A4-0344/97

Proposal for a European Parliament and Council Decision establishing a programme of Community action to reinforce the functioning of the indirect taxation systems of the internal market (Fiscalis programme) (COM(97)0175 - C4-0222/97 - 97/0128(COD)

The proposal was approved with the following amendments:

(Amendment 1)

Recital 7

>Original text>

(7) Whereas the experience of the operation of the VAT Information Exchange System (VIES) established by Council Regulation (EEC) No 218/92(1) has shown the value of information technology in protecting revenue whilst minimizing administrative burdens; whereas it has proved itself to be an essential tool of cooperation that has also stimulated wider cooperation among Member States;

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(1) OJ L 24, 1.2.1992, p. 1.

>Text following EP vote>

(7) Whereas the experience of the operation of information exchange systems in the European Community has shown the value of information technology in protecting revenue whilst minimizing administrative burdens; whereas they have proved themselves to be an essential tool of cooperation that has also stimulated wider cooperation among Member States;

(Amendment 2)

Recital 9a (new)

>Text following EP vote>

(9a) Whereas seminars form an ideal forum for the exchange of ideas between indirect taxation officials and, where appropriate, other experts in the field, such as academics, taxable persons (both large companies and SMEs) or their representatives and advisers; whereas in such seminars suggestions may emerge which could improve the legal instruments in force, encourage the convergent evolution of national indirect taxation systems and facilitate cooperation between the administrations concerned;

(Amendment 3)

Recital 10

>Original text>

(10) Whereas the experience gained from the Matthaeus-Tax programme has indicated that the coordinated development and implementation of a common training programme established by Commission Decision 95/279/EC(1) can achieve the objectives of this programme, in particular in achieving a higher common standard of understanding of Community law; whereas such programmes should be developed further; whereas the Member States should therefore ensure that all of their officials receive the intial and regular continuous training envisaged by the common training programmes;

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(1) OJ L 172, 22.7.1995, p. 24.

>Text following EP vote>

(10) Whereas administrative cooperation depends on the professional skills and knowledge, including in languages, of indirect taxation officials; whereas a cooperation network of the national organizations, academies or schools, and officials responsible for training should be established to identify the common skills and knowledge that these officials should possess and develop the necessary common training programmes to enable them to gain the necessary common skills and knowledge; whereas, in the final report to be submitted, the Commission may consider the need for a Community academy for indirect taxation officials;

(Amendment 4)

Recital 11

>Original text>

(11) Whereas a sufficient standard of linguistic competence on the part of indirect taxation officials has proved to be essential to facilitate cooperation; whereas the Member States should therefore provide the necessary language training for their officials;

>Text following EP vote>

(11) Whereas the experience gained from the Customs 2000 programme(1) has shown that actions to promote administrative cooperation between national customs administrations can also strengthen the effectiveness of the instruments for combating fraud;

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(1) OJ L 33, 4.2.1997, p. 24.

(Amendment 5)

Article 2(d)

>Original text>

(d) 'exchange' shall mean a work- based visit in the Community interest of an official from one administration to another, organized under the programme;

>Text following EP vote>

(d) 'exchange' shall mean a work- based visit in the Community interest of an official to the administration or a training institution of another Member State, organized under the programme;

(Amendment 6)

Article 2(e)

>Original text>

(e) 'bilateral and multilateral control exercises' shall mean joint collaboration of two or more administrations to integrate their controls of taxable persons having indirect tax obligations in each of the Member States concerned, within the Community legal framework for cooperation;

>Text following EP vote>

(e) 'multilateral controls' shall mean joint collaboration of at least three administrations to integrate or coordinate their controls of taxable persons having indirect tax obligations in the Member States concerned, within the Community legal framework for cooperation;

(Amendment 7)

Article 3(a)

>Original text>

(a) to achieve a high common standard of understanding of Community law and of its implementation in the Member States among officials;

>Text following EP vote>

(a) to achieve a high common standard of understanding of Community law, in particular in the field of indirect taxation, and of its implementation in the Member States among officials;

(Amendment 8)

Article 4(1)

>Original text>

1. The Commission and the Member States shall establish and ensure the functioning of necessary communication and information exchange systems, manuals and guides.

>Text following EP vote>

1. The Commission and the Member States shall establish and ensure the functioning of such new communication and information exchange systems, manuals and guides as they consider necessary; they shall also ensure the functioning of such existing systems, manuals and guides as they consider necessary.

(Oral amendment)

Article 4(2), second subparagraph (new)

>Text following EP vote>

If subcontractors are used, they shall be selected on the basis of invitations to tender organized in accordance with the relevant financial provisions.

(Amendment 9)

Article 5(1), first subparagraph

>Original text>

1. The Commission and the Member States shall organize exchanges. The exchanges shall vary in length, as appropriate, but shall not be longer than one year. Each exchange shall be targeted on a particular work activity and shall be sufficiently prepared beforehand, and evaluated afterwards, by the officials concerned.

>Text following EP vote>

1. The Commission and the Member States shall organize exchanges. The exchanges shall vary in length, as appropriate, but shall not be longer than six months. Each exchange shall be targeted on a particular work activity and shall be sufficiently prepared beforehand, and evaluated afterwards, by the officials and administrations concerned.

(Amendment 10)

Article 5(2)

>Original text>

2. Seminars shall be organized by the Commission and the Member States.

>Text following EP vote>

2. Seminars shall be organized by the Commission and the Member States to bring together officials from different Member States and from the Commission and, where appropriate, other experts in the field, such as academics, taxable persons or their representatives and advisers.

(Amendment 11)

Article 5(3)

>Original text>

3. The Commission and the Member States shall organize, on a pilot basis, bilateral and multilateral control exercises within the Community legal framework for cooperation.

>Text following EP vote>

3. The Commission and the Member States shall select specific and multilateral controls to be supported by the Community within the Community legal framework for cooperation. The participating Member States shall send reports and evaluations of the controls to the Commission and the other Member States.

(Amendment 12)

Article 6

>Original text>

1. The Commission and the Member States shall develop existing and new common training programmes to provide a common core of training for officials. Member States shall ensure that their officials receive initial training as set out in the common training programmes; that all these officials shall receive regular continuous training as set out in the common training programmes.

>Text following EP vote>

1. The Member States shall, in cooperation with the Commission, within the Committee referred to in Article 11, establish a cooperation network of the national organizations, academies or schools, and officials responsible for training in indirect taxation with the tasks of:

>Text following EP vote>

(a) identifying the common professional skills and knowledge, including in languages, that officials should possess;

(b) developing existing common training programmes and, if necessary, devising new programmes, to provide a common core of training for officials to enable them to attain the necessary common professional skills and knowledge;

(c) opening the training courses provided by each Member State for its own officials to officials from all other Member States, where appropriate;

(d) developing the necessary common tools for indirect taxation training, including language training tools;

(e) analysing the information provided annually by the Member States under paragraph 2 on the training provided to their officials.

>Original text>

2. Member States shall provide the necessary language training for their officials to ensure that they attain a sufficient standard of linguistic competence.

>Text following EP vote>

2. The Member States shall ensure that their officials shall receive the initial and regular continuous training necessary to acquire the common professional skills and knowledge, in accordance with the common training programmes. They shall inform the Commission annually of the content and amount of training they provide to their officials.

>Original text>

3. The Commission and the Member States shall develop the Community tools for indirect taxation training, including linguistic training tools.

>Text following EP vote>

Deleted

(Oral amendment)

Article 7

>Original text>

The programme shall be open to the participation of the associated countries of central and eastern Europe in accordance with the conditions laid down in Europe Agreements or their Additional Protocols relating to their participation in Community programmes and in so far as Community law on indirect taxation so permits. The programme shall also be open to the participation of Cyprus in accordance with the Common Resolution on the establishment of a structured dialogue between the EU and Cyprus and in so far as Community law on direct taxation so permits.

>Text following EP vote>

The programme shall be open to the participation of the associated countries of central and eastern Europe in accordance with the conditions laid down in Europe Agreements or their Additional Protocols relating to their participation in Community programmes and in so far as Community law on indirect taxation so permits. The programme shall also be open to the participation of Cyprus in accordance with the Common Resolution on the establishment of a structured dialogue between the EU and Cyprus and in so far as Community law on direct taxation so permits. The expenditure generated by this participation shall be additional to the financial framework of this programme.

(Amendment 13)

Article 8(2)(ca) (new)

>Text following EP vote>

(ca) the cost of any independent studies of the impact of this programme, if deemed necessary.

(Oral amendment)

Article 9

>Original text>

The financial framework for the implementation of the present programme for the period 1 January 1998 to 31 December 2002 is hereby set at ECU 45 million. The annual appropriations shall be authorized by the budgetary authority within the limits of the financial perspective.

>Text following EP vote>

The financial framework for the implementation of the present programme for the period 1 January 1998 to 31 December 2002 is hereby set at ECU 45 million. This amount shall be covered in part by the 1993-1999 financial perspective. The annual appropriations shall be authorized by the budgetary authority within the limits of the financial perspective.

(Amendment 14)

Article 10

>Original text>

The rules necessary for the implementation of this Decision shall be determined by the Commission in accordance with the procedure laid down in Article 11.

>Text following EP vote>

The measures necessary for the implementation of this programme shall be determined by the Commission in accordance with the procedure laid down in Article 11.

(Amendment 15)

Article 12(3)(b)

>Original text>

(b) by 30 June 2003 at the latest, a final report on the implementation of this programme.

>Text following EP vote>

(b) by 30 June 2003 at the latest, a final report on the implementation and the impact of this programme.

Legislative resolution embodying Parliament's opinion on the proposal for a European Parliament and Council Decision establishing a programme of Community action to reinforce the functioning of the indirect taxation systems of the internal market (Fiscalis programme) (COM(97)0175 - C4-0222/97 - 97/0128(COD)

(Codecision procedure: first reading)

The European Parliament,

- having regard to the Commission proposal to Parliament and the Council, COM(97)0175 - 97/0128(COD) ((OJ C 177, 11.6.1997, p. 8.)),

- having regard to Articles 189b(2) and 100a of the EC Treaty, pursuant to which the Commission submitted its proposal (C4-0222/97),

- having regard to Rule 58 of its Rules of Procedure,

- having regard to the report of the Committee on Economic and Monetary Affairs and Industrial Policy and the opinion of the Committee on Budgets (A4- 0344/97),

1. Approves the Commission proposal, subject to Parliament's amendments;

2. Calls on the Commission to alter its proposal accordingly, pursuant to Article 189a(2) of the EC Treaty;

3. Calls on the Council to incorporate Parliament's amendments in the common position that it adopts in accordance with Article 189b(2) of the EC Treaty;

4. Should the Council intend to depart from the text approved by Parliament, calls on the Council to notify Parliament and requests that the conciliation procedure be initiated;

5. Points out that the Commission is required to submit to Parliament any modification it may intend to make to its proposal as amended by Parliament;

6. Instructs its President to forward this opinion to the Council and Commission.