17.12.2002 Official Journal of the European Communities L 341/1 (Acts whose publication is obligatory) DECISION No 2235/2002/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 3 December 2002 adopting a Community programme to improve the operation of taxation systems in the internal market (Fiscalis programme 2003-2007) THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE (4)  The experience gained by the Community from the EUROPEAN UNION, Having regard to the Treaty establishing the European Commu- nity, and in particular Article 95 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 Article 251 of the Treaty (), Whereas: (1) In the internal market, the effective, uniform and effi- cient application of Community law is essential for the functioning of taxation 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. Achieving this effective, uniform and efficient application is a matter for the Community acting in partnership with the Member States. (2)  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 taxation systems of the internal market (Fiscalis programme) () has significantly contributed to the achievement of those overall objectives for the period 1998 to 2002. It is therefore considered desirable to continue the Fiscalis programme for another five-year period. (3)  Efficient, effective and extensive cooperation among the present and future Member States and between them and the Commission is important for the functioning of the taxation systems in the internal market. ) O] C 103 E, 30.4.2002, p. 361. () O] C 241, 7.10.2002, p. 81. () Opinion of the European Parliament of 13 June 2002 (not yet published in the Official Journal), Council Common Position of 26 July 2002 (O] C 228 E, 25.9.2002, p. 34) and Decision of the European Parliament of 24 October 2002 (not yet published in the Official Journal). () OJ L 126, 28.4.1998, p. 1. Fiscalis programme has shown that exchanges, seminars and multilateral control exercises could achieve the objectives of the programme by bringing officials from different national administrations together in profes- sional activities. Those activities should therefore be continued, but extended to cover taxes on income, on capital and on insurance premiums. (5)  The establishment and functioning of a communication and information exchange infrastructure has a vital part to play in reinforcing the taxation systems within the Community. In particular, the VAT information exchange system (VIES), referred to in Council Regula- tion (EEC) No 218/92 of 27 January 1992 on adminis- trative cooperation in the field of indirect taxation (VAT) (°), has shown the value of information tech- nology in protecting revenue whilst minimising adminis- trative burdens. (6)  In order to ensure uniform application of Community law, it is essential that officials responsible for taxation have a high common standard of understanding of Community law and its implementation in the present and future Member States. Such a standard can be achieved only through effective initial and continuing training provided by the present and future Member States. Supplementary Community action is useful to coordinate and foster such training. (7)  The experience gained from the Fiscalis programme has indicated that the coordinated development and imple- mentation of a common training programme could attain the objectives of this programme, in particular by achieving a higher common standard of understanding of Community law. (8) A sufficient standard of linguistic competence on the part of taxation officials has proved to be essential to facilitate cooperation. Participating countries should therefore provide the necessary language training for their officials. () OJ L 24, 1.2.1992, p. 1. Regulation as last amended by Regulation (EC) No 792/2002 (O] L 128, 15.5.2002, p. 1).