COUNCIL CONCLUSIONS of 9 March 1998 concerning the establishment of the Code of Conduct Group (business taxation) (98/C 99/01)

THE COUNCIL OF THE EUROPEAN UNION,

1. RECALLS that the Council and the representatives of the Governments of the Member States, meeting within the Council, adopted on 1 December 1997 a resolution on a code of conduct for business taxation (1), paragraph H of which provides that a group will be established by the Council to assess the tax measures that may fall within the scope of the Code and to oversee the provision of information on those measures;

2. CONFIRMS the establishment of the Code of Conduct Group (business taxation) (hereinafter called the 'Group`), set up within the framework of the Council, to assess the tax measures that may fall within the scope of the code of conduct for business taxation and to oversee the provision of information on those measures, without prejudice to the respective competences of Member States and the Community in the fields covered by the work of the Group and without prejudice to Article 151 of the Treaty establishing the European Community as regards preparing the work of the Council;

3. NOTES that the work of the Group is accorded political importance and agrees that this should be reflected in the appointment by each Member State and the Commission of a high level representative and a deputy member. The Member States and the Commission may also appoint up to two alternates who may stand in for the high-level representative or the deputy if either is unable to attend a meeting of the Group;

4. AGREES that the chairman of the Group appointed from among the representatives of the Member States will serve for two years from the date of appointment; should the chairman leave office before this period has elapsed, the chair will be taken by the first vice-chairman until a new chairman has been appointed;

5. EXPRESSES confidence that the chairman will be appointed by common accord, but agrees that, if necessary, the chairman shall be elected by a majority of the high-level representatives of the Group;

6. AGREES that the Member State whose representative is appointed chairman shall have two representatives on the Group, for the chairman's period of office;

7. AGREES that the first vice-chairman will be designated from among the representatives of the Member States by the delegation holding the Presidency of the Council, for the duration of its term of office, and that a second vice-chairman will be designated by the delegation who is next to hold the Presidency of the Council, for the six-month period prior to the commencement of its term of office;

8. AGREES that if the Member State of the chairman holds the Presidency of the Council, or is next in line to do so, then a vice-chairman shall not be appointed by that Member State during the chairman's period of office and the Group will consequently have only one vice-chairman for that period;

9. AGREES that the rules in paragraphs 4 to 8 above shall be reviewed two years after the date of appointment of the first chairman of the Group;

10. AGREES that the chairman and vice-chairmen, together with one representative from the Commission and assisted by the General Secretariat of the Council, will form a preparatory group which will help facilitate the work of the Group; notes the important role of the Commission in supporting the work of the Group, as set out in the code of conduct, notably in paragraph I, and in participating in the follow-up work of the Group; notes that, since the Group operates within the framework of the Council, the secretariat function will be assumed by the General Secretariat of the Council; and is confident that the General Secretariat of the Council and Commission will liaise closely with each other to develop a collaborative approach to ensure an efficient and effective working relationship;

11. AGREES that the Group shall meet not less than twice a year at a high level to facilitate a political orientation to the work of the Group and that meetings of the Group shall be convened by the chairman on his own initiative or at the request of at least one third of the members of the Group;

12. AGREES that, subject to the formal agreement of the Council, and in order to assist the work of the Group one or more sub-groups may be established to consider particular issues;

13. AGREES that the work of the Group shall be confidential;

14. AGREES that the reports of the Group forwarded to Council will reflect either the unanimous opinion of its members or the various opinions expressed in the course of the discussion;

15. AGREES that, subject to the formal agreement of the Council, any further rules of procedure of the Group may be established.

(1) OJ C 2, 6.1.1998, p. 2.