P5_TA(2004)0026
Mutual assistance in direct and indirect taxation ***I
European Parliament legislative resoluion on the proposal for a European Parliament and Council
directive amending Directive 77/799/EEC concerning mutual assistance by the competent auth-orities of the Member States in the field of direct and indirect taxation (COM(2003) 446 —
C5-0370/2003 — 2003/0170(COD))
(Codecision procedure: first reading)
The European Parliament ,
— having regard to the Commission proposal to the European Parliament and the Council (COM(2003)
446) (
1),
— having regard to Articles 251(2) and 95 of the EC Treaty, pursuant to which the Commission sub-
mitted the proposal to Parliament (C5-0370/2003),
— having regard to Rule 67 of its Rules of Procedure,— having regard to the report of the Committee on Economic and Monetary Affairs and the opinion of
the Committee on Legal Affairs and the Internal Market (A5-0466/2003),
1. Approves the Commission proposal;
2. Calls on the Commission to refer the matter to Parliament again if it intends to amend its proposal
substantially or replace it with another text;
3. Instructs its President to forward its position to the Council and Commission.
(1) Not yet published in OJ.
P5_TA(2004)0027
Job creation by the service sector
European Parliament resolution on the development of the services sector for job creation
(2003/2132(INI))
The European Parliament ,
— having regard to the Presidency Conclusions of the Lisbon European Council of 23 and 24 March
2000,
— having regard to the Presidency Conclusions of the Santa Maria da Feira European Council of 19 and
20 June 2000,
— having regard to the Presidency Conclusions of the Nice European Council of 7 and 10 December
2000,
— having regard to the Presidency Conclusions of the Stockholm European Council of 23 and 24 March
2001,16.4.2004 EN C 92 E/383 Official Journal of the European Union
Thursday 15 January 2004
— having regard to the Presidency Conclusions of the Brussels European Council of 20 and 21 March
2003,
— having regard to the Presidency Conclusions of the Thessaloniki European Council of 19 and 20 June
2003,
— having regard to the Commission Communication entitled ‘An Internal Market Strategy for Services'
(COM(2000) 888),
— having regard to the Commission Communication entitled ‘Consumer policy strategy 2002—2006'
(COM(2002) 208) (1),
— having regard to the Commission Communication entitled ‘the State of the Internal Market for Ser-
vices' (COM(2002) 441),
— having regard to the Commission Communication entitled “The future of the European Employment
Strategy (EES), ‘A strategy for full employment and better jobs for all'” (COM(2003) 6),
— having regard to the Commission report entitled ‘the implementation of the European Charter for
Small Enterprises' (COM(2003) 21),
— having regard to the Commission Green Paper — Entrepreneurship in Europe (COM(2003) 27),— having regard to the Commission Green Paper on services of general interest (COM(2003) 270),— having regard to the Commission report ‘XXXII
ndReport on Competition Policy 2002' (SEC(2003)
467),
— having regard to the Commission Communication entitled ‘Innovation in a knowledge-driven econ-
omy' (COM(2000) 567),
— having regard to the guidelines for Member States' employment policies for the years 2000 (2),
2001 (3), 2002 (4) and 2003 (5),
— having regard to the Member States' National Action Plans for 2000, 2001 and 2002,— having regard to the opinion of the Economic and Social Committee on the ‘Proposal for guidelines
for Member States' employment policies 2000' (COM(1999) 441),
— having regard to Rule 163 of its Rules of Procedure,— having regard to the report of the Committee on Employment and Social Affairs and the opinions of
the Committee on Legal Affairs and the Internal Market and the Committee on Women's Rights and
Equal Opportunities (A5-0479/2003),
A. whereas the Nice and Stockholm European Councils emphasised the fact that the field of services of
general economic interest ought not to remain undeveloped, but should respond to rapid changes inthe economic, knowledge and technological environment,
B. stressing the fact that the Brussels European Council (March 2003) recognised the importance of
innovation in developing new products, services and ways of doing business,
(1) OJ C 137 , 8.6.2002, p. 2.
(2) OJ L 72, 21.3.2000, p. 15.
(3) OJ L 22, 24.1.2001, p. 18.
(4) OJ L 60, 1.3.2002, p. 60.
(5) OJ L 197 , 5.8.2003, p. 13.C 92 E/384 EN 16.4.2004 Official Journal of the European Union
Thursday 15 January 2004
C. whereas the Thessaloniki European Council called for greater competitiveness and dynamism through
investment in human and physical capital and through improving the economy-wide application oftechnology and exploitation of research,
D. pointing out that in the guidelines for Member States' employment policies for the year 2000, it was
clearly stressed that the Member States ought to develop framework conditions to fully exploit theemployment potential of the services sector and industry-related services,
E. noting that according to the Green Paper on entrepreneurship in Europe, the support and promotion
of entrepreneurship plays a key role in the development and provision of services, particularly in theeducation, health and social insurance sectors,
F. pointing out that the Commission report on competition policy for 2002 stresses that the liberal
professions sector (the majority of which are connected with the provision of services) is characterisedby a certain level of regulation, either imposed by national governments or self-regulation by theprofessional bodies,
G. considering that job creation in the services sector presupposes the adjustment of the internal market
to the fundamental principles of supply and demand for services, harmonisation with competitionpolicy and further strengthening the internal market, and also requires new models of consumptionto be taken into account, with an ever-increasing role for services,
H. noting that the Green Paper on services of general interest states that those services which are linked
to the welfare state and social protection are a matter for national, regional and local responsibilities,
although the role of the Community in promoting cooperation and coordination in these areas is
recognised,
I. noting that the Commission made a commitment, in connection with the application of the European
Charter for Small Enterprises, to work in close cooperation with the Member States to help them
improve the business environment for small businesses through a multiannual programme for enter-
prise and entrepreneurship, and that this fact has a direct impact on the services sector,
J. whereas the services sector is currently twice the size of the manufacturing sector in terms of GDP —
three times, if social and public services are included — approaching 70 % of GNP, with 65 % of thetotal of active workers,
K. emphasising the fact that in the EU today there is considerable untapped potential for job creation in
eco-efficient, social and public services, the social economy and third sector service development,
L. emphasising the fact that the EU needs to find more intelligent solutions to labour organisation and
productivity in the service sector, with the goal, on the one hand, of improving the relationship
between technology and the organisation of labour, and, on the other hand, of improving skills,
qualifications, wage structures and the utilisation of human resources so that new technologiesbecome accessible for all employees,
M. noting that, in the new Member States, the service sector is exceptionally weak, with average employ-
ment figures which still fall short of the lowest in the EU Member States, given the fact that adapting16.4.2004 EN C 92 E/385 Official Journal of the European Union
Thursday 15 January 2004
this sector to the demands of globalisation requires exceptional care because of the special structural
problems in these countries,
N. noting the differentiation in development rates in the services sectors, with remarkable growth shown
by those based on the new technologies, communications and information, as well as by services suchas tourism, restaurants, health and beauty services etc., where a high degree of specialisation amongworkers can be found,
O. noting the wide pay differentials between and within these sectors,
P. stressing the fact that there is a geographical variation with regard to the development and provision
of services, with the regions lagging markedly behind, a fact which is causing problems for the EU's
regional and social convergence,
Q. whereas the Commission recognises that a decade after the scheduled completion of the single internal
market, there are still numerous and diverse barriers (chiefly of a legal nature) hindering the freemovement of workers and the provision of services across borders throughout the Member States,
R. taking into account the ever-increasing importance of professional mobility and fixed-term employ-
ment in the services sector and the fact that this sector represents a reservoir of a large work force forother sectors of the economy, to cover their temporary needs,
S. considering that the availability of high-quality services for all manufacturing sectors should be
stepped up, in view of the fact that currently these produce added value for the secondary (processing)
sector as well as the primary sector (agriculture) and represent the most important factor for improv-
ing the quality of life,
T. stressing the fact that in consumer sector services we generally see small, labour-intensive enterprises
with, traditionally, a greater representation of women in the labour force,
U. whereas 80 % of female employment is concentrated in the service sector, which is marked by hori-
zontal segregation, inter alia, 90.4 % of domestic service workers, 71.8 % of health sector workers and
65.4 % of education workers, are female workers; the areas of technologically-based occupations are
also marked by gender segregation,
V. noting that the public services in general and especially those which provide care (for children, the
elderly, individuals with special needs), which are currently under pressure from curbs on public
expenditure, need to be restrengthened and renewed by means of new activities and types of service,also in the third sector, particularly within the context of the social economy,
W. pointing out that the growth of the service sector in the past decades has not compensated for the job
losses in the industrial sector, as the service sector too has experienced a process of rationalisation;points out that the maintenance of a low-wage service sector implies low quality, low skills and lowproductivity, which undermine the capacity of the economy to generate innovation, sustainable wealthand social cohesion,C 92 E/386 EN 16.4.2004 Official Journal of the European Union
Thursday 15 January 2004
1. Calls on the Commission to publish a White Paper on the completion of an effective European
services sector as rapidly as possible, in order to put forward in a more specific manner policies, presentedindividually for each service sector, designed to produce the appropriate conditions for job creation in allareas of the services sector (private business services, services of general interest, public services, socialeconomy), especially for sectors of activity which meet the challenges of the future; considers that the
Commission should take into account the challenge which the services sector will face in the new Member
States within the context of promoting sustainable development and social welfare;
2. Calls on the Commission, together with the Member States, within the framework of the existing
coordination method for employment, to promote in addition an open method of coordination fornational policies on employment in the services sector, with the specific objective of exchanginginformation and best practice to determine the most advisable methods to ensure that the labour reservesand the economic potential at the disposal of the services sector can be put to full use throughout theenlarged Union, including the regions lagging behind;
3. Notes that the principle of mutual recognition and freedom of establishment will be absolutely indis-
pensable to a dynamic European service market and calls upon the Member States to accept this principlein their own economic reform programmes;
4. Calls on the governments of the Member States, in cooperation with the social partners, to develop
an effective and clear political framework for services and to ensure that suitable policies are implemented(legislation, information services, conditions for entering the labour market, etc.);
5. Calls on the Competitiveness Council to give the creation of an internal market for services a much
higher priority, and to ensure that proposals such as the sales promotion regulation and the unfair com-
mercial practices directive are given a high priority;
6. Recalls that within the framework of the European Employment Strategy, the National and Local
Action Plans should be co-ordinated in order to exploit the high potential for job creation at local level,where innovative work practices and professions can be promoted, improving the quality of jobs, bearing
in mind that local labour markets are more accessible to marginal groups of the labour force, inter alia,
women;
7. Stresses that in order to develop the service sector, public authorities at both national and local level
should assess the gender impact of their public policies by creating national and local partnerships with
economic and social actors, including women's organisations;
8. Calls on the Commission to propose, and on the Member States to implement, as rapidly as possible,
a directive on services as part of the internal market with the aim of tackling the serious barriers placed in
the way of the movement of workers and the provision of services in the EU, which constitute a major
impediment to the growth of small and medium-sized enterprises and deprive them of the ability toincrease employment in the services sector;
9. Calls on the Commission to formulate policies and programmes to encourage the Member States to
adopt and implement policies in the sector of education, qualifications, specialisation and professionalguidance, training, identifying and addressing skills shortages, taking into account the links between theservices sectors, particularly the social economy sector and the other sectors of the economy, in order toprepare a suitable specialised work force in the services sector, which is continually developing in anenvironment of rapid technological, social and economic change;16.4.2004 EN C 92 E/387 Official Journal of the European Union
Thursday 15 January 2004
10. Notes that a highly competitive communications sector is one of the very foundation stones of a
pan-European service sector; calls upon Member States to implement the European Union electronic com-munications regulations without delay; registers its considerable concern that so many Member States havealready fallen behind the transposition deadline for this crucial legislative package;
11. Considers that initiatives ought to be taken, especially with regard to the adjustment of funding
from the structural funds, to facilitate research into the generation of new service products, the promotion
of human resources training programmes in services, the reduction of the costs of disseminating and
receiving information for the new services that are created, and the acceleration of the rate at which
innovation is disseminated in the services sector, with the aim of increasing the proportion of new prod-ucts on the market;
12. Calls for the Structural Funds and particularly the European Social Fund to be used to support the
development of the services sector and believes also that following the Lisbon and Feira Summits theEuropean Investment Bank, which has given a commitment to focus on projects that support innovationin the European Union and has approved the following operational principles, human capital formation,research and development, information and communications technology networks and diffusion of inno-vation, should support the services sector and its employment creation potential;
13. Accepts the fact that employment in the services sector is very often complex (e.g. tourism is
primarily developing in a sector which operates with staff of two types: permanent and seasonal, butalso with restricted opportunities for investment in human resources), calls on the Member States to takepositive measures with the aim of upgrading these professions in the services sector in order to offerquality jobs with reasonable pay and working conditions;
14. Calls on the Member States to limit the bureaucratic and time-consuming nature of the procedures
for starting and operating both domestic enterprises and those from other Member States (procedures forissuing licences, registration, taxation etc.), as the result of this is to discourage the growth of SMEs and thecreation of new enterprises providing services;
15. Believes that policy on self-employment and the development of an entrepreneurial culture should
be linked with the generation of new service products, since development in the services sector requiresthe ability to take the initiative and a risk-taking approach;
16. Thinks that the policy of extending supply and demand in the services sector in the single internal
market ought to be linked to the guaranteeing of a high level of consumer protection, mainly throughinitiatives contributing to consumer security at the European level and by directing attention to the cre-ation of systems to resolve disputes in an efficient, rapid and relatively low-cost way;
17. Stresses that quality jobs should be created, especially in new and competitive service sectors, in
order to increase the share of the active female population and to reduce discrimination in the labour
market, particularly concerning the gender pay gap and access to employment and promotion;
18. Stressing the major lack of innovation in the services sector, calls on the Commission to draw up
programmes to encourage the Member States to adopt active policies for applying research, developmentand innovation to the services sector, given the fact that research and development are as a rule theindustrial sector's ‘prerogative';C 92 E/388 EN 16.4.2004 Official Journal of the European Union
Thursday 15 January 2004
19. Calls on the Member States to promote innovation in services sector areas where as a rule the state
is the primary instigator of organisation and development, such as the fields of public education, health,transport etc.;
20. Calls for undeclared (‘black') work to be converted to regular work within the service sector in order
to improve the general business climate and taxpaying morality, and to create competition under equalconditions; considers that the EU must step up its cooperation in combating black work;
21. Draws the attention of the Member States to the fact that demographic developments in a majority
of Member States are such that the work in the area of care for the elderly should be accorded higherstatus, not least among young people;
22. Calls on the Member States and the Commission to improve the quality and availability of the
statistical data needed for comparative evaluation in jointly agreed-on sectors of vital importance for policy
in the realm of services; the adoption of common indicators at the European level will facilitate accurate
monitoring and the drafting of policies for employment, productivity as well as greater promotion of theservices sector;
23. Taking into account the contribution of new forms of employment to the services sector (part-time
and temporary employment, teleworking, home-working, etc.), calls on the Member States to enhance the
quality of these new forms of working, namely part-time work, by ensuring that all workers are guaranteed
the same, high level of protection and job security and by improving the working conditions for women;
24. Calling attention to the situation of women in the services sector, which is often characterised by
precarious employment, a low-pay structure, lack of education and training opportunities etc., and to theirparticipation both in traditional activities (education, medical and elderly care, health, tourism, the restaur-ant sector) as well as in the new and constantly developing sectors (beauty, entertainment), calls on theMember States to implement equality policies to protect and promote the rights of women workers (re-tirement, social insurance, training, professional development, equal pay, work-life balance, etc.), in par-ticular calls on the Member States to develop child and elderly care services, in order to actively supportthe reconciliation of family and professional life;
25. Considers that businesses need to take steps, as a matter of urgency, to ensure that women are
better represented in decision-making and managing both public and private undertakings; also considersthat it is important to improve conditions for self-employed workers to encourage more women to choosethis path;
26. Calls on the Member States to encourage the expansion and improvement in the quality of support
and household-related services and to take measures to encourage an equal sharing of the domestic workbetween women and men, which will also contribute to raising the female employment rate; takes the view
that, to that end, the Member States should recognise domestic work performed by third parties as a
proper occupation; in particular calls on the Member States to increase the supply of services providingcare for children and the elderly, in order to make it possible to reconcile family and professional life in
practice, and underlines public responsibility in terms of controlling and guaranteeing the quality and
affordability of such services;
27. Stresses the urgent importance for the Member States of increasing opportunities for disabled
people and legal immigrants to have access to the labour market in the service sector and especially forpossibilities for entrepreneurship and the spirit of new enterprise; considers that such improvements arenecessary in the light of future needs in the care sector, for example, in order to increase the participationand integration of these groups in the labour market and in the social community;16.4.2004 EN C 92 E/389 Official Journal of the European Union
Thursday 15 January 2004
28. Calls on the Member States to consider the valuable contribution which a developed and dynamic
cooperative service and business sector may make to service production;
29. Calls on the Commission to take steps to exchange and disseminate examples of good practice to
the Member States on development models and options for enterprises in the services sector, and in
collective sectoral agreements, in relation to the social rights of workers in services;
30. Considers that the service sector can make an important contribution to the goal of promoting
active ageing and calls on the Member States to take this into account in implementing this aspect of theEmployment Guidelines for 2003;
31. Calls on the Commission to carry out a systematic inventory, for those services which fall within
the category of network services of general interest, of the effects which their liberalisation has had to datewith regard to employment growth and the extent to which the needs of society as a whole are being met,so that the strategy for the future of services of general interest can be formulated consistently;
32. Taking into account the role and contribution of services to the local economy and regional con-
vergence, and in view of the role of the social economy in terms of inclusion and job creation, calls on the
Member States to promote policies to support specific service sectors, taking account of the advantages
(location, environment, infrastructure, culture) and the needs of local regions;
33. Instructs its President to forward this resolution to the Council and Commission and the parlia-
ments of the Member States.
P5_TA(2004)0028
Immigration, integration and employment
European Parliament resolution on the Communication from the Commission on immigration,
integration and employment (COM(2003) 336 — 2003/2147(INI))
The European Parliament ,
— having regard to the Commission Communication (COM(2003) 336),
— having regard to the conclusions of the European Council meetings at Tampere (15—16 October
1999) and Lisbon (23—24 March 2000),
— having regard to the Charter of Fundamental Rights of the European Union (1), the provisions of which
apply to all persons in the European Union irrespective of nationality, and particularly Articles 4, 5,
14, 15, 20, 21 and 23,
— having regard to Council Directive 2000/43/EC of 29 June 2000 on implementing the principle of
equal treatment between persons irrespective of racial or ethnic origin (2) and Council DirectiveC 92 E/390 EN 16.4.2004 Official Journal of the European Union
Thursday 15 January 2004
(1) OJ C 364, 18.12.2000, p.1.
(2) OJ L 180, 19.7 .2000, p. 22.