Diario Oficial de la Unión Europea del 30/6/2024 - Sección Legislación
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Source: Diario Oficial de la Unión Europea - Sección Legislación
EN
2/265
OJ L, 30.6.2024
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Furthermore, Decision CFSP 2024/1864 prohibits the provision of certain services to the Republic of Belarus, its Government, its public bodies, corporations or agencies or to any natural or legal person, entity or body acting on their behalf or at their direction by prohibiting the provision of accounting services, auditing services, including statutory audit, bookkeeping services, tax consulting services, business and management consulting, and public relations services.
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Pursuant to Annex II to Regulation EC No 184/2005 of the European Parliament and of the Council 4, accounting, auditing, bookkeeping and tax consultancy services cover the recording of commercial transactions for businesses and others, examination services regarding accounting records and financial statements, business tax planning and consulting, and the preparation of tax documents. Business and management consulting and public relations services cover advisory, guidance and operational assistance services provided to businesses for business policy and strategy and the overall planning, structuring and control of an organisation. Management fees, management auditing, market management, human resources, production management and project management consulting, and advisory, guidance and operational services related to improving the image of clients and their relations with the general public and other institutions are also included.
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Furthermore, Decision CFSP 2024/1864 prohibits the provision of architectural and engineering services as well as of IT consultancy services and legal advisory services to Belarus. In line with the Central Products Classification set out by the Statistical Office of the United Nations in Statistical Papers, Series M, No 77, CPC prov., 1991, architectural and engineering services covers both architectural and engineering services as well as integrated engineering services, urban planning and landscape architectural services and engineering-related scientific and technical consulting services. The provision of technical assistance related to goods exported to Belarus continues to be allowed, provided that the sale, supply, transfer or export of such goods is not prohibited under this Regulation at the time at which such technical assistance is provided. Also in line with that Central Products Classification, IT
consultancy services covers consultancy services related to the installation of computer hardware, including assistance services to clients in the installation of computer hardware, consisting of physical equipment, and computer networks, and software implementation services, including all services involving consultancy services on the development of and implementation of software. In line with that same classification, legal advisory services covers the provision of legal advice to customers in non-contentious matters, including commercial transactions, involving the application or interpretation of law, participation with or on behalf of clients in commercial transactions, negotiations and other dealings with third parties, and the preparation, execution and verification of legal documents. However, legal advisory services does not include any representation, advice, preparation of documents or verification of documents in the context of legal representation services, namely in matters or proceedings before administrative agencies, courts or other duly constituted official tribunals, or in arbitral or mediation proceedings.
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Decision CFSP 2024/1864 also prohibits the provision of certain services to the Republic of Belarus, its Government, its public bodies, corporations or agencies or to any natural or legal person, entity or body acting on their behalf or at their direction by banning the provision of advertising, market research and public opinion polling services, as well as product testing and technical inspection services. In line with the Central Products Classification set out by the Statistical Office of the United Nations in Statistical Papers, Series M, No 77, CPC prov., 1991, Market research and public opinion polling services covers market research services and public opinion polling services.
Also in line with that Central Products Classification, technical testing and analysis services covers composition and purity testing and analysis services, testing and analysis services of physical properties, testing and analysis services of integrated mechanical and electrical systems, technical inspection services, as well as other technical testing and analysis services. The provision of technical assistance related to goods exported to Belarus continues to be allowed, provided that the sale, supply, transfer or export of such goods is not prohibited under this Regulation at the time at which such technical assistance is provided. In line with that same classification, advertising services covers sale or leasing services relating to advertising space or time, services relating to the planning, creating and placement of advertising, and other advertising services.
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Regulation EC No 184/2005 of the European Parliament and of the Council of 12 January 2005 on Community statistics concerning balance of payments, international trade in services and foreign direct investment OJ L 35, 8.2.2005, p. 23.
ELI: http data.europa.eu/eli/reg/2024/1865/oj
