Amended 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)
COMMISSION OF THE EUROPEAN COMMUNITIES -it ir •Ù -te if 6 Brussels, 24. 11. 1997 COM(97) 621 final 97/0128 (COD) Amended 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) (presented by the Commission pursuant to Article 189 a (2) of the EC-Treaty) EXPLANATORY MEMORANDUM Following the opinion of the European Parliament1 of 20 November 1997 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)2 and in accordance with Article 189 A, paragraph 2 of the EC Treaty, the Commission has decided to amend the aforementioned proposal. The Commission has accepted, in substance, the amendments concerning: - a reference to the experience of the Customs 2000 programme (Amendment 4); - - - - - the objective on a common standard of understanding of Community (Amendment 7); law the existing communication and information exchange systems to be covered by the programme (Amendments 1 and Amendment 8); the definition of exchanges (Amendment 5); and the arrangements for exchanges of officials (Amendment 9); invitations to outside experts in the field to seminars for tax officials (Amendments 2 and 10); the definition of multilateral controls (Amendment 6);and the arrangements for organising multilateral controls (Amendment 11); - The arrangements for implementing the common training initiative, including the establishment of a cooperation network, the tasks of the network and responsibilities of the Member States (Amendments 3 and 12), with the exception of the reference to the Committee foreseen in Article 11 which is inappropriate to the establishment of the cooperation network; - the cost of any impact studies of the programme (Amendment 13) and the arrangements for reports on the impact (Amendment 15); - the arrangements for the implementation of the programme (Amendment 14); - the financial arrangements for implementation of the programme (Amendments 16, 17 and 18). Doc. PE 223. 491 2 OJNoC 177 of 11 June 1997, p. 8 Amended 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) Original Text Amended Text Recital 7 Whereas the experience of the operation of the VAT Information Exchange System (VIES) established by Council Regulation (EEC) No218/92 has shown the value of information technology revenue whilst minimizing administrative burdens; whereas it has proved itself to be an essential tool of cooperation that has also stimulated wider cooperation among Member States; in protecting Whereas the experience of the operation of information exchange systems in the European Community has the value of shown information technology in protecting revenue whilst minimizing administrative burdens; whereas it has proved itself to be an essential tool of cooperation that has also stimulated wider cooperation among Member States; Recital 9a (new) Whereas seminars form an ideal forum for the exchange of ideas between indirect taxation officials and, where appropriate, other experts in the field, such as academics, taxable persons (both large companies and SMEs) or their representatives and advisers; whereas in such seminars suggestions may emerge which could force, improve encourage the convergent evolution of national facilitate systems and indirect the tax cooperation between administrations the concerned. instruments legal the in Recital 10 can 95/279/EC3 the experience gained from coordinated a of established the Whereas Matthaeus-Tax programme has indicated that and the development common implementation training by Commission programme Decision the achieve objectives of this programme, in particular in achieving a higher common standard of understanding of Community law; whereas such programmes should be developed further; whereas the Member States should therefore ensure that all of their officials receive the initial training and regular continuous training envisaged training programmes; common the by Whereas administrative cooperation depends on the professional skills and knowledge, including in languages, of indirect taxation officials; whereas a cooperation network of the national organisations, academies or schools, and officials responsible for training should be established to identify the common skills and knowledge that these officials should possess and develop the necessary common training programmes the necessary common skills and knowledge; whereas, in the final report to be submitted, the Commission may consider the need for a Community academy for taxation officials; to enable to gain indirect them OJ No L 172, 22. 7. 1995, p. 24. Recital 11 Whereas a sufficient standard of linguistic competence on the part of indirect taxation officials has proved to be essential to facilitate the Member States cooperation; whereas should the necessary therefore provide language training for their officials; the experience gained from Whereas the Customs 2000 programme4 has shown that actions to promote administrative cooperation between national Customs administrations can also strengthen the instruments for combating fraud; the effectiveness of Article 2(d) "exchange" shall mean a work-based visit in the Community interest of an official from one administration to another, organized under the programme; "exchange" shall mean a work-based visit in the Community interest of an official to the administration or training institution of another Member the programme; organized under State, Article 2(e) "bilateral and multilateral control exercises" shall mean joint collaboration of two or more administrations to integrate their controls of taxable persons having indirect tax obligations in each of the Member States concerned, within the Community legal framework for cooperation; controls" shall mean joint "multilateral collaboration of at least three administrations to integrate or coordinate their controls of taxable persons having indirect tax obligations in the Member States concerned, within the Community legal framework for cooperation; Article 3(a) to achieve a high common standard of understanding of Community law and of its implementation in the Member States among officials; of Community to achieve a high common standard of understanding in particular, in the field of indirect taxation, and of its implementation in the Member States among officials; law, Article 4. 1 The Commission and the Member States shall establish and ensure the functioning of such new communication and information exchange systems, manuals and guides as they consider necessary; the shall functioning of such existing systems, manuals and guides as they consider necessary; ensure they also The Commission and the Member States shall functioning of establish and ensure information necessary communication and exchange systems, manuals and guides. the OJ No L 33,4. 2. 1997, p. 24 Article 4. 2 of Community the elements The communication and information exchange system shall be the equipment, software and network links between Member States, required to be common to all Member States in order to ensure the overall interconnection and interoperability of the systems, whether they be installed in the premises of the Commission (or a designated sub-contractor) or in the premises of (or a designated sub-contractor). the Member States of Community elements the The communication and information exchange system shall be the equipment, software and network links between Member States, required to be common to all Member States in order to ensure the overall interconnection and interoperability of the systems, whether they be installed in the premises of the Commission (or a designated sub-contractor) or in the premises of (or a designated sub-contractor). the Member States If subcontractors are used, they shall be selected on the basis of invitations to tender organized in accordance with the relevant financial provisions. Article 5. 1, first subparagraph The Commission and the Member States shall organize exchanges. The exchanges shall vary in length, as appropriate, but shall not be longer than one year. Each exchange shall be targeted on a particular work activity and shall be sufficiently prepared beforehand, and evaluated officials concerned. afterwards, the by The Commission and the Member States shall organize exchanges. The exchanges shall vary in length, as appropriate, but shall not be longer than six months per official Each exchange shall be targeted on a particular work activity and shall be sufficiently prepared beforehand, and evaluated afterwards, by the officials and administrations concerned. Article 5. 2 shall be Seminars Commission and the Member States. organized by the be by shall organised the Seminars Commission and the Member States to bring together officials from different Member States and from the Commission and, where appropriate, other experts in the field, such as academics, their representatives and advisers. persons taxable or Article 53 The Commission and the Member States shall organize, on a pilot basis, bilateral and multilateral control exercises within the Community legal framework for cooperation. the Community within The Commission and the Member States shall select specific and multilateral controls to be supported by the Community legal framework for cooperation. The participating Member States shall send reports and evaluations of the controls to the Commission and the other Member States; Article 6 1. The Commission and the Member States shall develop existing and new common training programmes to provide a common core of training for officials. Member States shall ensure that their officials receive initial training as set out in the common training programmes; that all these officials shall receive regular continuous training as set out in the common training programmes. Member States shall provide 2. the necessary language training for their officials to ensure that they attain a sufficient standard of linguistic competence. 1. The Member States, in co-operation with the Commission, shall establish a co national operation organisations, academies or schools, and officials responsible for training in indirect taxation with the tasks of: network the of a) identifying the common professional skills and knowledge, including in languages, that officials should possess; b) developing existing common training programmes and, if necessary, devising new programmes, to provide a common core of training for officials to enable them to attain the necessary common professional skills and knowledge; opening the training courses provided c) by each Member State for their own officials to officials from all other Member States, where appropriate; developing d) the necessary common tools for indirect taxation training, including language training tools; analysing the e) information provided annually by the Member States under Article 6. 2 on the training provided to their officials. training necessary 2. The Member States shall ensure that their officials shall receive the initial and regular continuous to possess the common professional skills and knowledge, in accordance with the common training programmes. They shall inform the Commission annually of the content and amount of training they provide to their officials. The Commission and the Member Delete 3. States shall develop the Community tools for indirect taxation training, including linguistic training tools. Article 7 to laid down shall be open The programme the participation of the associated countries of central and eastern Europe in accordance with the in Europe conditions Agreements or their Additional Protocols relating to their participation in Community programmes and in so far as Community law so permits. Hie on programme the participation of Cyprus in accordance with the Common Resolution on the establishment of a structured did ogue between the EU and Cyprus and in so far as Community law on indirect taxation so permits. shall also be open taxation indirect to to down indirect taxation shall be open The programme the participation of the associated countries of central and eastern Europe in accordance with laid the in Europe conditions Agreements or their Additional Protocols relating to their participation in Community programmes and in so far as Community law so permits. The on programme the participation of Cyprus in accordance with the Common Resolution on the establishment of a structured dialogue between the EU and Cyprus and in so far as Community law on indirect taxation so permits. The expenditure shall be generated by meial framework of this additional to the fin programme. shall also be open this participation to Article 8. 2(d) (new) The cost of any independent studies of the impact of if deemed this programme, necessary; Article 9 for financial framework the The implementation of the present programme for the period 1 January 1998 to 31 December 2002 is hereby set at ECU 45 million, Hie annual appropriations shall be authorized by the budgetary authority within the limits of the financial perspective. for financial framework the The implementation of the present programme for the period 1 January 1998 to 31 December 2002 is hereby set at ECU 45 million. This financial framework is in part covered by the financial perspective 1993-99. The annual appropriations shall be authorized by the budgetary authority within the limits of the financial perspective. Article 10 The rules necessary for the implementation of The this Decision shall be determined by the Commission in accordance with the procedure laid down in Article 11. measures necessary the implementation of the present programme shall be determined by the Commission in accordance with the procedure laid down in Article 11. for Article 12. 3(b) by 30 June 2003 at the latest, a final report on by 30 June 2003 at the latest, a final report on the implementation and the impact of this the implementation of this programme. programme. ISSN 0254-1475 COM(97) 621 final DOCUMENTS EN 09 10 01 06 Catalogue number : CB-CO-97-637-EN-C ISBN 92-78-27783-5 Office for Official Publications of the Fiuropean Communities L-2985 Luxembourg %