COMMISSION OF THE EUROPEAN COMMUNITIES 
C0M(93) 537 final - SYN 446 
Brussels, 28 October 1993 
Re-examined proposal for a 
COUNCIL PECI?)QN 
on a programme of Community action 
for vocational training for indirect taxation official 
(MATTHAEUS TAX) 
(presented by the Commission pursuant to Article 149.2(d) 
of the EEC treaty) 
EXPLANATORY MEMORANDUM 
1. On 14 December 1992, the Commission adopted the proposal for a Council 
Decision on the adoption of a programme of Community action on the 
subject of the vocational training of indirect taxation officials 
(MATTHAEUS TAX).1 
Parliament delivered its opinion at the first reading, on 26 May 1993, 
and proposed five amendments. 
The Council adopted its common position on 24 June, and accepted two of 
Parliament's amendments. The three others were not accepted. 
2. In the communication it forwarded to Parliament pursuant to 
Article 149(2)(b) of the EEC Treaty, the Commission expressed 
satisfaction with the common position and explained why it was unwilling 
to accept three of Parliament's amendments. 
3. On 27 October, at the second reading, Parliament adopted an opinion on 
the Council's common position which contained two amendments. 
One amendment proposes that a twentieth recital be added to include 
an obligation (in the interests of employer-employee dialogue) to 
consult the professional bodies which represent the exchange 
officials when measures implementing the Decision are being drawn 
up. 
This amendment takes over in a different form two of the amendments 
put forward by Parliament at the first reading. These had been 
turned down by the Commission in its communication on the common 
position forwarded to Parliament pursuant to Article 149(2)(b) of 
the Treaty. 
The other amendment proposes that the twelfth recital in its current 
form be expanded by adding a phrase to make it read "Whereas the 
number of officials undergoing an exchange should, as far as 
possible, amount to some 100 each year and be increased to the 
extent that budget resources and training and operational capacity 
a Mow:" 
Parliament's amendment follows the lines of the twelfth recital of 
the initial Commission proposal. The recital had been left out of 
the common pos i t ion. 
The Commission nevertheless believed that its initial twelfth 
recital should not have been deleted, and expressed the view in its 
communication on the common position forwarded to Parliament 
pursuant to Article 149(2)(b) of the Treaty that it preferred the 
wording of its initial proposal. 
1 COM (92) 550 final SYN 446 
4. The Commission has re-examined the two amendments proposed by Parliament 
in its decision of 27 October, and has decided to revise its proposal to 
take in one of those amendments. 
Amendment to the 12th recital of the Decision 
The twelfth recital of the text in the common proposal would read as 
fo11ows: 
"Whereas the number of officials undergoing an exchange should, as far as 
possible, amount to some one hundred each year and be increased within 
the limits of budget resources and on-the-Job training and operational 
capacity;" 
The underlined portion is the Parliament amendment incorporated by the 
Commission. 
With regard to the second amendment proposed by Parliament: 
Amendment introducing a 20th recital 
The amendment provides for the obligation, in the interests of employer-
employee dialogue, to consult the professional bodies representing the 
officials who have taken part in exchanges, when measures relating to the 
implementation of this Decision are drawn up. It would read as follows: 
"Within the framework of employer-employee dialogue, the Commission 
should consult the organizations representing the exchange officials on 
the matter of proposed implementation procedures." 
When preparing implementing measures, the Commission is assisted by a 
committee whose composition is determined by the Council Decision of 13 July 
1987 laying down the procedure for the exercise of implementing powers 
conferred on the Commission. The Decision stipulates that only 
representatives of the Member States and the Commission may sit on the 
committee. 
For that reason, the Commission cannot accept this amendment. 
REVISED COMMISSION PROPOSAL 
resulting from the common position of the Council 
on a programme of Community action 
for vocational training for indirect taxation officials 
(MATTHAEUS TAX) 
Twelfth recital of the Decision 
The following phrase will be added to the twelfth recital: 
"and be increased within the limits of budget resources and on-the-lob 
training and operational capacity:" 
'•. I J 
COM (93) 537 final 
DOCUMENTS 
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ISBN 92-77-60566-9 
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