COMMISSION OF THE EUROPEAN CCMVUJNITIES 
C0MC92) 550 final - SYN 446 
Brussels, 14 December 1992 
Proposal for a 
fflMNfill DECISION 
on the adoption of a programme of Community action 
on the subject of the vocational training of 
indirect taxation officials (Matthaeus-Tax) 
(presented by the Commission) 
•B-#NK' 
EXPUANATQRY MEMORANDUM 
Introduction 
The present proposition has its origins in the 
implementation of the Commission's White Paper on the 
completion of the Internal Market published in 1985 and 
given effect by the Single European Act in 1987. 
The adoption by the Council of the directives instituting 
the transitional VAT regime (1), the harmonised excise 
regime (2) and the regulation relating to administrative 
cooperation in VAT (3) forms a fundamental aspect of the 
Internal Market of which it is important, from now on, to 
ensure the optimal management. 
The removal of all forms of taxation and customs control 
when crossing an internal frontier will lead to 
considerable changes in the working methods in the 
administrations responsible for the collection and 
control of indirect taxes in the Member States. 
To guarantee a proper application of indirect taxation to 
the exchanges between Member States, the removal of 
fiscal frontiers will require the setting up of a deep 
and permanent cooperation between the responsible 
administrations. 
This cooperation has its legal basis in the texts adopted 
by the Council. 
Besides the legal basis, administrative cooperation 
assumes the mutual trust between the partners, which can 
only arise from a high degree of mutual understanding. 
The exchanges of officials between the relevant 
administrations in the Member States provides an ideal 
method of achieving this reciprocal understanding. This 
point has been underlined by the Commission in its first 
communication on the "implementation of the instruments 
for the accomplishment of the single market", published 
in September 1989 (4). 
In the same spirit, the Commission has initiated, since 
1989, a pilot action of exchanges of officials between 
customs administrations, established by the adoption by 
the Council, on 20 June 1991, of the Community action 
programme, Matthaeus (5) . Other actions have been, since 
(1) Council Directive 91/680/CEE of 16.12.1991, OJ L 376 
of 31.12.1991 
(2) Council Directive 92/12/CEE of 25.2.1992, OJ L 76 of 
23.3.1992 
(3) Council Regulation 218/92/CEE of 27.1.1992, OJ L 24 
of 1.2.1992 
(4) COM(89)422 
(5) Council Decision 91/341/CEE of 20.6.1991, OJ L 187 
of 13.7.1991 
then, organised on the same basis, such as the action for 
the exchange of national officials in the veterinary area 
(6) or the Karolus programme (7) , adopted by the Council 
on 22 September 1992. 
In the sphere of indirect taxation, the Commission 
initiated, in 1991, a pilot action of exchanges of 
officials from national indirect taxation administrations 
(8) in the VAT area, extended to officials concerned with 
excise harmonisation in 1992. 
The lessons drawn from this pilot action, as well as the 
other programmes referred to above - especially the 
Matthaeus programme - lead the Commission to propose that 
the Council adopt the present draft Decision establishing 
an action programme for the vocational training of 
officials responsible for indirect taxation, the 
Matthaeus-Tax programme. 
Objectives 
The objectives of the programme are the following: 
to prepare the officials of Member States' 
administrations responsible for indirect taxation 
for the implications flowing from the establishment 
of the Internal Market and also to ensure a better 
application of the new Community rules on the 
subject, applicable from 1 January 1993; 
to allow the national officials concerned a better 
understanding of the administrative procedures of 
other Member States; 
to increase the awareness by the officials of the 
Community dimension of their work; 
- to allow a fruitful exchanges of ideas between the 
officials of the administrations of the different 
Member States on the best way to implement the 
Community legislation and, at the same time, to 
facilitate a form of collaboration which will 
intensify in the context of the Internal Market. 
Nature of the action programme 
The programme applies to all the officials responsible 
for indirect taxation in the fiscal administrations of 
the Member States, in the area of VAT and harmonised 
excises, and more particularly to those which will be 
involved in mutual assistance and administrative 
cooperation. 
(6) Commission Decision 91/280 of 14.5.1991, OJ L 142 of 
6.6.1991 
(7) Council Decision 92/481/CEE of 22.9.1992, OJ L 286 
of 1.10.1992 
(8) Commission Decision of 4.3.1991 
It comprises the following elements: 
exchanges of officials between national 
administrations in order to develop a reciprocal 
knowledge of procedures, structures and personnel. 
To achieve this objective, the exchange officials 
will be called on to participate actively in the 
activities of the host service; they will be bound 
by the professional secrecy in the same way as the 
officials of the host country; 
seminars which comprise, in the manner of the 
seminars in the Matthaeus programme, a suitable 
meeting place for the exchange of ideas and 
experiences between those responsible in national 
administrations for the implementation of Community 
legislation, for tax control, and the procedures 
intended for the proper functioning of the Internal 
Market, as well as for training; 
common training programmes, the objective of which 
will be to encourage common practices and the 
diffusion of teaching methods developed in Member 
States or training modules on subjects of common 
interest, defined in close liaison with the training 
centres of the Member States. 
These programmes could cover the European 
Communities and their basic principles, related 
Community law, as well as subjects to be jointly 
decided on (types of fraud, methods of control, 
etc) ; 
- language courses, which will be dispensed according 
to need, to allow officials to take full benefit of 
their participation in the activities of the 
programme. It should be noted that the development 
of linguistic training will be indispensable in the 
context of administrative cooperation. 
Justification for programme 
The implementation of the Internal Market must guarantee 
the fair exercise of free competition to the economic 
operators of the different Member States. 
This imposes on administrations responsible for indirect 
taxation two principal objectives: to assure a high 
level of cooperation and mutual assistance to avoid all 
developments of fraud and fiscal evasion, as well as a 
consistent application of Community legislation in order 
to avoid distortions of treatment of operators between 
Member States. 
Only a Community action will offer to these 
administrations the legal, organisational and logistical 
framework necessary to ensure that account is taken of 
the transnational aspect of training to achieve the 
objectives already referred to. 
Financing the action programme 
The implementation of the objectives set out in the 
Matthaeus-Tax programme will result in the improved 
management of the Internal Market and will benefit the 
Community as well as the Member States. It is therefore 
desirable that the costs of implementing the programme be 
shared between the Community and Member States as in the 
Matthaeus programme: 
- the Community will meet the cost of the exchanges of 
officials and the seminars (travel and subsistence 
expenses of officials in a Member State other than 
the Member State of origin) as well as the 
activities connected with the organisation and 
implementation of the Matthaeus-Tax programme; 
The financial cost is estimated, on a full year basis, at 
600,000 Ecus for 1993. This amount will allow for the 
exchange of 100 officials and the organisation of 6 
seminars, in Brussels and in the Member States. 
Member States will assume, for their part, the cost 
of the linguistic training of the officials 
participating in the activities of the programme. 
As with the pilot action, which will continue until the 
programme is fully operational, the financing of these 
actions is on line B5 3051 of the Community budget. 
Legal basis 
Article 100A has been chosen as the legal basis of the 
present decision, due to the fact that the object of the 
programme is the proper functioning of the Internal 
Market. By improving reciprocal knowledge between fiscal 
administrations of the Community, it allows for the 
establishment of a climate of mutual confidence in which 
administrative cooperation may be developed in an 
harmonious way and distortions of competition between 
Member States can be eliminated. 
s 
COUNCIL DECISION 
of 
on the adoption of a programme of Community action 
on the subject of the vocational training of 
indirect taxation officials (Matthaeus-Tax) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Article 100a 
thereof, 
Having regard to the proposal from the Commission, 
In cooperation with the European Parliament, 
Having regard to the opinion of the Economic and Social 
Committee, 
Whereas in a single market without internal frontiers, 
indirect taxation officials will play an essential part 
in ensuring the proper functioning of the Internal 
Market; 
Whereas it must be ensured that the abolition of internal 
borders does not give rise to distortions in competition, 
deflection of trade or increased risk of fraud and tax 
evasion; whereas it is consequently necessary to 
stimulate intensive and on-going cooperation at all 
levels in the indirect taxation administrations with a 
view to preparing them to work together within the 
framework of the Internal Market; 
Whereas this will be achieved through optimizing the use 
of human resources in Member States and therefore through 
suitable vocational training; 
Whereas the measures taken in this sphere by each of the 
national administrations are not in themselves sufficient 
to achieve the objective being pursued; whereas it is 
consequently essential to reinforce national efforts 
through joint action to increase the awareness of 
indirect taxation officials of the increasing Community 
dimension of their tasks and of the need to cooperate 
more closely together; 
Whereas only a better mutual knowledge of the 
organisation, methods and procedures applied in the 
different Member States can ensure the climate of mutual 
confidence necessary for a proper functioning of the 
Internal Market; 
Whereas the experience acquired by the Community from the 
organisation of the Matthaeus programme, intended for the 
customs officials of the Member States, showed the 
benefit of training activities, supplementing those 
organised at the national level, in developing a 
Community spirit of the officials working in the 
Internal Market; whereas this experience must, mutatis 
mutandis, be spread to the indirect taxation area; 
Whereas, in these conditions, the implementation of a 
training programme at a Community level for indirect 
taxation officials (Matthaeus-Tax) constitutes one of the 
most appropriate ways to achieve this result; 
Whereas the Commission adopted a pilot project for 1991 
and 1992 based on the exchange of indirect taxation 
officials between national administrations and training 
seminars; whereas the aim of this pilot project was to 
collect useful information to allow the implementation of 
a more ambitious training programme extending over 
several years and supplemented by other training 
measures; 
Whereas the experience acquired during the pilot project 
indicated that there was an advantage in exchange 
officials having an involvement in the day-to-day 
activities of the host service; whereas this requirement 
will be met most effectively if the exchange officials 
have sufficient knowledge of the language of the host 
country; whereas, for this purpose, it is essential that 
the national administrations organize language courses 
for their officials so they can participate more 
effectively in the programme; whereas these courses must 
be of an on-going nature and must cover, as far as 
possible, all the official languages of the Community; 
Whereas the legal status of exchange officials will be 
the same as that of national officials where, in 
performing their duties, their civil liability is put at 
issue by a third party and they will be informed about 
the civil liability rules applicable to them in the host 
country; 
Whereas exchange officials will be bound by the same 
rules of professional secrecy as national officials, 
given that exchange officials will take part in the day-
to-day work of the host administration; 
Whereas the number of officials undergoing an exchange 
must, as far as possible, be increased each year; 
3 I 
Whereas training measures supplementary to the exchange 
of officials between national administrations are 
essential to the achievement of the objective sought; 
whereas these measures may involve training seminars and 
the establishment of common training programmes to be 
taught in Member States' schools; 
Whereas seminars form an ideal forum for the exchange of 
ideas between indirect taxation officials in the 
Community; whereas in these seminars, suggestions may 
emerge which could improve the legal instruments in force 
and facilitate cooperation between the administrations 
concerned; 
Whereas the said seminars should concern those indirect 
taxation officials who belong, as necessary, to all 
categories and especially trainers in national 
administrations' schools, officials responsible for 
implementing indirect taxation law, especially where it 
relates the control of transactions involving other 
Member States, and officials responsible for combating 
all types of fiscal fraud; 
Whereas the setting up of common training programmes, in 
so far as necessary, constitutes a suitable means of 
making comparable training available to officials 
throughout the Community; whereas these programmes should 
include the teaching of Community law as well as the 
study of Community institutions and their foundations, 
since indirect taxation officials will increasingly have 
to integrate these Community aspects; 
Whereas the implementation of these common programmes can 
be accomplished only if Member States provide the 
necessary facilities; 
Whereas, for the implementation of the Matthaeus-Tax 
programme, the sharing of expenses under the programme 
between the Community and the Member States should be 
determined; whereas, consequently, expenses could be 
shared by assigning those relating to the language 
training of their officials to Member States and the 
travel and subsistence expenses of officials 
participating in the programme in another Member State as 
well as the costs relating to the organisation of the 
seminars to the Community; 
Whereas there are reasons to anticipate a programme 
lasting for 4 years; 
Whereas it is necessary to ensure the uniform application 
of this Decision and, for that purpose, to provide for a 
Community procedure for the enactment of implementing 
rules; whereas a committee should be set up to provide a 
forum for close and effective cooperation between Member 
States and the Commission in this field; 
y I 
HAS ADOPTED THIS DECISION: 
Article 1 
This Decision establishes the Community action programme 
for the vocational training of indirect taxation 
officials of national administrations (Matthaeus-Tax). 
Article 2 
For the purposes of this Decision: 
(a) Mindirect taxation" shall mean only those indirect 
taxes which are the subject of Community 
legislation; 
(b) "exchange official" shall mean an indirect taxation 
official of a Member State required to visit another 
Member State within the context of this Decision; 
(c) "host service" shall mean the indirect taxation 
service in which the exchange official is required 
to perform his duties; 
(d) "donor service" shall mean the indirect taxation 
service in which the exchange official normally 
performs his duties. 
Article 3 
The objectives of the Matthaeus-Tax programme shall be: 
(a) to prepare indirect taxation officials of Member 
States for the implications arising out of the 
creation of the Internal Market and the development 
of administrative cooperation, and thus ensure a 
better application of Community law; 
(b) to make national officials aware of the Community 
dimension of their work and to build mutual 
confidence between the indirect taxation 
administrations of Member States; 
(c) to provide supplementary, adapted vocational 
training to indirect taxation officials; 
(d) to utilize to the maximum advantage the knowledge of 
the indirect taxation services in the Community 
through greater mobility of staff and thus improve 
the management and the effectiveness of the Internal 
Market; 
I 
(e) to stimulate intensive and continuous cooperation at 
all levels of the relevant administrations with a 
view to them working together within the context of 
the Internal Market. 
Article 4 
The Matthaeus-Tax programme shall consist of the 
following training measures: 
(a) exchanges of indirect taxation officials between 
national administrations, in accordance with Article 
5; 
(b) training seminars for officials, particularly 
trainers in training schools, officials responsible 
for administrative cooperation as well as officials 
responsible for indirect taxation controls and the 
fight against fraud and tax evasion; 
(c) the coordinated implementation of vocational 
training programmes in the training schools of 
Member States; 
(d) the organization in Member States of language 
training courses for officials likely to participate 
in exchanges, in accordance with Article 6. 
Article 5 
1. Member States shall take the necessary steps to 
enable exchange officials to be actively involved in 
the work of the host service. 
2. During the exchange, the civil liability of the 
exchange official in the performance of his duties 
shall be assimilated to that of the national 
officials in the host service. 
3. Exchange officials shall be bound by the same rules 
of professional secrecy as national officials. 
Article 6 
Member States shall provide the necessary language 
training for those of their officials who are likely to 
participate in the programme. 
to 
Article 7 
1. The expenses arising from the measures taken in 
Article 4 shall be shared between the Community and 
the Member States as provided for in paragraphs 2 
and 3. 
2. The Community shall pay the travel and subsistence 
expenses for exchanges of officials between national 
administrations as provided for in Article 4(a). 
The Community shall also pay the travel and 
subsistence expenses of officials participating, in 
another Member State, in the seminars referred to in 
Article 4 (b), as well as the costs relating to the 
organisation of these seminars. 
3. Member States shall pay the expenses relating to the 
language training of their staff as provided for in 
Article 6. 
Article 8 
The annual budget appropriations for the measures 
provided for in the programme shall be adopted in the 
context of the budgetary procedure and in compliance with 
the relevant financial perspective. 
Article 9 
The arrangements necessary for the application of this 
Decision are decided by the Commission in accordance with 
the procedure set out in Article 10. 
Article 10 
1. The Commission shall be assisted by a committee of 
an advisory nature composed of the representatives 
of the Member States and chaired by the 
representative of the Commission (1). 
2. The representative of the Commission shall submit to 
the committee a draft of the measures to be taken. 
The committee shall deliver its opinion on the draft 
within a time limit which the chairman may lay down 
according to the urgency of the matter, if necessary 
by taking a vote. 
The opinion shall be recorded in the minutes; in 
addition, each Member State shall have the right to 
ask to have its position recorded in the minutes. 
(1) Committee instituted under Council Decision no 
91/341/CEE of 20 June 1991 (JO L 187/41 of 13.7.91) 
t I 
The Commission shall take the utmost account of the 
opinion delivered by the committee. It shall inform 
the committee of the manner in which its opinion has 
been taken into account. 
Article 11 
1. The Matthaeus-Tax programme will last for 4 years, 
starting from 1 July 1993. 
2. The Commission shall submit an annual report on the 
implementation of the Matthaeus-Tax programme to the 
European Parliament and to the Council. 
Article 12 
This Decision is applicable from 1 July 1993. 
Article 13 
This Decision is addressed to Member States. 
Done at 
For the Council 
The President 
I 
FINANCIAL PAPER 1z 
1. TITLE OF ACTION : 
Programme of Community action for the vocational training 
of officials responsible for indirect taxation 
(Matthaeus-Tax). 
2. BUDGET LINES CONCERNED : 
B5.3051 (title) 
3. LEGAL BASIS : 
Article 100A of the Treaty. 
4. DESCRIPTION OF THE ACTION 
4.1 Specific objectives 
a) to prepare the officials of the administrations in 
Member States responsible for indirect taxation to 
the implications proceeding from the establishment 
of the Single Market and also to ensure a better 
application of the new Community rules applicable on 
1 January 1993; 
b) to allow national officials a better understanding 
of the administrative procedures of other Member 
States; 
c) to increase the understanding of national officials 
of the European dimension of their work; 
d) to allow national officials to learn a method of 
collaboration which, in any case, will intensify in 
the Single Market. 
For 1993, it is planned to exchange 100 officials, to 
organise 6 training seminars and to prepare a first 
common training programme. 
These actions, as well as the budgetary amounts which are 
planned for them in this financial paper, concern the 
year 1993 in its totality. During the first half year, 
these actions will be conducted under the heading of the 
pilot action initiated by the Commission in 1991. 
4.2 Duration 
Multiannual action (1.7.93 - 30.6.97). 
I 
4.3 Target group for the action M> 
Officials responsible for indirect taxation in the 
national administrations of the Member States. 
5. CLASSIFICATION OF THE EXPENDITURE OR RECEIPTS 
5.1 DNO 
5.2 CD 
5.3 Types of receipts anticipated 
No direct receipts. However, a better mutual knowledge 
of the working methods and of the procedures applied in 
the indirect taxation administrations of Member States 
will facilitate the administrative cooperation essential 
to the internal market. It will lead to a better 
application of fiscal law and an improvement in the 
collection of own resources (VAT contribution, etc). 
6. TYPE OF EXPENDITURE/RECEIPT 
6.1 Not 100% grant. 
6.2 Grant for co-financing with other public sector 
and/or private sources. 
In parallel with the Community expenditure of 0.600 
Mecus, Member States organise linguistic training of 
around 0.300 Mecus for the benefit of their officials; 
this being approximately 30% of the global expense. 
6.3 No allowance of interest. 
6.4 100% payment of the expenses of the exchange and 
training of officials of Member States. 
6.5 No reimbursement planned. 
6.6 No receipts. 
7. FINANCIAL IMPACT 
7.1 Method of calculation of total cost of action. 
- 100 exchanges of 15 days, on average : 0.300 Mecus; 
- 6 training seminars : 0.230 Mecus 
- development of a first common training programme; 
setting up training modules : 0.050 Mecus 
publications : 0.020 Mecus 
Total 1993: 0.600 Mecus. 
1994 and thereafter: 0.600Mecus (1992 base). 
*n I 
8. ANTI-FRAUD ARRANGEMENTS PROVIDED FOR IN THE PROPOSITION 
FOR ACTION 
The verification of the allocations, or the receipt of 
the allowances and preliminary studies, the feasibility 
or the required evaluation is made by the Commission 
services before payment, taking account of the 
contractual obligations and the principles of economy and 
good financial management or global. Some anti-fraud 
arrangements (controls, receipt of reports, etc) are 
included in all the agreements or contracts between the 
Commission and the beneficiaries of the payments. 
9. COST EFFECTIVENESS ANALYSIS 
9.1 Objectives 
These actions are linked to the abolition of the interior 
frontiers on 1 January 1993. They are intended to 
prepare officials from national administrations for their 
new roles in the Single Market. 
The objective is therefore to ensure, by the common 
training activities provided to all the officials in the 
indirect taxation administrations of the Community, a 
proper application of the new Community indirect taxation 
regulations which come into force on 1 January 1993. 
The implementation of the Single Market assumes in fact: 
the indirect tax administrations apply the fiscal 
directives of the Council in the same way wherever 
the taxable operations take place in the Community; 
the implementation of an effective cooperation 
between indirect taxation administrations in order 
to be able to control the taxation of operations 
involving several Member States; 
that the removal of controls at the interior 
frontiers will not produce a significant addition to 
fraud or evasion in the area of indirect taxation, 
in accordance with the guarantee having been given 
to Member States, economic agents and the citizens 
of the Community. 
This will also fulfil the conditions necessary for the 
movement towards the "definitive VAT regime", planned by 
the Council for 1 January 1997. 
9.2 Justifications for the actions 
9.2.1 Cost: 
From 1993, the indirect taxation administrations of the 
Community will be called upon to manage an economic area 
without internal frontiers. This implies a high level of 
cooperation and collaboration between administrations. 
I 
To accomplish their missions, Member States' 
administrations will have to adapt the training 
programmes and training methods for their staff. The 
objective may be attained only at the Community level, 
producing the legal, organisational and logistic 
framework ensuring that account is taken of the 
transnational aspect of the procedures to be implemented 
and allowing the exchange of ideas and a knowledge of 
national practices?. 
An initiative by the Commission in this area is 
essential, as well as being anticipated in the Commission 
Decision of 4 March 1991. 
9.2.2 Effects derived (impact beyond the specific 
objective(s)) 
All the activities will allow a better application of the 
indirect taxation rules, a more effective fight against 
fraud and, in addition, a better collection of own 
resources. 
The better mutual understanding between the indirect 
taxation administrations which will result will favour a 
climate of mutual confidence, necessary for the 
development of administrative cooperation, and therefore 
to the success of the fundamental objective of the Single 
Market, and will also facilitate the preparation for the 
definitive VAT regime from 1997. 
9.2.3 Multiplying effects (capacity to activate other 
sources of finance) 
Other than Community finance, the implementation of the 
programme involves a financial effort on the part of 
Member States, which translates itself into the 
following: 
the linguistic training of officials, 
- part of the financing of seminars, when they are 
organised in a Member State, 
some expenses incurred, by the host administration, 
to make the best use of the course (eg: travel 
costs, when the participants are required to travel 
within the host country), 
the cost represented by the non availability of an 
official during his stay in another Member State. 
9.3 Follow up and evaluation of the action. 
9.3.1 Performance indicators selected I 
Speed and reliability of the exchanges of 
information and of the control operations in the 
area of indirect taxation (especially those foreseen 
in the administrative cooperation rule: CEE n 218/92 
of 27 January 1992). 
- Dissemination of the experience acquired by 
officials during the exchanges (procedures 
established by national administrations to ensure 
the follow-up of exchanges). 
Actions begun, both at the Community level as well 
as by Member States, to improve procedures or 
regulations, especially those related to the 
subjects studied in the seminars. 
Satisfaction expressed by the participants and the 
administrations within the arrangements referred to 
below (see 9.3.2). 
9.3.2 Arrangements and interval of evaluation 
planned. 
Evaluation report by each participant in the 
exchanges. 
Continuous follow-up and evaluation by the Committee 
and of the seminars. 
- Annual report to the Council and the European 
Parliament. 
9.4 Consistency with the financial programme 
9.4.1 Is the planned action in the financial 
programme of the DG for the years concerned? 
Yes. In accordance with the Commission Decision of 4 
March 1991, the Matthaeus-Tax pilot action is transformed 
into a training programme of Community action of the 
Council. The draft plan will be accompanied by a 
financial paper. 
9.4.2 Indicate which objective most generally defined 
in the financial programme of the DG 
corresponds to the objective of the action 
proposed. 
Training policy of the officials of indirect taxation and 
customs administrations of Member States in the context 
of the achievement of the Internal Market. 
-n I 
9.4.3 Principal factors of uncertainty which could 
affect the specific results of the activity. 
delay or failure of the national administrations in 
carrying out the tasks incumbent on them in the 
implementation of the programme; 
10. ADMINISTRATIVE EXPENSES (PART OF THE BUDGET) 
10.1 Does the proposed action imply an addition to 
the number of staff of the Commission? 
1 grade A official 
1 grade B official 
1 grade C official 
Awaiting the definative results of the 1993 budgetary 
procedure. 
10.2 Expenses of the running costs and of the staff 
generated by the proposal. 
personnel (titles Al and A2) : 3x90000 Ecus = 270000 
Ecus ; 
costs of missions, travel expenses and other 
incidental expenses (A130): 20000 Ecus; 
1 detached national expert; line A1520: 44000 Ecus; 
Matthaeus-Tax Consultative Committee (created by the 
Council Decision); item A2500: 
6 meetings per year (2 experts per Member 
State): 75000 Ecus. 
Total for A for 1993: 409000 Ecus. 
1994 exercise and thereafter: 409000 Ecus (1992 base). 
' o ISSN 0254-1475 
COM(92) 550 final 
DOCUMENTS 
EN 16 
Catalogue number : CB-CO-92-572-EN-C 
ISBN 92-77-50681-4 
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