28.4.98 Official Journal of the European Communities L 126/1 (Acts whose publication is obligatory) DECISION No 888/98/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 30 March 1998 establishing a programme of Community action to ameliorate the indirect taxa- tion systems of the internal market (Fiscalis programme) THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Article 100a thereof, Having regard to the proposal from the Commission ('), Having regard to the opinion of the Economic and Social Committee (%), Acting in accordance with the procedure laid down in Atrticle 189b of the Treaty (%), O Whereas in the internal market, the effective, uniform and efficient application of Community law is essential for the functioning of indirect taxa- tion systems, in particular for the protection of national and Community financial interests through combating tax evasion and tax avoidance, avoiding distortions of competition and reducing burdens on administrations and taxpayers; Whereas achieving this effective, uniform and effi- cient application is a matter for the Community in partnership with the Member States; whereas, although the Member States bear the greater responsibility in terms of resources, there is a significant role for the Community to play in providing an infrastructure and the necessary stimulus; Whereas in order to ensure uniform application of Community law it is essential that officials respons- ible for indirect taxation have a high common standard of understanding of Community law and () OJ C 177, 11. 6. 1997, p. 8 and OJ C 1, 3. 1. 1998, p. 13. (3 OJ C 19, 21. 1. 1998, p. 48. (’) Opinion of the European Parliament of 20 November 1997 (OJ C 371, 8. 12. 1997), Council Common Position of 26 January 1998 (OJ C 62, 26. 2. 1998, p. 38) and Decision of the European Parliament of 18 February 1998 (O] C 80, 16. 3. 1998). Council Decision of 3 March 1998. its implementation in the Member States; whereas such a standard can be achieved only through effective initial and continuous training provided by the Member States; whereas supplementary Community action is useful to coordinate and foster such training; Whereas efficient, effective and extensive co- operation among Member States and between them and the Commission is important for the func- tioning of the indirect taxation systems of the internal market; whereas Community infrastructure for communication and information exchange is indispensable in order to achieve this objective; whereas an impetus from the Community makes it easier to reach a sufficient level of cooperation; Whereas continuing improvement of administra- tive procedures is essential for the functioning of the indirect taxation systems of the internal market; whereas, although the primary responsibility for achieving this rests with the Member States, supplementary Community action is needed to coordinate and stimulate such improvement; Whereas, therefore, in accordance with the prin- ciples of subsidiarity and of proportionality set out in Article 3b of the Treaty, the objectives of the measures laid down in this Decision cannot all be sufficiently achieved by the Member States and can therefore be better achieved at Community level; whereas this Decision does not go beyond what is necessary for this purpose; Whereas the operation of information-exchange systems at Community level in the field of indirect taxation, in particular the system relating to VAT (VIES) referred to in Council Regulation (EEC)