Edition 2020 Ninth edition

7. Schedule of EU Legislation
7.1. Valuation of Property for Company Accounts
Council Directive 91/674/EEC of 19 December 1991 on the annual accounts and con-
solidated accounts of insurance undertakings
Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 
July 2002 on the application of international accounting standards
Directive 2006/43/EC of the European Parliament and of the Council of 17 May 
2006 on statutory audits of annual accounts and consolidated accounts, amend-
ing Council Directives 78/660/EEC and 83/349/EEC and repealing Council Direc-
tive 84/253/EEC
Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain 
international accounting standards in accordance with Regulation (EC) No 
1606/2002 of the European Parliament and of the Council
Directive 2013/34/EU of the European Parliament and of the Council of 26 June 
2013 on the annual financial statements, consolidated financial statements and 
related reports of certain types of undertakings, amending Directive 2006/43/EC 
of the European Parliament and of the Council and repealing Council Directives 
78/660/EEC and 83/349/EEC
Directive 2014/56/EU of the European Parliament and of the Council of 16 April 
2014 amending Directive 2006/43/EC on statutory audits of annual accounts and 
consolidated accounts
7.2. Valuation of Property for Credit Institutions
Directive 2013/36/EU of the European Parliament and of the Council of 26 June 
2013 on access to the activity of credit institutions and the prudential supervision 
of credit institutions and investment firms, amending Directive 2002/87/EC and 
repealing Directives 2006/48/EC and 2006/49/EC
Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 
June 2013 on prudential requirements for credit institutions and investment firms 
and amending Regulation (EU) No 648/2012
Directive 2014/17/EU of the European Parliament and of the Council of 4 Febru-
ary 2014 on credit agreements for consumers relating to residential immovable 
property and amending Directives 2008/48/EC and 2013/36/EU and Regulation 
(EU) No 1093/2010

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VII. European Union Legislation and Property Valuation
European Valuation Standards 2020
Single Rulebook of the European Banking Authority
Manual for the Asset Quality Review of the European Central Bank
Guidelines of the European Banking Authority on loan originationand monitoring
7.3. Valuation of Property for Insurance and Reinsurance Institutions
Directive 2009/138/EC of the European Parliament and of the Council of 25 No-
vember 2009 on the taking-up and pursuit of the business of Insurance and Rein-
surance (Solvency II)
Directive 2014/51/EU of the European Parliament and of the Council of 16 April 
2014 amending Directives 2003/71/EC and 2009/138/EC and Regulations (EC) No 
1060/2009, (EU) No 1094/2010 and (EU) No 1095/2010 in respect of the powers of 
the European Supervisory Authority (European Insurance and Occupational Pen-
sions Authority) and the European Supervisory Authority (European Securities and 
Markets Authority)
Commission Delegated Regulation (EU) 2015/35 of 10 October 2014 supplement-
ing Directive 2009/138/EC of the European Parliament and of the Council on the 
taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II)
Guidelines of the European Insurance and Occupational Pensions Authority of 14 
September 2015 on recognition and valuation of assets and liabilities other than 
technical provisions
7.4. Valuation of Property for Alternative Investment Funds
Directive 2011/61/EU of the European Parliament and of the Council of 8 June 2011 
on Alternative Investment Fund Managers and amending Directives 2003/41/EC 
and 2009/65/EC and Regulations (EC) No 1060/2009 and (EU) No 1095/2010
Commission Delegated Regulation (EU) No 231/2013 of 19 December 2012 supple-
menting Directive 2011/61/EU of the European Parliament and of the Council with 
regard to exemptions, general operating conditions, depositaries, leverage, trans-
parency and supervision
7.5. Valuation of Property for State Aid Rules
Article 107(1) of the Treaty on the Functioning of the European Union
Commission Decision of 20 December 2011 on the application of Article 106(2) of 
the Treaty on the Functioning of the European Union to State aid in the form of 

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public service compensation granted to certain undertakings entrusted with the 
operation of services of general economic interest (2012/21/EU)
Commission Notice on the notion of State aid as referred to in Article 107(1) of the 
Treaty on the Functioning of the European Union (2016/C 262/01)
7.6. Value Added Tax (VAT) and Property
Council Directive 2006/112/EC of 28 November 2006 on the common system of 
value added tax
Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as 
regards reduced rates of value added tax
7.7. Health and Safety
Council Directive 89/654/EEC of 30 November 1989 concerning the minimum 
safety and health requirements for the workplace (first individual directive within 
the meaning of Article 16 (1) of Directive 89/391/EEC)
Council Directive 2000/78/EC of 27 November 2000 establishing a general frame-
work for equal treatment in employment and occupation
Directive 2012/18/EU of the European Parliament and of the Council of 4 July 
2012 on the control of major-accident hazards involving dangerous substances, 
amending and subsequently repealing Council Directive 96/82/EC
Directive 2014/33/EU of the European Parliament and of the Council of 26 Febru-
ary 2014 on the harmonisation of the laws of the Member States relating to lifts 
and safety components for lifts
Directive (EU) 2019/882 of the European Parliament and of the Council of 17 April 
2019 on the accessibility requirements for products and services
7.8. Energy
Directive 2010/31/EU of the European Parliament and of the Council of 19 May 2010 
on the energy performance of buildings
Directive 2012/27/EU of the European Parliament and of the Council of 25 October 
2012 on energy efficiency, amending Directives 2009/125/EC and 2010/30/EU and 
repealing Directives 2004/8/EC and 2006/32/EC

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Directive (EU) 2018/844 of the European Parliament and of the Council of 30 May 
2018 amending Directive 2010/31/EU on the energy performance of buildings and 
Directive 2012/27/EU on energy efficiency
Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 De-
cember 2018 on the promotion of the use of energy from renewable sources
Directive (EU) 2018/2002 of the European Parliament and of the Council of 11 De-
cember 2018 amending Directive 2012/27/EU on energy efficiency
Regulation (EU) 2018/1999 of the European Parliament and of the Council of 11 De-
cember 2018 on the Governance of the Energy Union and Climate Action, amend-
ing Regulations (EC) No 663/2009 and (EC) No 715/2009 of the European Parlia-
ment and of the Council, Directives 94/22/EC, 98/70/EC, 2009/31/EC, 2009/73/EC, 
2010/31/EU, 2012/27/EU and 2013/30/EU of the European Parliament and of the 
Council, Council Directives 2009/119/EC and (EU) 2015/652 and repealing Regula-
tion (EU) No 525/2013 of the European Parliament and of the Council
Communication from the Commission to the European Parliament, the European 
Council, the Council, the European Economic and Social Committee and the Com-
mittee of the Regions of 11 December 2019 — The European Green Deal
7.9. Environmental Assessments
Council Directive 92/43/EEC of 21 May 1992 on the conservation of natural habitats 
and of wild fauna and flora
Directive 2001/42/EC of the European Parliament and of the Council of 27 June 
2001 on the assessment of the effects of certain plans and programmes on 
the environment
Directive 2011/92/EU of the European Parliament and of the Council of 13 Decem-
ber 2011 on the assessment of the effects of certain public and private projects on 
the environment
Directive 2014/52/EU of the European Parliament and of the Council of 16 April 
2014 amending Directive 2011/92/EU on the assessment of the effects of certain 
public and private projects on the environment
7.10. Water
Council Directive 91/271/EEC of 21 May 1991 concerning urban waste-water
treatment

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Council Directive 91/676/EEC of 12 December 1991 concerning the protection of 
waters against pollution caused by nitrates from agricultural sources
Council Directive 98/83/EC of 3 November 1998 on the quality of water intended 
for human consumption
Directive 2000/60/EC of the European Parliament and of the Council of 23 October 
2000 establishing a framework for Community action in the field of water policy
Directive 2006/118/EC of the European Parliament and of the Council of 12 De-
cember 2006 on the protection of groundwater against pollution and deterioration
Directive 2007/60/EC of the European Parliament and of the Council of 23 October 
2007 on the assessment and management of flood risks
Directive 2008/105/EC of the European Parliament and of the Council of 16 Decem-
ber 2008 on environmental quality standards in the field of water policy, amending 
and subsequently repealing Council Directives 82/176/EEC, 83/513/EEC, 84/156/
EEC, 84/491/EEC, 86/280/EEC and amending Directive 2000/60/EC of the Euro-
pean Parliament and of the Council
7.11. Liability for Environmental Damage and Waste
Directive 2004/35/CE of the European Parliament and of the Council of 21 April 
2004 on environmental liability with regard to the prevention and remedying of 
environmental damage
Directive 2008/98/EC of the European Parliament and of the Council of 19 Novem-
ber 2008 on waste and repealing certain Directives
7.12. Pollution
European Parliament and Council Directive 94/63/EC of 20 December 1994 on the 
control of volatile organic compound (VOC) emissions resulting from the storage 
of petrol and its distribution from terminals to service stations
Directive 2004/107/EC of the European Parliament and of the Council of 15 Decem-
ber 2004 relating to arsenic, cadmium, mercury, nickel and polycyclic aromatic 
hydrocarbons in ambient air
Directive 2008/50/EC of the European Parliament and of the Council of 21 May 
2008 on ambient air quality and cleaner air for Europe
Directive 2009/126/EC of the European Parliament and of the Council of 21 October 
2009 on Stage II petrol vapour recovery during refuelling of motor vehicles at 
service stations

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Directive 2010/75/EU of the European Parliament and of the Council of 24 Novem-
ber 2010 on industrial emissions (integrated pollution prevention and control)
Directive (EU) 2015/2193 of the European Parliament and of the Council of 25 No-
vember 2015 on the limitation of emissions of certain pollutants into the air from 
medium combustion plants
Commission Implementing Decision (EU) 2017/302 of 15 February 2017 establish-
ing best available techniques (BAT) conclusions, under Directive 2010/75/EU of the 
European Parliament and of the Council, for the intensive rearing of poultry or pigs 
(notified under document C(2017) 688)
Communication from the Commission to the European Parliament, the European 
Council, the Council, the European Economic and Social Committee and the Com-
mittee of the Regions of 11 December 2019 — The European Green Deal
7.13. Asbestos
Directive 2009/148/EC of the European Parliament and of the Council of 30 No-
vember 2009 on the protection of workers from the risks related to exposure to 
asbestos at work
7.14. Biodiversity and Nature Conservation
Council Directive 92/43/EEC of 21 May 1992 on the conservation of natural habitats 
and of wild fauna and flora
Directive 2009/147/EC of the European Parliament and of the Council of 30 Novem-
ber 2009 on the conservation of wild birds
Communication from the Commission to the European Parliament, the European 
Council, the Council, the European Economic and Social Committee and the Com-
mittee of the Regions of 11 December 2019 — The European Green Deal
7.15. The Common Agricultural Policy
Regulation (EU) No 1307/2013 of the European Parliament and of the Council of 
17 December 2013 establishing rules for direct payments to farmers under support 
schemes within the framework of the common agricultural policy and repealing 
Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009
Regulation (EU) No 1305/2013 of the European Parliament and of the Council of 17 
December 2013 on support for rural development by the European Agricultural Fund 
for Rural Development (EAFRD) and repealing Council Regulation (EC) No 1698/2005

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