**Policy Summary:**
EEA Joint Committee Decision No. 78/2020, enacted on June 12, 2020, amends Annex IX (Financial Services) to the Agreement on the European Economic Area (EEA). The decision incorporates Commission Implementing Regulations (EU) 2019/2102 and 2019/2103 into the EEA Agreement. Regulation 2019/2102 amends Implementing Regulation (EU) 2015/2452 regarding the disclosure of information used in calculating the adjustment for the loss-absorbing capacity of deferred taxes. Regulation 2019/2103 amends and corrects Implementing Regulation (EU) 2015/2450, which lays down implementing technical standards for templates used to submit information to supervisory authorities, in accordance with Directive 2009/138/EC. The authentic Icelandic and Norwegian language texts of Regulations 2019/2102 and 2019/2103 will be published in the EEA Supplement to the Official Journal of the European Union. The decision entered into force on June 13, 2020, following the completion of notifications required under Article 103(1) of the EEA Agreement. The decision was published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.
Key Entities Referenced
EEA Joint Committee: The decision-making body responsible for amending the EEA Agreement.
EEA Agreement: The Agreement on the European Economic Area.
Annex IX Financial Services to the EEA Agreement: The specific annex to the EEA Agreement being amended by the decision.
Commission Implementing Regulation EU 2019/2102: A regulation amending Implementing Regulation EU 2015/2452 regarding disclosure of information used in the calculation of the adjustment for the loss absorbing capacity of deferred taxes, to be incorporated into the EEA Agreement.
Commission Implementing Regulation EU 2019/2103: A regulation amending Implementing Regulation EU 2015/2450 laying down implementing technical standards with regard to the templates for the submission of information to the supervisory authorities in accordance with Directive 2009/138/EC of the European Parliament and of the Council, to be incorporated into the EEA Agreement.
Implementing Regulation EU 2015/2450: Laying down implementing technical standards with regard to the templates for the submission of information to the supervisory authorities in accordance with Directive 2009/138/EC of the European Parliament and of the Council
Implementing Regulation EU 2015/2452: Implementing regulation with regard to the disclosure of information used in the calculation of the adjustment for the loss absorbing capacity of deferred taxes
Brussels: The location where the decision was made.
L 78/20 EN Official Journal of the European Union 16.3.2023
DECISION OF THE EEA JOINT COMMITTEE No 78/2020
of 12 June 2020
amending Annex IX (Financial Services) to the EEA Agreement [2023/527]
THE EEA JOINT COMMITTEE,
Having regard to the Agreement on the European Economic Area (“the EEA Agreement”), and in particular Article 98
thereof,
Whereas:
(1) Commission Implementing Regulation (EU) 2019/2102 of 27 November 2019amending Implementing Regulation
(EU) 2015/2452 with regard to the disclosure of information used in the calculation of the adjustment for the loss-
absorbing capacity of deferred taxes(1)is to be incorporated into the EEA Agreement.
(2) Commission Implementing Regulation (EU) 2019/2103 of 27 November 2019 amending and correcting
Implementing Regulation (EU) 2015/2450 laying down implementing technical standards with regard to the
templates for the submission of information to the supervisory authorities in accordance with
Directive 2009/138/EC of the European Parliament and of the Council(2) is to be incorporated into the EEA
Agreement.
(3) Annex IX to the EEA Agreement should therefore be amended accordingly,
HAS ADOPTED THIS DECISION:
Article 1
Annex IX to the EEA Agreement shall be amended as follows:
1. The following indent is added in point 1p (Commission Implementing Regulation (EU) 2015/2450):
‘— 32019 R 2103: Commission Implementing Regulation (EU) 2019/2103 of 27 November 2019 (OJ L 318,
10.12.2019, p. 13).’
2. The following indent is added in point 1r (Commission Implementing Regulation (EU) 2015/2452):
‘— 32019 R 2102: Commission Implementing Regulation (EU) 2019/2102 of 27 November 2019 (OJ L 318,
10.12.2019, p. 6).’
Article 2
The texts of Implementing Regulations (EU) 2019/2102 and (EU) 2019/2103 in the Icelandic and Norwegian languages, to
be published in the EEA Supplement to the Official Journal of the European Union, shall be authentic.
Article 3
This Decision shall enter into force on 13 June 2020, provided that all the notifications under Article 103(1) of the EEA
Agreement have been made*.
Article 4
This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European
Union.
(1) OJ L 318, 10.12.2019, p. 6.
(2) OJ L 318, 10.12.2019, p. 13.
(*) No constitutional requirements indicated.16.3.2023 EN Official Journal of the European Union L 78/21
Done at Brussels, 12 June 2020.
For the EEA Joint Committee
The President
Clara GANSLANDT