relevant provisions of their tax law as referred to in Article 73d(1)(a) of
this Treaty will apply only with respect to the relevant provisions
which exist at the end of 1993. However, this Declaration shall apply
only to capital movements between Member States and to payments
effected between Member States.
DECLARATION
ON ARTICLE 109 OF THE TREATY ESTABLISHING THE EUROPEAN
COMMUNITY
The Conference emphasizes that use of the term "formal agreements"
in Article 109(1) is not intended to create a new category of
international agreement within the meaning of Community law.
DECLARATION
ON PART THREE, TITLE XVI, OF THE TREATY ESTABLISHING THE
EUROPEAN COMMUNITY
The Conference considers that, in view of the increasing importance of
nature conservation at national, Community and international level,
the Community should, in exercising its powers under the provisions
of Part Three, Title XVI, take account of the specific requirements of
this area.
DECLARATION
ON ARTICLES 109, 130r AND 130y of THE TREATY ESTABLISHING
THE EUROPEAN COMMUNITY
The Conference considers that the provisions of Article 109(5), Article
130r(4), second subparagraph, and Article 130y do not affect the
principles resulting from the judgment handed down by the Court of
Justice in the AETR case.
DECLARATION
ON THE DIRECTIVE OF 24 NOVEMBER 1988 (Emissions)
The Conference declares that changes in Community legislation
cannot undermine the derogations granted to Spain and Portugal until
31 December 1999 under the Council Directive of 24 November 1988
on the limitation of emissions of certain pollutants into the air from
large combustion plants.
DECLARATION
ON THE EUROPEAN DEVELOPMENT FUND
The Conference agrees that the European Development Fund will
continue to be financed by national contributions in accordance with
the current provisions.
DECLARATION
ON THE ROLE OF NATIONAL PARLIAMENTS IN THE EUROPEAN
UNION
The Conference considers that it is important to encourage greater
involvement of national Parliaments in the activities of the European
Union.
To this end, the exchange of information between the national
Parliaments and the European Parliament should be stepped up. In
this context, the governments of the Member States will ensure, inter
alia, that national Parliaments receive Commission proposals for
legislation in good time for information or possible examination.
Similarly, the Conference considers that it is important for contacts
between