Opinion of the Economic and Social Committee on the 'Proposal for a European Parliament and Council Decision establishing a programme of Community action to reinforce the functioning of the indirect taxation systems of the internal market (Fiscalis programme)'
C 19/48 EN Official Journal of the European Communities 21. 1. 98 Opinion of the Economic and Social Committee on the ‘Proposal for a European Parliament and Council Decision establishing a programme of Community action to reinforce the functioning of the indirect taxation systems of the internal market (Fiscalis programme)’ (1) (98/C 19/14) On 6 June 1997 the Council decided to consult the Economic and Social Committee, under Article 100a of the Treaty establishing the European Community, on the above-mentioned proposal. The Section for Economic, Financial and Monetary Questions, which was responsible for preparing the Committee’s work on the subject, adopted its opinion on 14 October 1997. The rapporteur working without a study group was Mr Geuenich. At its 349th plenary session of 29 and 30 October 1997 (meeting of 29 October) the Economic and Social Committee adopted the following opinion by 108 votes to one, with seven abstentions. 1. Introduction 2. The Committee’s comments The aim of the proposal 1. 1. is to improve the operation of the VAT system in the Member States. Community support, particularly for the training of officials responsible for indirect taxes, is intended to contribute to this. The planned introduction of a new VAT system (but also improved application of the existing system, in place since 1993), the planned enlargement of the Community and the repeated calls for improved administrative cooperation between the Member States in the framework of subsidiarity justify this Community initiative. 1. 2. The programme will cost ECU 45 million over five years. In order to achieve the planned continuing improvement of administrative procedures, improve- ments are to be brought about in national officials’ understanding of tax and Community law, and effective and extensive cooperation among the Member States and between them and the Commission are to be secured (Article 3). The Commission proposal makes provision for 1. 3. Community spending on: — communication and information exchange systems, manuals and guides; — exchanges, seminars and multilateral control exer- cises; — common training initiative. Applicants for Community membership may take part in the programme in the framework of a partnership. The Economic and Social Committee would first 2. 1. refer to its recent opinions on Taxation in the European Union — report on the development of tax systems (2) and A common system of VAT — a programme for the single market (3). 2. 2. The Committee feels that the timing of the introduction of the Fiscalis programme is good, particu- larly when one considers that the applicants for Com- munity membership will need extensive help if their administrations are to be able to cooperate with those of the other Member States and with the Commission. Moreover, the planned cooperation between national officials, and particularly the longer-term exchanges between national administrations, are greatly to be welcomed. In this way mutual trust will be established and the effectiveness of cooperation enhanced, particu- larly as national administrations will increasingly be called on to work together on the fulfilment of Com- munity objectives. This programme will help bring about a situation where not only will the success of one Member State’s administration be dependent on that of another Member State’s administration, but it will actually constitute that success. 2. 3. The Committee wonders whether the pro- gramme’s funding is sufficient for its objectives to be effectively implemented. The training and exchange of civil servants within the Community is a necessary and excellent investment in the further integration of Europe. The Commission ought therefore at the appropriate time to look into the possibility of extending the programme to other areas of tax policy. The programme (1) OJ C 177, 11. 6. 1997, p. 8. (2) OJ C 296, 29. 9. 1997, p. 37. (3) OJ C 296, 29. 9. 1997, p. 51. 21. 1. 98 EN Official Journal of the European Communities C 19/49 can provide a sound basis for the implementation of the Commission’s tax policy strategies in the future, as the cooperation of national tax authorities is particularly important here. Brussels, 29 October 1997. The President of the Economic and Social Committee Tom JENKINS Opinion of the Economic and Social Committee on the ‘Proposal for a European Parliament and Council Regulation (EC) amending Council Regulation (EEC) No 3330/91 on the statistics relating to the trading of goods between Member States’ (1) (98/C 19/15) On 24 October 1997, the Council decided to consult the Economic and Social Committee, under Article 100 A of the Treaty establishing the European Community, on the above-mentioned proposal. The Section for Economic, Financial and Monetary Questions, which was responsible for the preparatory work, adopted its opinion on 14 October 1997. The Rapporteur working without a study group was Mr Walker. At its 349th Plenary Session of 29 and 30 October 1997 (meeting of 29 October 1997) the Economic and Social Committee adopted the following opinion by 113 votes to 2 with 8 abstentions. 1. Introduction Intrastat is the system which lays down the rules 1. 1. for the collection and compilation of statistics relating to the trading of goods between Member States. It was introduced on 1 January 1993, following the abolition of customs formalities within the European Community, and will end on the date of change-over to an origin-based common system of VAT. The Commission’s proposal would reduce the compliance burden on businesses by removing some of the data which they are currently required to provide. 1. 1. 1. The Intrastat system is based on the principle of direct data collection from intra-Community operators whose total intra-EU purchases or sales exceed a certain annual threshold; at present, the level of this threshold differs from one Member State to another. Those businesses which exceed the threshold applicable in their Member State are obliged to submit a monthly declaration of their despatches and arrivals of goods. This declaration has replaced the copy of the customs declaration which previously served as a statistical medium. (1) OJ C 203, 3. 7. 1997, p. 10. 1. 1. 2. A similar system, Extrastat, exists for the collection and compilation of statistics relating to the trading of goods between Member States and non-EU countries. 1. 2. Under the Intrastat system, a Supplementary Declaration (SD) form must be submitted monthly, showing for each transaction various items of infor- mation, including: a) in the Member State of arrival, the Member State of consignment of the goods; b) in the Member State of despatch, the Member State of destination of the goods; c) the delivery terms; d) the quantity of the goods in net mass and supplemen- tary units; the value of the goods; the nature of the transaction; the presumed mode of transport. e) f) g) 1. 3. In addition, Member States are at present allowed to require that the following information be shown on the statistical data medium: a) in the Member State of arrival, the country of origin; however, this item may be required only as allowed