19.4.93 OfficialJournaloftheEuropeanCommunities NoC108/57
OpinionontheproposalforaCouncilDecisionontheadoptionofaprogrammeof
Communityactionondiesubjectofthevocationaltrainingofindirecttaxationofficials(*)
(93/C108/17)
On20January1993,theCouncildecidedtoconsulttheEconomicandSocialCommittee,
underArticle100aoftheTreatyestablishingtheEuropeanEconomicCommunity,onthe
abovementioned proposal
TheCommitteedecidedtoappointMrR.MiillerasRapporteur-General .
Atits303rdPlenarySession(meetingof25February1993),theEconomicandSocial
CommitteeadoptedthefollowingOpinionbyalargemajoritywithoneabstention.
officialsinthesamewayastheirownofficials.The
nationallegislationintheotherMemberStatesmakes
itnecessarytorestricttoagreaterorlessextentthe
latitudeofdecisionallowedtoguestofficials.Thesame
problemscanbeexpectedtoarisewiththeMatthaeus­
Taxprogramme .SincetheEChasnojurisdictionover
thelegalstatusofofficialswhoworkinaMemberState
withoutbeingamemberofitsadministration ,itwill
virtuallybeimpossibleforsuchofficialstohaveany
powersoffreedecision.1.Generalcomments
1.1.InviewoftheneedsoftheSingleMarket,the
Committeewholeheartedly endorsestheobjectivesof
theMatthaeus-Tax programmeproposedbytheCom­
mission.
1.2.In1991theCommissioninitiatedapilotproject
fortheexchangeofemployeesofMemberStates'finan­
cialdepartmentsconcernedwithturnovertax(Interfisc
programme).Thepilotprojectwasrepeatedin1992
andincludedstaffdealingwithconsumertaxes.
2.2.Legalliabilityandcriminalissues1.3.Experiencewiththepilotprojecthasshownthatit
isadvisabletoestablishthisprogrammeonapermanent
basis.WithaviewtotherequirementsoftheSingle
Market,theproposalforaCouncilDecisionshould
thereforebeapprovedinprinciple.TheESCwould
neverthelessmakethefollowingpointsasregardsits
application :
1.4.TheCommitteeassumesthatemployeesofall
gradesworkingonValueAddedTax(VAT)andhar­
monizedconsumertaxescantakepartinthepro­
grammeiftheyshouldsowish.
1.5.Theonehundredplacesprovidedannuallyfor
theexchangeofofficialsandsixseminarsareinsuf­
ficient.Anincreaseisessential.2.2.1.Atthemomentitisimpossibletoassessthe
liabilityofexchangeofficialsinhostMemberStates.If
guestofficialsweretohavethesamestatusasnational
officialsinthehostcountry,theymight,intheevent
oflegalproceedingsbeingtakenagainstthem,beina
worsepositionthantheywouldbeintheirhomecoun­
try;thiswouldundoubtedlyentailproblemsasregards
theemployer'sdutytoprovidedueprotectionforthe
interestsofitsemployees.
2.Specificcomments
2.1.Discretionarypowersandlegalstatusofexchange
officials
2.1.1.InthecourseoftheMatthaeuscustomspro­
grammedifficultieswereexperiencedwithregardto
thepowersoffreedecisionandthelegalstatusofguest
officialsinindividualMemberStates.Onlysomeofthe
MemberStateshavesucceededinemployingguest2.2.2.TheMemberStateshavedifferinglegal-liab­
ilityandcriminal-lawrulesfortheexecutionofofficial
duties,andforcriminaloffencesandinfringements
committedinthecourseofofficialduties.TotheCom­
mittee'sknowledge,theCommissionhasnotyetcom­
pliedwithrecommendations ,madeduringtheMat­
thaeus-Customs programme,thatitdrawuprelevant
listsofthelegalrequirementsobtainingineachMember
State.Differencesbetweentheliabilityofofficialscan
beremediedbydonorgovernmentsagreeingtocover
anyadditionalrisksincurredbytheirofficialsinthe
hostcountry.AnotherpossibilityisfortheCommission
toprovideinsurancecoverforsuchadditionalrisks. (!)OJNoC15,21.1.1993,p.4.

NoC108/58 OfficialJournaloftheEuropeanCommunities 19.4.93
2.3.3.ItwouldbedesirableiftheCommissioncould
organizecoursesinthelesswidelyusedCommunity
languages,particularlyDanish,Dutch,Portugueseand
Greek.Thesecoursesshouldbeopentoofficialsfrom
everyMemberState,andfundedbytheMemberStates.
2.4.Tradeunionandtradeorganizationparticipation
2.4.1.TheCommitteeconsidersitnecessaryfortra­
deunions,theEuropeanTradeUnionCommitteefor
PublicServicesandtradeorganizationswhichrepresent
customsandtaxofficials ,tobecloselyinvolvedin
preparinganddrawinguptheMatthaeus-Tax Action
Programmeandbeconsultedonthefurtherextensionof
theEuropeancustomsandtaxadministration structure.
SuchcoordinationispartoftheEuropeansocialdia­
logue.2.2.3.Thisisnotpossibleforcriminaloffences.Itis
thereforeimportantthatalltheMemberStatesshould
provideinformationonthecriminal-lawprovisions
governingofficialsintheirservice.Onlythenwill
officialseligibleforanexchangebeabletoassessthe
riskstowhichtheywillbeexposedinthehostcountry.
2.3.Languagetraining
2.3.1.UndertheMatthaeus-Tax Programmeeven
moreimportanceisattachedtolanguagetrainingthan
wasthecaseundertheMatthaeus-Customs Pro­
gramme.Customsofficials,becauseofthenatureof
theirdutiesandthenationally-organized language
trainingassociatedwiththis,areasarulebettertrained
inlanguagesthanofficialswhocarryoutpurely
nationalduties.AsMemberStatescannotnecessarilybe
expectedtotakeaccountofthisbyintensivelanguage
training,onepossibilitywouldbefortheEECtoset
upsuitablelanguage-training measuresviatheCom­
mission.
2.3.2.ToworkeffectivelyinanotherMemberState,
officialsmusthavesufficientknowledgeoftherelevant
foreignlanguage.Officialschosenfortheprogramme
thereforemust,unlesstheyalreadyhaveagoodknow­
ledgeofthelanguageofthehostcountry,attendrel­
evantlanguageclassesintherun-uptotheexchange
periodsothattheycanactivelyparticipateintheduties
ofthehostadministration .SincetheCommission
attachesconsiderablevaluetotheofficialsbeing
exchangedbetweenallMemberStates,complete
languagetraininginsomeCommunitylanguageswill
benecessary.3.Concludingremarks
3.1.TheCommitteeconsiderstheMatthaeus-Tax
Programmetobeanexcellentfurthersteptowards
Community-wide vocationaltrainingforcustomsand
taxofficials .Thisinitiativeconstitutesaconcretestart­
ingpointforimplementation oftheguidelinescon­
tainedintheCommission Communication tothe
Counciloncustomsunion.Furtherstepsshouldfollow
onandshouldleadassoonaspossibletotheestablish­
mentofaEuropeancentrefortrainingcustomsand
taxofficialswhichwouldprovidethecrowningelement
forthetrainingsystemsintheMemberStates.
DoneatBrussels,25February1993.
TheChairman
oftheEconomicandSocialCommittee
SusanneTIEMANN