IX.2.x of Annex XV referred to in the first paragraph, the reference to the provisions of the Treaty establishing the European Community, in particular to Articles 90 and 91 thereof, must be understood as referring to the provisions of the Constitution, in particular to Article 3‑170(1) and (2) thereof. SECTION 4 Provisions on the applicability of certain acts Article 55
10. Any individual exemption decisions taken and negative clearance decisions taken before 1 January 1995 under Article 53 of the Agreement on the European Economic Area (EEA) or Article 1 of Protocol 25 to that Agreement, whether by the Surveillance Authority of the European Free Trade Association (EFTA) or the Commission, and which concern cases which fall under Article 81 of the Treaty establishing the European Community as a result of accession shall remain valid for the purposes of Article 3‑161 of the Constitution until the time limit specified therein expires or until the Commission adopts a duly motivated European decision to the contrary, in accordance with Union law.
11. All decisions taken by the EFTA Surveillance Authority before 1 January 1995 pursuant to Article 61 of the EEA Agreement and which fall under Article 87 of the Treaty establishing the European Community as a result of accession shall remain valid with respect to Article 3‑167 of the Constitution unless the Commission adopts a European decision to the contrary pursuant to ( 1 ) OJ C 241, 29.8.1994, p. 322.954393_TRAITE_EN_251_300 12-01-2005 15:21 Pagina 297 Treaty establishing a Constitution for Europe 297 Article 3‑168 of the Constitution. This paragraph shall not apply to decisions subject to the proceedings provided for in Article 64 of the EEA Agreement.
12. Without prejudice to paragraphs 1 and 2, the decisions taken by the EFTA Surveillance Authority remain valid after 1 January 1995 unless the Commission takes a duly motivated decision to the contrary in accordance with Union law. SECTION 5 Provisions on the Åland Islands Article 56 The provisions of the Constitution shall not preclude the application of the existing provisions in force on 1 January 1994 on the Åland islands on: (a) restrictions, on a non-discriminatory basis, on the right of natural persons who do not enjoy hembygdsrätt/kotiseutuoikeus (regional citizenship) in Åland, and for legal persons, to acquire and hold real property on the Åland islands without permission by the competent authorities of the Åland islands; (b) restrictions, on a non-discriminatory basis, on the right of establishment and the right to provide services by natural persons who do not enjoy hembygdsrätt/kotiseutuoikeus (regional citizenship) in Åland, or by legal persons without permission by the competent authorities of the Åland islands. Article 57
13. The territory of the Åland Islands — being considered as a third territory, as defined in the third indent of Article 3(1) of Council Directive 77/388/EEC, and as a national territory falling outside the field of application of the excise harmonisation directives as defined in Article 2 of Council Directive 92/12/EEC — shall be excluded from the territorial application of Union law in the fields of harmonisation of the laws of the Member States on turnover taxes and on excise duties and other forms of indirect taxation. This paragraph shall not apply to the provisions of Council Directive 69/335/EEC relating to capital duty.954393_TRAITE_EN_251_300 12-01-2005 15:21 Pagina 298 298 Part IV
14. The derogation provided for in paragraph 1 is aimed at maintaining a viable local economy in the islands and shall not have any negative effects on the interests of the Union nor on its common policies. If the Commission considers that the provisions in paragraph 1 are no longer justified, particularly in terms of fair competition or own resources, it shall submit appropriate proposals to the Council, which shall adopt the necessary acts in accordance with the pertinent articles of the Constitution. Article 58 The Republic of Finland shall ensure that the same treatment applies to all natural and legal persons of the Member States in the Åland islands. Article 59 The provisions of this Section shall apply in the light of the Declaration on the Åland Islands, which incorporates, without altering its legal effect, the wording of the preamble to Protocol No 2 to the Act concerning the conditions of accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden. SECTION 6 Provisions on the Sami people Article 60 Notwithstanding the provisions of the Constitution, exclusive rights to reindeer husbandry within traditional Sami areas may be granted to the Sami people. Article 61 This Section may be extended to take account of any further development of exclusive Sami rights linked to their traditional means of livelihood. A European law of the Council may make the necessary amendments to this Section. The Council shall act unanimously after consulting the European Parliament and the Committee of the Regions. Article 62 The provisions of this Section shall apply in the light of the Declaration on the Sami people, which incorporates, without altering its legal effect, the wording of the preamble to Protocol 3 to the Act concerning the conditions of accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden.954393_TRAITE_EN_251_300 12-01-2005 15:21 Pagina 299 Treaty establishing a Constitution for Europe 299 SECTION 7 Special provisions in the framework of the Structural Funds in Finland and Sweden Article 63 Areas covered by the objective of promoting the development and structural adjustment of regions with an extremely low population density shall in principle represent or belong to regions at NUTS level II with a population density of 8 persons per km 2 or less. Union assistance may, subject to the requirement of concentration, also extend to adjacent and contiguous smaller areas fulfilling the same population density criterion. The regions and areas referred to in this Article, are listed in Annex 1 ( 1 ) to Protocol 6 to the Act concerning the conditions of accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden. SECTION 8 Provisions on rail and combined transport in Austria Article 64

For the purposes of this Section, the following definitions shall apply: (a) ‘heavy goods vehicle’ shall mean any motor vehicle with a maximum authorised weight of over 7,5 tonnes registered in a Member State designed to carry goods or haul trailers, including semi‑trailer tractor units, and trailers with a maximum authorised weight of over 7,5 tonnes and hauled by a motor vehicle registered in a Member State with a maximum authorised weight of 7,5 tonnes or less; (b) ‘combined transport’ shall mean the carriage of goods by heavy goods vehicles or loading units which complete part of their journey by rail and either begin or end the journey by road, whereby transit traffic may under no circumstances cross Austrian territory on its way to or from a rail terminal by road alone. 2. Articles 65 to 71 shall apply to measures relating to the provision of rail and combined transport crossing the territory of Austria. Article 65 The Union and the Member States concerned shall, within the framework of their respective competences, adopt and closely coordinate measures for the development and promotion of rail and combined transport for the trans‑Alpine carriage of goods. ( 1 ) OJ C 241, 29.8.1994, p. 355.954393_TRAITE_EN_251_300 12-01-2005 15:21 Pagina 300 300 Part IV Article 66 When establishing the guidelines provided for in Article 3‑247 of the Constitution, the Union shall ensure that the axes defined in Annex 1 ( 1 ) to Protocol 9 to the Act concerning the conditions of accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden form part of the trans‑European networks for rail and combined transport and are furthermore identified as projects of common interest. Article 67 The Union and the Member States concerned shall, within the framework of their respective competences, implement the measures listed in Annex 2 ( 2 ) to Protocol 9 to the Act concerning the conditions of accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden. Article 68 The Union and the Member States concerned shall use their best endeavours to develop and utilise the additional railway capacity referred to in Annex 3 ( 3 ) to Protocol 9 to the Act concerning the conditions of accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden. Article 69 The Union and the Member States concerned shall take measures to enhance the provision of rail and combined transport. Where appropriate, and subject to the provisions of the Constitution, such measures shall be established in close consultation with railway companies and other railway service providers. Priority should be given to those measures set out in the provisions of Union law on railways and combined transport. In implementing any measures, particular attention shall be attached to the competitiveness, effectiveness and cost transparency of rail and combined transport. In particular, the Member States concerned shall endeavour to take such measures so as to ensure that prices for combined transport are competitive with those for other modes of transport. Any aid granted to these ends shall comply with Union law. Article 70 The Union and the Member States concerned shall, in the event of a serious disturbance in rail transit, such as a natural disaster, take all possible concerted action to maintain the flow of traffic. Priority shall be given to sensitive loads, such as perishable foods. ( 1 ) OJ C 241, 29.8.1994, p. 364. ( 2 ) OJ C 241, 29.8.1994, p. 365. ( 3 ) OJ C 241, 29.8.1994, p. 367.954393_TRAITE_EN_251_300 12-01-2005 15:21 Pagina 301 Treaty establishing a Constitution for Europe 301 Article 71 The Commission, acting in accordance with the procedure laid down in Article 73(2), shall review the operation of this Section. Article 72

1. This Article shall apply to the carriage of goods by road on journeys carried out within the territory of the Community.
2. For journeys which involve transit of goods by road through Austria, the regime established for journeys on own account and for journeys for hire or reward under the First Council Directive of 23 July 1962 and Council Regulation (EEC) No 881/92 shall apply subject to the provisions of this Article.

Until 1 January 1998, the following provisions shall apply: (a) The total of NOx emissions from heavy goods vehicles crossing Austria in transit shall be reduced by 60 % in the period between 1 January 1992 and 31 December 2003, according to the table in Annex 4. (b) The reductions in total NOx emissions from heavy goods vehicles shall be administered according to an ecopoints system. Under that system any heavy goods vehicle crossing Austria in transit shall require a number of ecopoints equivalent to its NOx emissions (authorised under the Conformity of Production (COP) value or type‑approval value). The method of calculation and administration of such points is described in Annex 5. (c) If the number of transit journeys in any year exceeds the reference figure established for 1991 by more than 8 %, the Commission, acting in accordance with the procedure laid down in Article 16, shall adopt appropriate measures in accordance with paragraph 3 of Annex 5. (d) Austria shall issue and make available in good time the ecopoints cards required for the administration of the ecopoints system, pursuant to Annex 5, for heavy goods vehicles crossing Austria in transit. (e) The ecopoints shall be distributed by the Commission among Member States in accordance with provisions to be established in accordance with paragraph 7. 4. Before 1 January 1998, the Council, on the basis of a report by the Commission, shall review the operation of provisions concerning transit of goods by road through Austria. The review shall take place in conformity with basic principles of Community law, such as the proper functioning of the internal market, in particular the free movement of goods and freedom to provide services, protection of the environment in the interest of the Community as a whole, and traffic safety. Unless the Council, acting unanimously on a proposal from the Commission and after consulting the European Parliament, decides otherwise, the transitional period shall be extended to 1 January 2001, during which the provisions of paragraph 3 shall apply.954393_TRAITE_EN_301_350 12-01-2005 15:56 Pagina 302 302 Part IV 5. Before 1 January 2001, the Commission, in cooperation with the European Environment Agency, shall make a scientific study of the degree to which the objective concerning reduction of pollution set out in paragraph 3(a) has been achieved. If the Commission concludes that this objective has been achieved on a sustainable basis, the provisions of paragraph 3 shall cease to apply on 1 January 2001. If the Commission concludes that this objective has not been achieved on a sustainable basis, the Council, acting in accordance with Article 75 of the EC Treaty, may adopt measures, within a Community framework, which ensure equivalent protection of the environment, in particular a 60 % reduction of pollution. If the Council does not adopt such measures, the transitional period shall be automatically extended for a final period of three years, during which the provisions of paragraph 3 shall apply. 6. At the end of the transitional period, the Community acquis in its entirety shall be applied. 7. The Commission, acting in accordance with the procedure laid down in Article 16, shall adopt detailed measures concerning the procedures relating to the ecopoints system, the distribution of ecopoints and technical questions concerning the application of this Article, which shall enter into force on the date of accession of Austria. The measures referred to in the first subparagraph shall ensure that the factual situation for the present Member States resulting from the application of Council Regulation (EEC) No 3637/92 and of the Administrative Arrangement, signed on 23 December 1992, setting the date of entry into force and the procedures for the introduction of the ecopoints system referred to in the Transit Agreement, is maintained. All necessary efforts shall be made to ensure that the share of ecopoints allocated to Greece takes sufficient account of Greek needs in this context. Article 73 1. The Commission shall be assisted by a Committee. 2. In cases where reference is made to this paragraph, Articles 3 and 7 of Decision 1999/468/EC shall apply. 3. The Committee shall adopt its Rules of Procedure. SECTION 9 Provisions on the use of specific Austrian terms of the German language in the framework of the European Union Article 74

1. The specific Austrian terms of the German language contained in the Austrian legal order and listed in the Annex ( 1 ) to Protocol No 10 to the Act concerning the conditions of accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden shall have the same status ( 1 ) OJ C 241, 29.8.1994, p. 370.954393_TRAITE_EN_301_350 12-01-2005 15:56 Treaty establishing a Constitution for Europe Pagina 303 303 and may be used with the same legal effect as the corresponding terms used in Germany listed in that Annex.
2. In the German language version of new legal acts the specific Austrian terms referred to in the Annex to Protocol No 10 to the Act concerning the conditions of accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden shall be added in appropriate form to the corresponding terms used in Germany.954393_TRAITE_EN_301_350 12-01-2005 15:56 Pagina 304 304