WRITTEN QUESTION E-3918/98

by Graham Mather (PPE) to the Commission

(4 January 1999)

Subject: Ecofin Council meeting of 1 December 1998

At this meeting the original intention was that Ministers would discuss the work of the VAT Committee and the Committee on Excise Duties. They were unable to do so for lack of time. They did, however, discuss the work of the Code of Conduct Group on business taxation.

Can the Commission please provide details of all formal and informal groups and committees currently active in the field of taxation and taxation policy at EU level and indicate the remit of these groups and their composition?

Answer given by Mr Monti on behalf of the Commission

(24 February 1999)

The following committees and working groups are currently operating in the taxation field under the auspices of the Commission:

- the Value Added Tax Committee, which is composed of representatives of the administrations concerned and is chaired by a Commission official, gives its opinion, in an advisory capacity, on all questions of interpretation of the Sixth VAT Directive;

- the Excise Committee, which is composed of representatives of the administrations concerned and is chaired by a Commission official, has to decide on questions of application and interpretation of the Directives on excise duties (under the regulatory committee procedure);

- the Standing Committee on Administrative Cooperation (SCAC), which is composed of representatives of the administrations concerned and is chaired by a Commission official, is the forum for discussing administrative cooperation. It deals with questions concerning the application of Council Regulation (EEC) 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation(1) and Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation(2). It also acts as the management committee for the Fiscalis programme under Parliament and Council Decision No 888/98/EC of 30 March 1998 establishing a programme of Community action to ameliorate the indirect taxation systems of the internal market (Fiscalis programme)(3). SCAC has three specialised subcommittees: SCAF (Anti-Fraud Subcommittee), SCAT (Training Subcommittee) and SCIT (Information Technology Subcommittee);

- the Taxation Policy Group, which is composed of the Finance Ministers' personal representatives and is chaired by the Member of the Commission with special responsibility for taxation, was set up to provide a forum for the informal discussion of current taxation policy issues in the context of the Community objectives of reducing distortions of competition in the single market, preventing significant erosion of Member States' tax revenues and promoting job creation. A subgroup composed of representatives of the tax administrations has been instructed to look into the tax arrangements applicable to supplementary pension schemes and life assurance policies;

- meetings of the heads of customs and tax administrations and meetings of the deputy heads of indirect taxation departments, during which all major issues within their areas of responsibility are discussed;

- Working Party No 1, composed of representatives of the administrations concerned and chaired by a Commission official, is an advisory body which assists the Commission in preparing legislative measures in the VAT field.

In addition to the committees and working parties operating under the auspices of the Commission, there are specialised working groups meeting within the Council:

- the Code of Conduct Group for Business Taxation, composed of high-level national representatives, is responsible for monitoring implementation of the agreement reached in December 1997 between the Member States on the introduction of a code of conduct to eliminate harmful competition in the field of business taxation;

- the Working Party on Financial Questions, composed of representatives of the Member States' tax administrations and of the Commission, is the Council body responsible for discussing all Commission proposals in the taxation field.

(1) OJ L 24, 1.2.1992.

(2) OJ L 336, 27.12.1977.

(3) OJ L 126, 28.4.1998.