18. 4. 91 Official Journal of the European Communities No C 102/1 
II 
(Preparatory Acts) 
ECONOMIC AND SOCIAL COMMITTEE 
Opinion on the proposal for a Council Directive amending Directive 76/308/EEC on mutual 
assistance for the recovery of claims resulting from operations forming part of the system 
of financing the European Agricultural Guidance and Guarantee Fund (EAGGF), and of 
agricultural levies and customs duties and in respect of value added tax (VAT) (*) 
(91/C 102/01) 
On 10 December 1990, the Council decided to consult the Economic and Social Committee, 
under Article 100A of the Treaty establishing the European Economic Community, on the 
abovementioned 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 12 February 1991. 
The Rapporteur was Mr Bento Goncalves. 
At its 284th plenary session (meeting of 27 February 1991), the Economic and Social 
Committee unanimously adopted the following Opinion. 
1. Introduction 
1.1. The present proposal amending Directives 76/ 
308/EEC and 79/1071/EEC of 15 March 1976 and 6 
December 1979 respectively, is designed to improve 
procedures for mutual assistance between Member 
States for the recovery of claims resulting from EAGGF 
funding operations and of agricultural levies and cus­
toms duties. Procedures covering a) VAT, b) certain 
excise duties and c) costs and interest incidental to the 
recovery of these claims are also to be improved. 
1.2. The Commission bases its proposal on the need 
to ensure smooth operation of the Single Market, as 
laid down in Article 8A of the EEC Treaty; the legal 
basis cited is Article 100A. 
1.3. The Committee approves the proposed Directive 
in view of the objectives set out therein. It nevertheless 
draws attention to the points made below and in several 
(a) OJ No C 306, 6. 12. 1990, p. 7. Committee Opinions on harmonization and conver­
gence in tax matters, both of which will be vital to the 
smooth operation of the Single Market; it refers in 
particular to the Giacomelli Opinion (Doc. ESC No 
1056/90—SYN 275) on the proposed Council Regu­
lation (EEC) concerning administrative cooperation in 
the field of indirect taxation (Doc. COM(90) 183 final 
—SYN 275). 
2. General comments 
2.1. The present proposal has three basic aims: 
a) to consolidate the scope of Directives 76/308/EEC 
and 79/1071/EEC and extend them to cover excise 
duties; 
b) to put a stop to discrimination when establishing 
priorities in respect of claims; article 10 of Directive 
76/308/EEC permitted such discrimination; 
c) to step up the Commission's role in supervisory 
operations; this is necessary if the proposed measur­
es are to be effective. 
No C 102/2 Official Journal of the European Communities 18. 4. 91 
2.2. The Committee acknowledges the fact that the 
proposed Directive will curb discrimination when pri­
ority is being allocated to claims (Article 10); it does 
however think that this objective can only be fully 
achieved if all Member States agree to apply the same 
order of priority. (For instance, by placing claims in the 
same order of importance as their own tax settlement 
claims.) 
3. Specific comments 
3.1. Article 1 (*) 
3.1.1. Paragraph e) has been added, thus broadening 
the scope of the Directive to include excise duties on the 
(J) Ref. Article 3 of Directive 76/308/EEC. 
Done at Brussels, 27 February 1991. 
1. Introduction 
1.1. The current proposal follows on from the 
Council Decision concerning an action programme for 
the vocational training of young people and their prep­
aration for adult and working life of 1 December 1987 
(PETRA), and from the young workers' exchange pro­
gramme which, having been extended, expired on 
31 December 1991. 
(*) OJ No C 322, 21. 12. 1990, p. 21. following products: manufactured tobaccos, alcoholic 
beverages and alcohol contained in other products, 
mineral oils. 
3.1.2. Article 1(3) 
This amends Article 10 of Directive 76/308/EEC to 
stipulate that claims to be recovered are given 'the same 
preferential treatment as similar claims arising in the 
Member State where the requested authority is situ­
ated'. 
In this connection, the Committee would draw the 
Commission's attention to the comments set out in 
point 2.2 above. 
The Chairman 
of the Economic and Social Committee 
Francois STAEDELIN 
1.2. The purpose of combining and continuing the 
two programmes is to support the Member States' 
efforts to promote initial vocational training, with a 
view to offering two or more years' vocational training 
to any young person in the Community who desires it. 
1.3. This consolidation and extension of the PETRA 
programme in the Commission's response to the 
Council's request that measures be adopted to adapt 
and reinforce the existing programmes. A total of ECU 
177,4 million are to be earmarked for this purpose for 
the period 1992-1994. Opinion on the proposal for a Council Decision amending Decision 87/569/EEC concerning 
an action programme for the vocational training of young people and their preparation for 
adult and working life (PETRA) (*) 
(91/C 102/02) 
On 23 November 1990, the Council decided to consult the Economic and Social Committee, 
under Article 128 of the Treaty establishing the European Economic Community, on the 
abovementioned proposal. 
The Section for Social, Family, Educational and Cultural Affairs, which was responsible for 
preparing the Committee's work on the subject, adopted its Opinion on 14 February 1991. 
The Rapporteur was Mr Nierhaus. 
At its 284th plenary session (meeting of 27 February 1991), the Economic and Social Commit­
tee unanimously adopted the following Opinion.