Guide to the proposal for a new directive
The proposal for a new directive COM(2008) 543/5 contains several sections:
Explanatory Memorandum (pages 2-14)
This explains why the propsoal has been produced, the process used to develop its content and the legal and bugetary aspects. This section does not form part of the legal text adopted as a directive.
Recitals (pages 15-22)
Recitals, which typically start with "Whereas" and "Having regard to" have no independent legal value but serve to explain the articles. Member States consider them when transposing a directive into national legislation and courts consider them when interpreting a directive. They are part of the directive adopted by the EU but are not included in the national legislation that transposes a directive.
Corpus (pages 23-47)
This contains the articles adopted into EU legislation and must be transposed into national legisdlation by the Member States.
Annexes (pages 48-89)
These provide details about certain articles. They are part of the text adopted into EU legislation and must be transposed into national legisdlation by the Member States.
Financial Statement (pages 90-91)
A statement of the effect on the EU buget.