COMMISSION OF THE EUROPEAN COMMUNITIES 
C0M(93) 262final - SYN446 
Brussels, 1 June 1993 
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Amended proposal for a 
COUNCIL DECISION 
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9 
taxation (Matthaeus-Tax) 
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'^e. <c (presented by the Commission pursuant to Article 149(3) 
of the EEC-Treaty) 
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A 
EXPLANATORY MEMORANDUM 
On 17 December 1992, the Commission presented to the 
Council the proposed Decision*1* for the adoption of a 
community action programme on the subject of the 
vocational training for officials responsible for 
indirect taxation (Matthaeus-Tax). 
The consultation procedure with the European Parliament, 
in its first reading, resulted in the adoption of the 
resolution of 26 May 1993, in which the Parliament 
proposed 5 amendments. 
The Commission accepts two of these amendments, one in 
the form proposed by Parliament and the other slightly 
amended. 
The second recital: 
The proposed modification aims to emphasize, in the 
drafting of the recital, the implication of fiscal 
administrations in the effective realisation of the 
Internal Market. 
The seventeenth recital; 
The objective of the proposed modification is to take 
into account indirect taxation officials in the creation 
of the Common Training Centre for officials of the 
customs administrations of the Community, referred to in 
the Council Decision of 20 June 1991<2>. 
The Commission, on the other hand, cannot accept the 
three other amendments for the following reasons : 
One amendment, on the increase in the number of 
exchange officials, duplicates the twelfth recital of the 
Commissions initial proposal. 
The two others concern the association of 
exchange officials with the work of the Committee. The 
composition of the institutional committees is set by the 
Council Decision of 13 July 1987 and provides only for 
the participation of the representatives of the Member-
States and the Commission. 
The Commission will ensure the flow of information to and 
coordination with the representatives of the officials 
involved in a less formal setting, as it does under the 
Matthaeus programme. 
(>> Doc. COM(92) 550 final SYN 446 
0) Council Decision No 91/341/CEE of 20 June 1991, OJ No L187 of 13 July 1991, p. 41. 
Amended proposal for a 
COUNCIL nFriftirm 
on the adoption of a programme of community action 
on the subject of the vocational training 
of indirect taxation officials. 
Second recital 
1. The words : 
"abolition of internal borders" 
to be replaced by : 
"abolition of controls at internal borders" 
2. The words : 
"with a view to preparing them to work together 
within the framework of the Internal Market" 
to be replaced by : 
"to ensure that they work together to complete the 
Internal Market" 
Seventeenth recital 
The text of the recital is completed with the following 
phrase : 
"whereas consideration should be given to creating a 
joint training centre for indirect taxation officials 
which should be located at the joint training centre for 
customs officials of the Community referred to in the 
Council Decision of 20 June 199-t. " 

KSN 0254-1475 
COM(93) 262 final 
DOCUMENTS 
EN 09 04 
Catalogue number : CB-CO-93-291-EN-C 
ISBN 92-77-56513-6 
Office for Official Publications of the European Communities 
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