EN Official Journal of the European Union C 28/5

COMMISSION DECISION

of 26 January 2015

setting up the ‘EU Joint Transfer Pricing Forum’ expert group

(2015/C 28/05)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Whereas:

(1) Commission Decision 2011/C 24/03 (1) which set up the EU Joint Transfer Pricing Forum expires on 31 March 2015.

(2) Given the importance of transfer pricing tax matters as an Internal Market issue, the positive experience with the EU Joint Transfer Pricing Forum in assisting and advising the Commission, and the Commission’s continuous need for such a body, in order to achieve a more uniform application of transfer pricing rules within the Union, it is necessary to set up a new expert group EU Joint Transfer Pricing Forum and to define its tasks and its structure.

(3) The EU Joint Transfer Pricing Forum should assist and advise the Commission on transfer pricing tax issues.

(4) The EU Joint Transfer Pricing Forum should be composed of governmental and non-governmental sector experts in the field of transfer pricing. It is also desirable to be able to replace members in order to maintain a balanced representation of relevant areas of expertise and areas of interest.

(5) Rules on disclosure of information by members of the EU Joint Transfer Pricing Forum should be laid down.

(6) Personal data should be processed in accordance with Regulation (EC) No 45/2001 of the European Parliament and of the Council (2).

(7) Decision 2011/C 24/03 should be repealed.

(8) It is appropriate to fix a period for the application of this Decision,

HAS DECIDED AS FOLLOWS:

Article 1

Subject matter

The group of experts called the EU Joint Transfer Pricing Forum, hereinafter referred to as ‘the Forum’, is hereby set up.

Article 2

Task

The Forum’s tasks shall be:

(a) to create a platform where business, civil society and national tax administration experts can discuss transfer pricing problems which constitute obstacles to cross-border business activities within the Union;

(b) to advise the Commission on transfer pricing tax issues;

(c) to assist the Commission in finding practical solutions, compatible with the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.

Article 3

Consultation

1. The Commission may consult the Forum on any matter relating to transfer pricing.

2. The Chairperson of the Forum may advise the Commission to consult the Forum on a specific question.

Article 4

Membership – Appointment

1. Members of the Forum shall be Member States’ tax administrations and 18 organisations (3).

2. Each Member State’s tax administration shall appoint one representative to the Forum who shall be a civil servant dealing with transfer pricing matters.

3. Organisations shall be appointed by the Director-General of the Directorate-General for Taxation and Customs Union from organisations who have responded to a dedicated call for applications and who have nominated as their representatives suitably qualified experts.

4. Organisations deemed suitable for membership but not appointed may be placed on a reserve list, which the Commission may use for the appointment of replacements.

5. Organisations shall be appointed for two years. They shall remain in office until such time as they are replaced or their term of office ends. Their term of office may be renewed.

6. Organisations may be replaced for the remainder of their term of office in any of the following cases:

(a) where the organisation resigns;

(b) where the organisation is no longer capable of contributing effectively to the work of the Forum;

(c) where it is desirable in order to maintain a balanced representation of relevant areas of expertise and areas of interest.

7. The names of the organisations shall be published in the Register of Commission expert groups and other similar entities (‘the Register’) and on a dedicated website.

8. Personal data shall be collected, processed and published in accordance with Regulation (EC) No 45/2001.

Article 5

Operation

1. The Director-General of the Directorate-General for Taxation and Customs Union shall appoint the Chairperson of the group. Meeting documents shall be prepared under the responsibility of the Chairperson, in consultation with the Commission’s representative.

2. In agreement with the Commission’s representative, the Forum may set up sub-groups to examine specific questions on the basis of terms of reference defined by the Forum. Such sub-groups shall be disbanded as soon as their mandate is fulfilled.

3. The Commission’s representative may invite on an ad hoc basis experts from outside the Forum with specific competence in a subject on the agenda to participate in the work of the Forum or subgroup. In addition, the Commission’s representative may give observer status to individuals, organisations as defined in rule 8(3) of the Horizontal rules on expert groups (4), candidate countries, and the OECD.

4. Members of the Forum and their representatives, as well as invited experts and observers, shall comply with the obligations of professional secrecy laid down by the Treaties and their implementing rules, as well as with the Commission’s rules on security regarding the protection of EU classified information, laid down in the Annex to Commission Decision 2001/844/EC, ECSC, Euratom (5). Should they fail to respect these obligations, the Commission may take all appropriate measures.

5. In principle, the meetings of the Forum and its sub-groups shall be held on Commission premises. The Commission shall provide secretarial services. Other Commission officials with an interest in the proceedings may attend meetings of the Forum and its sub-groups.

6. The Forum shall adopt its rules of procedure on the basis of the standard rules of procedure for expert groups.

7. The Commission shall publish all relevant documents on the activities carried out by the Forum such as agendas, minutes and participants’ submissions, either in the Register or via a link from the Register to a dedicated website where information can be found. Exceptions to publication are possible where disclosure of a document would undermine the protection of a public or private interest as defined in Article 4 of Regulation (EC) No 1049/2001 of the European Parliament and of the Council (6).

Article 6

Meeting expenses

1. Participants in the activities of the Forum shall not be remunerated for the services they render.

2. Travel and, where appropriate, subsistence expenses incurred by participants in the activities of the Forum shall be reimbursed by the Commission in accordance with the provisions in force within the Commission.

3. Those expenses shall be reimbursed within the limits of the available appropriations allocated under the annual procedure for the allocation of resources.

Article 7

Repeal

Decision 2011/C 24/03 is repealed.

Article 8

Applicability

This Decision shall apply until 31 March 2019.

Done at Brussels, 26 January 2015. For the Commission Pierre MOSCOVICI Member of the Commission

(1) Commission Decision 2011/C 24/03 of 25 January 2011 setting up the EU Joint Transfer Pricing Forum expert group (OJ C 24, 26.1.2011, p. 3).

(2) Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data (OJ L 8, 12.1.2001, p. 1).

(3) Organisations in the broad sense of the word including companies, associations, Non-Governmental-Organisations, trade unions, universities, research institutes, Union agencies, Union bodies and international organisations.

(4) Framework for Commission Expert Groups: Horizontal Rules and Public Register, C(2010) 7649 final.

(5) Commission Decision 2001/844/EC, ECSC, Euratom of 29 November 2001 amending its internal Rules of Procedure (OJ L 317, 3.12.2001, p. 1).

(6) Regulation (EC) No 1049/2001 of the European Parliament and of the Council of 30 May 2001 regarding public access to European Parliament, Council and Commission documents (OJ L 145, 31.5.2001, p. 43). [These exceptions are intended to protect public security, military affairs, international relations, financial, monetary or economic policy, privacy and integrity of the individual, commercial interests, court proceedings and legal advice, inspections/investigations/audits and the institution’s decision-making process.]