Council Decision 2010/490/EU

law://eu/dec/2010/490@2026-11-12

Contents

THE COUNCIL OF THE EUROPEAN UNION,Having regard to the Treaty on the Functioning of the European Union, and in particular Article 77(2)(b) and Article 74 in conjunction with Article 218(6)(a)(v) thereof,Having regard to the proposal from the European Commission,Having regard to the consent of the European Parliament,Whereas:

(1)Article 21(3) of Council Regulation (EC) No 2007/2004 of 26 October 2004 establishing a European Agency for the Management of Operational Cooperation at the External Borders of the Member States of the European Union^note provides for countries associated with the implementation, application and development of the Schengen acquis to participate in the Agency. The modalities of their participation are to be specified in further arrangements to be concluded between the Union and those countries.

(2)Following the authorisation given to the Commission on 11 March 2008, negotiations with the Swiss Confederation and the Principality of Liechtenstein for an Arrangement on the modalities of the participation by those States in the European Agency for the Management of Operational Cooperation at the External Borders of the Member States of the European Union have been concluded.

(3)As consequence of the entry into force of the Treaty of Lisbon on 1 December 2009, the European Union has replaced and succeeded the European Community.

(4)In accordance with Articles 1 and 2 of the Protocol on the Position of Denmark, annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union, Denmark is not taking part in the adoption of this Decision and is not bound by it or subject to its application. Given that this Decision builds upon the Schengen acquis, Denmark shall, in accordance with Article 4 of the Protocol, decide within a period of six months after the Council has decided on this Decision whether it will implement it in its national law.

(5)This Decision constitutes a development of the provisions of the Schengen acquis in which the United Kingdom does not take part, in accordance with Council Decision 2000/365/EC of 29 May 2000 concerning the request of the United Kingdom of Great Britain and Northern Ireland to take part in some of the provisions of the Schengen acquis^note. The United Kingdom is therefore not taking part in the adoption of this Decision and is not bound by it or subject to its application.

(6)This Decision constitutes a development of the provisions of the Schengen acquis in which Ireland does not take part, in accordance with Council Decision 2002/192/EC of 28 February 2002 concerning Ireland’s request to take part in some of the provisions of the Schengen acquis^note. Ireland is therefore not taking part in the adoption of this Decision and is not bound by it or subject to its application.

(7)The Arrangement should be concluded,

HAS ADOPTED THIS DECISION:

Article 1 #

The Arrangement between the European Community, of the one part, and the Swiss Confederation and the Principality of Liechtenstein, of the other part, on the modalities of the participation by those States in the European Agency for the Management of Operational Cooperation at the External Borders of the Member States of the European Union^note (‘the Arrangement’) is hereby approved on behalf of the Union.

Article 2 #

The President of the Council is hereby authorised to designate the person(s) empowered to deposit on behalf of the Union the instrument of approval provided for in Article 9(4) of the Arrangement in order to express the consent of the Union to be bound and make the following notification:‘As a consequence of the entry into force of the Treaty of Lisbon on 1 December 2009, the European Union has replaced and succeeded the European Community and from that date exercises all rights and assumes all obligations of the European Community. Therefore, references to “European Community” in the text of the Arrangement are, where appropriate, to be read as “European Union”.’

Article 3 #

This Decision shall enter into force on the day of its adoption.

Article 4 #

This Decision shall be published in the Official Journal of the European Union.

Appendix to the Annex

Procedure for application in Switzerland of the Protocol on Privileges and Immunities

1. Extension of application to Switzerland

References in the Protocol on the Privileges and Immunities of the European Communities (hereinafter referred to as ‘the Protocol’) to ‘Member States’ shall be understood to apply equally to Switzerland, unless the following provisions determine otherwise.

2. Exemption of the Agency from indirect taxation (including VAT)

Goods and services exported from Switzerland shall not be subject to Swiss value added tax (VAT). In the case of goods and services provided to the Agency in Switzerland for its official use, in accordance with the second paragraph of Article 3 of the Protocol, exemption from VAT shall be granted by way of refund. Exemption from VAT shall be granted if the actual purchase price of the goods and services mentioned in the invoice or equivalent document totals at least 100 Swiss francs (inclusive of tax).

The VAT refund shall be granted on presentation to the Federal Tax Administration’s VAT Main Division of the Swiss forms provided for the purpose. As a rule, refund applications shall be processed within the three months following the date on which they were lodged together with the necessary supporting documents.

3. Procedure for the application of the rules relating to the Agency’s staff

As regards the second paragraph of Article 13 of the Protocol, Switzerland shall exempt, according to the principles of its national law, officials and other servants of the Agency within the meaning of Article 2 of Regulation (Euratom, ECSC, EEC) No 549/69 of the Council of 25 March 1969 (OJ L 74, 27.3.1969, p. 1) from federal, cantonal and communal taxes on salaries, wages and emoluments paid to them by the Community and subject to an internal tax for its own benefit.

Switzerland shall not be considered as a Member State within the meaning of point 1 above for the purposes of application of Article 14 of the Protocol.

Officials and other servants of the Agency and members of their families who are members of the social insurance system applicable to officials and other servants of the Community shall not be under any obligation to be members of the Swiss social security system.

The Court of Justice of the European Communities shall have exclusive jurisdiction in any matters concerning relations between the Agency or the Commission and its staff with regard to application of Regulation (EEC, Euratom, ECSC) No 259/68 of the Council of 29 February 1968 (OJ L 56, 4.3.1968, p. 1) and the other provisions of Community law laying down working conditions.

Council Decision 2010/490/EU

Council Decision 2010/490/EU

Article 1 #

Article 2 #

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Article 4 #

Appendix to the Annex

Procedure for application in Switzerland of the Protocol on Privileges and Immunities

1. Extension of application to Switzerland

2. Exemption of the Agency from indirect taxation (including VAT)

3. Procedure for the application of the rules relating to the Agency’s staff

Connections

History · 1 version

Article 1 #

Article 2 #

Article 3 #

Article 4 #

Appendix to the Annex

Procedure for application in Switzerland of the Protocol on Privileges and Immunities

1. Extension of application to Switzerland

2. Exemption of the Agency from indirect taxation (including VAT)

3. Procedure for the application of the rules relating to the Agency’s staff

Key facts