PROPOSAL FOR A COUNCIL REGULATION ( EEC ) CONCERNING ADMINISTRATIVE COOPERATION IN THE FIELD OF INDIRECT TAXATION
Date: 1990-06-19
Institutions: European Commission
Subjects: VAT, administrative cooperation, exchange of information, single market, standing committee (EU)

COMMISSION  OF  THE  EUROPEAN  COMMUNITIES 

C0MC90) 183 final - SYN 275 

Brussels,  19  June 1990 

Proposal  for a 

COUNCIL  REGULATION  (EEC) 

concerning  administrative  cooperation  in the field of 

indirect  taxation 

If: 

(presented  by the  Commission) 

1:;:-

- 2 -

EXPLANATORY  MEMORANDUM 

INTRODUCTION 

1.  The  creation  of  an  internal  market  and  the  elimination 
of  fiscal  frontiers,  as  provided  for  by  the  Treaty  will 
require  closer  administrative  co-operation  between  Member 
States'  fiscal  administrations. 
This  is  because  Member 
States  will  no  longer  be  able  to  control  intra-Community 
goods  for  fiscal  purposes  by  means  of  customs  procedures 
linked  directly  to  the  crossing  of  an  internal  frontier. 
Instead  they  will  need  to  base  their  controls  of  traders' 
accounts  principally  on  standard  procedures  supported  by 
transaction  verification  systems  as  they  do  currently  for 
the collection  of domestic VAT. This  implies that they must 
have  the  ability  to  cross  check  information  concerning 
purchases  or  sales  made  in  other  Member  States.  This  can 
only  be  achieved  through  enhanced  administrative  co 
operation. 

to 

need 

existing 

strengthen 

provisions 

The 
for 
administrative  co-operation  or  mutual  assistance  in  the 
field  of  indirect  taxes  was  explicitly  recognized  in  the 
Commission's  fiscal  approximation  package  of  1987. 
For 
instance,  in  document  COM(87)  323  of  5 August  1987  it  was 
proposed  "that  the  existing  system  of  mutual  assistance 
should  be  supplemented  by  a  much  more  developed  and 
comprehensive  system  of  co-operation"  (paragraph  9.1). More 
recently,  the  Member  States  themselves  have  publicly 
of 
recognized 
administrative  co-operation,  as  the  conclusions  of  the 
ECOFIN  Council  of  13  November  demonstrate:  "Control 
arrangements  must  effectively  prevent  the  risk  of  evasion 
and  will  be  based  primarily  on  the  use  by  national 
administrations  of  business  returns,  regular  exchanges  of 
information and the provision of supporting documents, drawn 
up  by  the  administration. 
Such  standing  co-operation  at 
administrative  level  must  not  give  rise  to  any  obstacle  on 
grounds of national legislation and will supplement existing 
mutual  assistance  procedures"  (Council  doc.  9543/89, para. 
3). 

strengthened 

systems 

need 

the 

for 

- 3 -

CURRENT SITUATION 

2. At present there is no provision in Community legislation 
for  mutual  assistance  in  the  administration  of  excise 
duties.  As far as VAT is concerned, the legal framework is 
provided  by  Council  Directive  79/1070  EEC  which  simply 
extends the direct tax provisions of Directive 77/799 EEC to 
VAT. 

3. In  addition  in  the  customs  and  agricultural  field, 
Community mutual assistance provisions exist in the form of 
Regulation  (EEC)  1468/81  as  modified  by  Regulation  (EEC) 
945/87.  There  are  also  additional  provisions  for mutual 
assistance between customs administrations under the Naples 
Convention  of  1967,  an  international  treaty  between  the 
Governments of the Member States which does not form part of 
Community legislation. 

4.  The existing  legal provisions for mutual assistance at 
Community  level  provide  a  good  starting  point  for  co 
operation, at least insofar as VAT is concerned.  However, 
these provisions have been little used so far because Member 
States have  considered  that  their  national  fiscal  control 
measures, based as they are on import/export documentation, 
could  operate  satisfactorily  in  isolation.  This  situation 
will  necessarily  change  for  the  reasons  indicated  in 
paragraph 1 above, and the Commission has concluded that the 
best way of carrying out the Council's mandate to strengthen 
administrative  co-operation  between  Member  States  in  the 
indirect tax  field  is by means of a new  legal instrument. 
This is the subject of the present proposal. 

BASI8 OF THE NEW INSTRUMENT 

5. The new  instrument builds on the existing provisions of 
Directive  79/1070  and  modifies  them  where  appropriate  in 
light  of  customs  experience  gained  in  the  operation  of 
Regulation 1468/81.  The coverage includes excise duties for 
the  first time.  Where relevant, the provisions of the as 
yet unratified  OECD/Council of Europe Convention on Mutual 
Administrative  Assistance  in  tax  matters  have  been  taken 
into account. 

- 4 -

6. The instrument is cast in the form of a regulation rather 
than a directive.  This is to ensure greater uniformity in 
the  application  of  the  new  provisions,  and  a  more  rapid 
implementation of its provisions. The proposed regulation is 
based on Article 100a of the Treaty, and therefore requires 
the cooperation of the European Parliament.  The opinion of 
the Economic and Social Committee should also be sought. 

UNDERLYING ASSUMPTIONS 

7.  It is important from the outset to recognize that after 
1992 administrative  co-operation will have a new dimension 
which must  be  adequately  reflected  in the  new  legislative 
instrument.  In fact, in the future system there will be two 
distinct but related categories of co-operation. 

8.  On the one hand  there will be a need  to continue and 
extend existing  procedures for dealing with  cases of fraud 
or serious irregularity.  These procedures will continue to 
operate largely on a bilateral basis but will now need to be 
firmly  placed  in  a  Community  framework  and  to  be  legally 
based  on  a  Community  instrument.  The  maintenance  of  the 
destination  principle  in the VAT  field  for a  transitional 
period  will  increase  the  opportunity  for  certain  types of 
frauds and it is likely that there will be a greater volume 
of fraud-related requests for co-operation. 

9.  On the other hand, there will be a requirement for a new 
type of administrative co-operation resulting from the need 
to  exchange  information  on  intra-Community  VAT  and  excise 
operations, as indicated  in paragraph 1.  As far as VAT is 
concerned the point of departure will be the normal control 
procedures using  risk assessment  techniques  and  assessment 
of traders' systems  that  are  currently  widely  employed  in 
domestic  control. 
These  procedures  will  need  to  be 
supplemented  insofar  as  intra-Community  trade  is concerned 
by  techniques  for  verifying,  on  a  sampling  basis,  the 
validity  of the regular declarations  submitted  by traders. 
Such  verification  procedures  will  form  an  essential 
component  of  the  control  mechanism  required  for  the 
definitive  origin-based  VAT  system  after  the  end  of  the 
transitional  period.  Under  the  transitional  system  these 
procedures will be equally  necessary, to ensure that goods 
for  which  zero-rating  is  claimed  are  duly  shipped  across 
frontiers  and  brought  under  fiscal  control  in  the  Member 
State  of  destination. 
The  temporary  retention  of  a 
destination-based  VAT  system also requires, in the case of 
triangular traffic, confirmation of the ultimate destination 

- 5 -

of  goods,  to  ensure  that  tax  accrues  to  the  appropriate 
Member State.  Similar co-operation will be required  in the 
excise field  to ensure the proper  functioning  of the inter 
linked  control  system  for  excise  goods  on  which  duty  has 
been suspended. 

10.  In order to provide  an acceptable  level of control  this 
second  type  of  administrative  co-operation  will  need  to  be 
organised  on  a more  regular  and  routine  basis  and  have  the 
capacity  to  handle  larger  volumes  of  requests  than  the 
existing mutual assistance arrangements.  In this connection 
the  Commission  will  carry  out  a  feasibility  study  for  an 
inter-active  computer  and  telematics  network  linking  the 
national and Community administrations concerned.  A balance 
must be  struck  in order  to take  account  of the  fundamental 
requirement  laid  down  by  ECOFIN  in  November  1989  that  the 
burden  borne  by  businesses  and  administrations  must  be 
lessened  by  comparison  with  the  present  situation. 
The 
overall  aim  is  to  enable  each  Member  State  to  have 
reasonable confidence that the tax brought to account by its 
traders on purchases in other Member States is correct, that 
goods  intended  for  export  are  not  diverted  to  the  home 
market,  and  that  invoices  or  registration  numbers  are  not 
false.  It  is  important  to  stress  that  this  would  not  in 
itself be a fraud  investigation exercise, although of course 
indications  of  fraud  might  emerge  as  a  result  of  the 
checking process. 

11.  The  operational  details  of these  systems  are  a  matter 
for  subsequent  consultation  and  co-ordination  under  the 
procedure provided  for in the present proposal  (Article 19). 
But  it  is  essential  at  the  outset  to  establish  a  legal 
framework  capable  of  providing  adequately  for  both 
categories  of  co-operation  mentioned  above.  Such  is  the 
purpose of the present proposal. 

ARTICLE 1 

12.  This article defines the scope of the Regulation.  The 
scope  is  deliberately  broad,  and  involves  co-operation  in 
all  aspects  of  compliance  with  the  law  on  indirect  tax 
matters and  in the process of correctly  assessing  the taxes 
in question. 

ARTICLE 2 

13.  Paragraph  1  defines  the  principal  terms  used  in  the 
Regulation. 

Paragraph  2  requires  each  Member  State  to  define  the 
authority  or  authorities  which  will  be  responsible  for 
administrative  co-operation  within  its  territory  and  to 
communicate a  list of these authorities to the other Member 
States  and  to  the  Commission.  The  authorities  so  defined 
will  in effect be the principal  operators of the  provisions 

- 6 -

of this Regulation.  Paragraph 2 also requires each Member 
State to nominate a central office with responsibility  for 
liaison with other Member States and with the Commission in 
matters  covered  by  the  present  proposal  [see also Article 
19(3)]. 

Administrative co-operation - general provisions 

TITLE I 

ARTICLE 3 

14.  Article 3 commits the competent authorities to extend 
the fullest possible co-operation to each other and to the 
Commission  in  ensuring  compliance  with  both  national  and 
Community  provisions  in  indirect  tax  matters.  The  term 
"compliance" is specifically extended to cover the need for 
co-operation  in control procedures. As with Article 1, the 
commitment is defined in broad terms and is not limited only 
to the exchange of information. 

Information  exchange  is,  however,  the  most  important 
component of administrative co-operation and this is covered 
by a particular reference in the second part of Article 3. 
A  distinction  is  drawn  between  the  Member  States' 
obligations  to  each  other  and  to  the  Commission:  broadly 
speaking  Member States will  communicate  between  themselves 
on  matters  relating  to  specific  tax  cases  but  will  also 
communicate with  the Commission  on  issues  likely  to be of 
interest at Community  level.  In order to ensure that such 
information  is  transmitted  effectively  and  securely,  the 
Commission  will  study  the  establishment  of  computer  and 
telematic  networks  linking  the  national  and  Community 
administrations concerned. 

ARTICLE 4 

15.  This Article contains a standard provision, also to be 
found  in  Regulation  1468/81  (mutual  assistance  in  the 
customs field), which relieves the competent authorities of 
their  obligation  to  co-operate  in  the  provision  of 
information  on  documents  once  a  particular  case  or 
investigation  has  been  referred  to  the  prosecuting 
authorities  for  action  before  a  criminal  court. 
Once 
criminal 
additional 
investigations  would  have  to  proceed  on  the  basis  of 
arrangements  relating  to  mutual  assistance  in  criminal 
matters  (see  also  Article  21).  However,  the  judicial 
authority  in  the  requested  Member  State  may  consent  on a 
case-by-case basis to the exchange of  information  gathered 
in connection with criminal investigations. 

proceedings 

begun 

have 

any 

- 7 -

TITLE II 

Assistance on request 

16. 
Administrative  co-operation  falls  into  three  broad 
categories  -  assistance  on  request  (where  the  initiative 
lies  with  the  applicant  authority),  automatic  assistance 
(where  both  applicant  and  requested  authorities  agree  in 
advance on certain types of information to be collected and 
exchanged automatically), and spontaneous assistance  (where 
one authority  takes the  initiative without being  requested 
to do so) .  Articles 5-10 deal with assistance on request, 
which is at present the most important of these categories. 

ARTICLE 5 

17. 
This  lays  a  general  obligation  on  all  competent 
authorities  to  communicate  information,  broadly  defined, 
when  requested  to  do  so.  Because  the  initiative  in this 
matter  lies  with  the  applicant  State,  which  may  operate 
certain indirect taxes which are not Community taxes, a more 
precise description  of the taxes to be covered  by the co 
operation procedures  is given at this point.  The taxes in 
question  are  VAT  and  the  major  excise  duties  which  are 
applied by  all Member States  and which are the subject of 
rules laid down at the Community level.  The possibility of 
adding  other  taxes  to  the  list  at  a  later  date  is  not 
excluded. 

In paragraph 2 there is a standard provision requiring the 
requested  authority  to  treat  requests  from  another  Member 
State on the same footing  it would treat its own enquiries 
or those conducted for another authority in its own country. 

ARTICLE 6 

18.  This  requires  the  requested  authority  to  carry  out 
control enquiries on behalf of another Member State.  This 
may  include validation  and verification  of intra-Community 
transactions on a sampling basis, to ensure that goods for 
which  exemption  or  suspension  of  tax  is  claimed  are  duly 
transferred  to  the  territory  of  another  Member  State  and 
brought under fiscal control in that Member State. 

ARTICLE 7 

19.  This is a new provision which gives the Member States 
the possibility  of organising coordinated tax examinations, 
each on its own territory.  Such a provision is particularly 
important in view of the increasing integration of European 
markets  and  the tendency  for a  large proportion  of intra-
Community trade to be conducted by a relatively small number 
of  linked  or  closely  related  groups  of  companies.  The 
systematic  control  of  such  companies  requires  a  global 

- 8 -

approach going  beyond  national  boundaries, and  this Article 
encourages the development of such an approach. 

ARTICLE 8 

20.  This  is a standard  provision covering  the  transmission 
of  official  documents  or  attestations  to  an  applicant 
authority  in respect of indirect tax matters. 

ARTICLE 9 

21.  This,  again,  is  a  standard  provision  relating  to  the 
There  could  be  difficulties  for 
service  of  documents. 
Member States  in serving documents  (for example  in the case 
of a tax claim  against a non-resident or a resident who has 
moved to another Member State) and this Article provides for 
administrative  co-operation  in  such  cases.  The  increased 
mobility  of  taxpayers  in  the  internal  market  will  render 
such  a  provision  more  important  in  the  future.  Although 
assistance in the servicing of documents may be requested at 
all  phases  of  indirect  tax  proceedings  prior  to  judicial 
proceedings,  assistance  will  in  practice  relate  mainly  to 
the  assessment  phase. 
The  aim  is  to  ensure  as  far  as 
possible  that  documents  such  as  notices  of  assessment  or 
reminders  actually  reach  the  taxable  person,  in  order  to 
avoid  enforcement  steps  being  taken,  or  penalties  imposed, 
against a person who is genuinely  ignorant of a tax claim or 
liability. 

ARTICLE 10 

22.  Once  again  this  is a  standard  provision  providing  for 
transmission  on  request of  information  relating  to  indirect 
tax operations which are suspected  of being  fraudulent.  It 
covers  in  particular  the  transmission  of  reports  or 
documents from the archives of the requested authority. 

TITLE III 

Automatic exchange of information. 

ARTICLE 11 

23. 
Article  11  deals  with  the  automatic  exchange  of 
information between the Member States.  Although not used at 
present  this  type  of  information  exchange  could  be  of  real 
value  in  the  future,  as  co-operation  between  fiscal 
administrations  develops  and  expands.  Accordingly,  the 
methods  of  co-operation  to  be  employed  under  this  Article 
are  left  to  be  defined  in  the  context  of  the  meetings  of 
representatives  of  Member  States  to  be  organised  under 
Article 19. 

- 9 

TITLE IV 

Spontaneous assistance 

ARTICLE 12 

24.  This Article  lays a general  obligation  on the Member 
States  to  provide  spontaneous  assistance  to  each  other. 
This type of assistance is supplied without either previous 
request  from  another  Member  State  or  prior  agreement  on 
items  to  be  transmitted  automatically. 
Spontaneous 
information  exchanges  are  likely  to  prove  particularly 
useful in fraud control because they generally concern data 
specifically  detected  and  selected  by  an  indirect  tax 
official of the sending Member State during a domestic audit 
or investigation. 

ARTICLE 13 

25. 
This  Article  sets  out  various  instances  where  the 
competent  authorities  of  the  Member  States  exchange 
information, without prior request, in the general field of 
tax  control  and  compliance.  As  with  Article  7,  these 
provisions  have  particular  relevance  to  the  control  of 
taxable activities by closely related trading groups. 

The  second  paragraph  permits  the  Member  States,  meeting 
under the procedures  laid  down  in Article  19, to  add  new 
categories to the list of cases where spontaneous exchange 
of information is appropriate. 

As the  efficiency  of  spontaneous  exchanges  depends  almost 
exclusively on the initiative of the supplying State, it is 
important  that  the  competent  authorities  of  the  latter 
should  take  the  necessary  administrative  steps  to  ensure 
that information  likely to be of interest to another State 
is  brought  to  its  own  attention.  A  requirement  to  this 
effect is laid down in the third paragraph of this Article. 

ARTICLE 14 

26.  This Article is a parallel provision to Article 13, in 
the fraud field.  Spontaneous transmission of information is 
to  take  place  immediately  and,  given  the  wide  scope  of 
potential  fraudulent activity, no attempt is made to limit 
the transmission to particular categories;  all information 
of use  in  connection  with  fraudulent  operations  is to be 
transmitted. 

- 10 -

TITLE V 

Conditions governing assistance 

ARTICLE 15 

27.  This Article establishes the general principle that the 
competent authorities of the Member States should take steps 
to ensure that their obligations to furnish information are 
carried out swiftly.  Provision is made for the laying down 
of  more  precise  time  limits  for  particular  categories  of 
information,  in  accordance  with  the  procedures  of  Article 
19.  Requested  information  sent  under  the  provisions  of 
Articles 5 to 10 is subject  in any case to a maximum time 
limit of three months unless the applicant authority itself 
proposes a longer period.  Three months is the time limit to 
which Member  States  felt  able to  commit  themselves  during 
earlier  discussions  on  administrative  co-operation.  The 
second paragraph requires a competent authority to keep its 
interlocutor  informed  if any obstacles arise which prevent 
it  from  furnishing  the  requested  information  on  time. 
Obstacles in this context clearly mean obstacles beyond the 
control of the authority in question. 

ARTICLE 16 

28.  In this Article, rules are laid down governing direct 
collaboration  between  the  officials  of Member  States.  In 
the first instance the Article envisages such contact taking 
place  between  duly  authorized  officials  of  the  applicant 
authority and the requested authority at the offices of the 
latter.  The official from the applicant authority is to be 
given full access to whatever documentation the staff of the 
requested authority have available to them. 

The  second  paragraph  takes  the  process  of  direct 
29. 
collaboration a stage  further by permitting  officials from 
the applicant  authority  to be present, by  agreement, at a 
specific tax examination in the requested Member State. 

The  justification  for this  further  stage  of  collaboration 
must  always  be  both  practical  and  specific. 
It  is 
understood that this extended form of assistance should not 
be asked for unless the competent authority of the applicant 
state  is convinced  that  the  examination  in another Member 
State  will  contribute  substantially  to  the  solution  of a 
domestic indirect tax problem.  This procedure is a logical 
extension of the provisions for coordinated tax examinations 
in Article 7. 

30.  Paragraphs 2 and 3 of this Article taken together make 
it clear that the decision as to whether representatives of 
the applicant authority  should be allowed  to be present or 
not is taken by the requested authority.  However, it should 
be noted that the fact that the requested authority has the 
decisive role in this respect does not in any way restrict 

- 11 -

the  obligation  on  that  authority  to  furnish  information 
requested  under  any  other  Article  of  this  proposed 
Regulation. 

31.  If the request is approved the requested authority is 
called upon in paragraph 3 to indicate the time and place of 
the examination and any other relevant particulars, such as 
the  official  responsible  for  the  examination  and  any 
specific  conditions  stipulated  for  its  conduct.  All 
decisions on how the examination  is to be carried out have 
to be taken by the official of the requested  authority  in 
charge  of  the  examination.  There  is  no  question  of  any 
exercise of authority in the strict sense of the word by the 
official of the applicant authority, but at the discretion 
of the requested authority he or she may be permitted to co 
operate actively. 

32. 
The  final  paragraph  provides  that  the  detailed 
application  of  this  Article  shall  be  discussed  and  if 
necessary  determined  in the context  of the meetings to be 
organised under Article 19. 

ARTICLE 17 

33.  This Article  lays down  standard  provisions  regarding 
the confidentiality of the information exchanged as part of 
administrative  co-operation.  The rules broadly  define two 
categories of access: 

- firstly, those persons directly involved in the ascessment 
or administrative control of indirect tax.  This category-
is specifically  extended to include appropriate officials 
of  the  Community  institutions,  in keeping  with  parallel 
provisions  made  in  the  customs  field  (Reg.  1468/81, 
paragraph 19). 

- secondly, persons who are directly involved in judicial or 
administrative proceedings involving sanctions relating to 
indirect tax assessment. 

34.  Paragraph 2 permits a Member State which for domestic 
purposes operates narrower limits than those indicated above 
to  insist  that  an  applicant  authority  operates  the  same 
narrower  limits  in respect  of  information  supplied  by it. 
Paragraph 3 goes in the opposite direction by permitting the 
applicant authority to allow wider access to the information 
in  question,  subject  to  the  consent  of  the  requested 
authority,  if  such  wider  access  is  available  in  the 
requested Member State.  Paragraph 4 is a standard provision 
which  allows  one  Member  State  to  transmit  information 
received from another Member State to a third Member State, 
subject to the consent  of the Member  State which provided 
the information. 

- 12 -

ARTICLE 18 

The  first  paragraph  contains  a  standard  provision 
35. 
limiting  the  obligation  to  provide  co-operation  where 
considerations  of  public  policy  ("ordre  public")  of  the 
State itself are concerned.  This is very much a fall-back 
provision  which  will  not  be  invoked  in  most  normal 
circumstances. 

36. 
When  assistance  is  refused,  the  Member  State  in 
question  is  required  under  the  provisions  of  the  second 
paragraph to give its reasons. 

TITLE VI 

Consultation and Co-ordination Procedures 

ARTICLE 19 

37.  This  Article  contains  the  nub  of  the  organizational 
procedures  envisaged  in  connection  with  the  new  type  of 
administrative  co-operation.  While  the  basis  of  this  co 
operation remains essentially bilateral, between individual 
Member  States,  the  introduction  of  co-operation  in  the 
fields of validation and verification of day-to-day control 
procedures  implies  the  need  for  a  central  forum  in which 
practical problems of general  concern can be discussed and 
in which standard operating procedures can be agreed.  It is 
the aim  of the  first paragraph  of this Article to provide 
such  a  central  forum.  The  text  draws  on  the  experience 
gained  in  the  customs  field  (Regulation  1468/81)  but  is 
specifically  orientated  towards  the  needs  of  indirect  tax 
control in the post-1992 situation. 

38.  Paragraph 2 provides  for Member States to continue to 
communicate directly with each other on matters of bilateral 
interest where no wider need for consultation arises.  This 
is a standard provision, taken from the existing  Directive 
on tax co-operation  (77/799/EEC). 

39. 
Paragraph  3  is  a  provision,  based  on  Regulation 
1468/81,  which  requires  Member  States  to  ensure  that 
domestic  co-ordination  between  the  different  national 
authorities  concerned  is  adequate,  so  that  external  co 
operation with other Member States can operate smoothly. 

40.  Paragraph 4 envisages a process of constant monitoring, 
in  which  the  Member  States  and  the  Commission  jointly 
participate, to assess the effectiveness of the co-operation 
procedures which  have been  set up under  the provisions of 
paragraph  1.  The  aim  is  to  improve  and  refine  the  co 
operation  procedures  on  an  ongoing  basis  and,  where 
appropriate,  to  incorporate  these  improvements  in 
administrative rules or procedures to be applied by common 

- 13 -

agreement.  The pooling of experience concerning new means 
of tax avoidance or evasion is one of the important aspects 
of this process. 

41.  Finally, paragraph 5 lays down a specific task for the 
Commission  in  disseminating  information  provided  to  it by 
individual  Member  States  or  other  reliable  sources  and 
likely to be of general interest in ensuring compliance with 
and proper control of any indirect tax measures.  This is a 
provision  drawn  from  experience  in  the  customs  area 
(Regulation 1468/81).  Taken together with paragraphs 2 and 
4 it provides a broad outline of the respective roles to be 
played  in  this  field  by  individual  Member  States, by  the 
Member  States  and  the  Commission  jointly,  and  by  the 
Commission specifically. 

TITLE VII 

Final Provisions 

ARTICLE 20 

42.  Paragraph  1 is a standard  provision  requiring Member 
States  to  keep  the  Commission  informed  of  their 
administrative  co-operation  arrangements  in  indirect  tax 
matters with third countries. 

43. Paragraph 2 is once again a standard provision governing 
the  problem  of  costs.  The  general  rule,  as  in  previous 
Community  legislation on this subject, is that each Member 
State  shall  bear  the  costs  arising  from  its provision  of 
administrative co-operation, except in respect of fees paid 
to experts in certain circumstances.  Article 19(1) provides 
a  forum  for  resolving  any  disputes  which  may  arise  in 
connection with this subject. 

44.  The  third  paragraph  is  a  necessary  provision  which 
enables Member  States, wherever  feasible, to  use  computer 
technology  in  the  exchange  of  information  or  documents 
provided for under this proposal. 

ARTICLE 21 

45.  The first paragraph requires the Member States to keep 
the  Commission  informed  of  any  national  laws  which  they 
subsequently  adopt  in the  areas covered  by  this proposal. 
The  second  paragraph  is  a  standard  provision  designed  to 
ensure  that  the  present  proposal  does  not  limit  other 
possible  avenues  of  co-operation.  When Member  States are 
bound both by the obligations of the present proposal and by 
obligations imposed by other instruments, or arrangements in 
this field, the most effective instrument can be used m  any 
particular  situation.  The third  paragraph  is designed  to 
ensure that existing rules applicable in the Member States 
concerning  mutual  assistance  in  criminal  matters  are  not 
affected by the provisions of this proposal. 

- 14 -

ARTICLE 22 

46.  The present proposal  incorporates  and  expands on the 
provisions of Directive 79/1070/EEC.  In addition it extends 
administrative  co-operation  to  the  field  of  excise  duties 
and  thus  provides  a  comprehensive  umbrella  instrument 
covering all requirements  for co-operation  in indirect tax 
matters.  In these  circumstances  Directive  79/1070/EEC  is 
redundant and must be repealed to avoid confusion or legal 
uncertainty. 

ARTICLE 23 

47.  This Article provides for the present proposal to come 
into operation on 1 January  1992, one year before the date 
laid  down  by  Articles  8a  and 100a  of  the  Treaty  for 
eliminating  fiscal  frontiers  and  for  establishing  the 
internal  market.  There  is  no  technical  reason  why  the 
Member States should not implement this proposal in advance 
of other measures forming part of the fiscal approximation 
package  and  experience  gained  in  its  operation  in  the 
intervening  year  will  enable  the  competent  authorities  of 
the  Member  States  to  face  the  ending  of  border-related 
controls  on  31 December  1992 with  greater  confidence  than 
would otherwise be the case.  In particular, the intervening 
year  should  enable  the  practical  control  procedures 
envisaged under Article 19(1) to be agreed and  implemented 
while  the  support  provided  by  border  controls  is  still 
available. 

- 15 -

Proposal  for a 

COUNCIL REGULATION  (EEC) 

concerning  administrative  cooperation  in the field of 

indirect  taxation 

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(1), 

Having  regard  to  the  opinion  of  the  Economic  and  Social 
Committee(2), 

Whereas  the  establishment  of  the  internal  market  in  accordance 
with Article  8a  of  the Treaty  requires the  creation  of  an  area 
without  internal  frontiers  in which the  free movement of goods, 
persons,  services  and  capital  is  ensured; 
whereas  the  free 
movement of goods, persons and services requires, in particular, 
the  elimination  of  customs-related 
controls  within  the 
Community ; 

Whereas  in  order  to  give  full  effect  to  the  abolition  of 
frontier  controls  while  avoiding  fiscal  revenue  losses  for 
Member  States,  the  fiscal  harmonisation  measures  taken  for 
completion  of  the  internal  market  and  for  the  transitional 
period  require  the  establishment  of  a  common  system  of 
administrative  cooperation  between  the competent  authorities  of 
the Member States; 

(1)0J No 
(2)OJ No 

- 16 -

Whereas the provisions of this Regulation which provide for this 
cooperation  system  are  designed  to  permit  the  abolition  of 
frontier controls in accordance with the aims set out in Article 
8a  of the Treaty, and not to harmonise  fiscal provisions  in the 
sense  of  Article  100a(2);  whereas  it  is  moreover  necessary 
that  the  transitional  taxation  system  should  be effectively 
established  without  risks of  fraud  which  might  lead  to distortions 
Of compet i t i on; 

Whereas  Member  States  nevertheless  have  a  continuing  need  to 
exercise  controls  over  intra-Community  traffic  in  goods  and 
services  similar  to  those  which  they  exercise  over  domestic 
transactions affected by indirect tax obligations;  whereas lack 
of  such  controls  can  lead  to  tax  evasion  and  tax  avoidance 
extending across the  frontiers of Member  States with  consequent 
budgetary  losses, violation  of  the principles  of  fair  taxation 
and  distortion  of  conditions  of  competition  between  Member 
States ; 

Whereas  collaboration  between  indirect  tax  administrations 
within the  Community,  and between  such  administrations  and  the 
Commission, should  therefore be  strengthened  in accordance  with 
common principles  and  rules to ensure the establishment  and  the 
functioning of the internal market; 

Whereas  in making  the appropriate  arrangements  for carrying  out 
administrative  cooperation  the  Member  States  shall  pay 
particular attention to the need  for validation and verification 
of  intra-Community  transactions  in  goods  and  services,  given 
that  the  kinds  of  controls  formerly  exercised  over  such 
transactions are no longer applicable; 

Whereas  the  Member  States  should,  on  request,  exchange 
information  concerning  particular  cases; whereas the Member State so 
requested  should  make  the  necessary  enquiries  to  obtain  such 
information; 

Whereas  the  Member  States  should  exchange,  even  without  any 
request, any  information which  appears  relevant  for the  control 
of  indirect  taxes, in particular  where  such  taxes have been  or 
may be evaded or avoided  for any reason whatever; 

Whereas  it  is  important  that  officials  of  the  indirect  tax 
administration  of  one Member  State  be  allowed  to be present  in 
the  territory  of  another  Member  State  if  both  the  States 
concerned consider it desirable; 

Whereas  care  must  be  taken  to  ensure  that  information  provided 
in  the  course  of  such  collaboration  is  not  disclosed  to 
unauthorized  persons,  so that  the  basic  rights  of  citizens  and 
enterprises are safeguarded;  whereas  it  is therefore  necessary 
that the authority receiving such information should not use it, 
without  the  authorization  of  the  authority  supplying  it,  other 
than  for  the  purposes  of  taxation  or  to  facilitate  legal 
proceedings  for  failure  to  observe  the  tax  laws  of  the  Member 
States concerned; whereas  it  is  also  necessary  that  the  receiving 
authority  affords  the  information  the  same  degree  of 
confidentiality which it enjoyed  in the Member  State  which  provided 
it. if the  latter  so requires; 

-  17 -

Whereas  a  Member  State  which  is  called  upon  to  carry  out 
enquiries  or  to  provide  information  shall  have  the  right  to 
refuse  to  do  so  where  its  laws  prevent  its  indirect  tax 
administration  from  carrying  out  such 
enquiries  or  from 
collecting  or  using  such  information  for  its  own  purposes,  or 
where  the  provision  of  such  information  would  be  contrary  to 
public policy; 

Whereas  collaboration  between  the  Member  States  and  the 
Commission  is  necessary  for  the  permanent  study  of  cooperation 
procedures  and  the  pooling  of  experience  in  the  fields 
considered,  with  the  aims  of  improving  those  procedures  and 
preparing  appropriate  Community  rules,  and  of  detecting  any 
activity contrary to indirect tax laws. 

HAS ADOPTED THIS REGULATION ; 

Article 1 

This  Regulation  lays  down  the ways  in which  the  administrative 
authorities responsible  in the Member States for the application 
of the law on indirect tax matters shall cooperate with those in 
the  other  Member  States  and  with  the  Commission  in  order  to 
ensure  compliance  with  the  law  and  a  correct  assessment  of  the 
taxes in question. 

1.  For the purposes of this Regulation : 

Article 2 

- the  "law  on  indirect  tax  matters"  means  all  provisions 

applicable  in the  laws of the Member  States and all  Community 
provisions relating to value added tax and to excise duties as 
defined  in Article 5(1). 

-  "applicant  authority" means  the  competent  authority  of a 

Member  State which makes a request  for assistance, 

-  "requested  authority"  means  the  competent  authority  of a 
Member State to which a request  for assistance  is made. 

2.  Each  Member  State  shall  communicate  to  the  other  Member 
States and to the Commission  a list of the competent  authorities 
whtch are appointed to act as correspondents for the purposes o 
aoDlving  this  Regulation.  In  addition, each  Member  State  shall 
«SnîXïte  a  central  office  with  principal  responsibility  for 
liaison with  o?her Member  States  in the  field  of  administrative 
co-operation. 

T«  fhîc  Peculation  "competent  authorities"  means  those 
authoAtie^appoin^d  to "act  as  correspondents  under  the  f xrst 
subparagraph. 

- 18 -

TITLE I 

Administrative cooperation - general provisions 

Article 3 

The competent  authorities of the Member States shall cooperate 
with each other and with the Commission, to the fullest extent 
possible,  in  ensuring  that  national  and  Community  provisions 
relating  to  indirect  taxes  are  complied  with  and  properly 
controlled. 

In particular  the competent authorities shall  exchange between 
themselves  any  information  that  is relevant  to  the  assessment 
and collection of indirect taxes.  They shall also communicate 
any specific or general information to the Commission when this 
may be of interest at Community level. 

Article 4 

The  obligation  to  provide  assistance  laid  down  by  this 
Regulation  shall  not  cover  the  provision  of  information  or 
documents obtained by the administrative authorities referred to 
in Article 1 at the request of the judicial authority. 

However,  in  the  case  of  an  application  for  assistance,  such 
information  or documents  shall be provided  in all cases where 
the judicial authority,  to which reference must be made, gives 
its consent. 

TITLE II 

Assistance on request 

Article 5 

1.  At  the  request  of  the  applicant  authority,  the  requested 
authority  shall  communicate  to  it  all  information  likely  to 
enable the former to ensure compliance with the provisions laid 
down by the law on indirect tax matters with particular regard 
to: 

- value added tax, 

- excise duty on manufactured tobacco products, 

- excise  duty  on  alcoholic  beverages  and  on  the  alcohol 

contained in  other products, 

- excise duty on mineral oils. 

2.  In order to obtain this information, the requested authority 
or  the  administrative  authority  which  it  has  addressed  shall 

- 19 -

proceed as though it were acting  on its own account or at the 
request of another authority in its own country. 

Article 6 

At  the  request  of  the  applicant  authority,  the  requested 
authority  shall carry out appropriate enquiries  or arrange for 
such  enquiries  to  be  carried  out  to  enable  it  to  supply  the 
necessary information within the definition of Article 3. 

Article 7 

1.  At the request of an applicant authority, two or more of the 
administrative  authorities  referred  to  in  Article  2  shall 
consult  together  for  the  purposes  of  determining  cases  and 
procedures  for  co-ordinated  tax  examinations.  Each  authority 
involved shall decide whether or not it wishes to participate in 
a particular co-ordinated tax examination. 

2.  For  the  purposes  of  this Regu lat i on, a "co-ordinated  tax 
examination" means an arrangement between two or more authorities 
to examine, each in its own territory, the indirect tax affairs 
of a person or persons in which they have a common or related 
interest, with  a  view  to  exchanging  any  relevant  information 
which they so obtain. 

Article 8 

At  the  request  of  the  applicant  authority,  the  requested 
authority  shall  supply  to  it  any  attestation,  document  or 
official copy of a document which it has or which it obtains in 
the manner  referred  to  in Article  5  (2) and which  relates to 
operations covered by the law on indirect tax matters. 

Article 9 

1.  At  the  request  of  the  applicant  authority,  the  requested 
authority  shall,  while  observing  the  rules  in  force  in  the 
Member State in which it is situated, notify any person or have 
that  person  notified  of  all acts or decisions which 
emanate  from  the  administrative  authorities  and  concern  the 
application of the law on indirect tax matters. 

2.  Requests for notification, mentioning the subject of the act 
or  decision  to  be  communicated,  shall  be  accompanied  by  a 
translation  in  the  official  language  or  one  of  the  official 
languages of the Member State in which the requested  authority 
is situated, without prejudice to the  latter's right to waive 
such a translation. 

At  the  request  of  the  applicant  authority,  the  requested 
authority shall supply to it any  information  in its possession 

Article 10 

- 20 -

or  which  it  can  obtain  as  prescribed  in  Article  5(2),  in 
particular  in  the  form  of  reports  and  other  documents  or 
official  copies  of  or  extracts  from  such  reports  or documents, 
concerning operations detected or planned which are or appear to 
the  applicant  authority  to  be  contrary  to  the  law  on  indirect 
tax matters. 

However,  such  communication  shall  be  in  the  form  of  original 
documents  and other  material  only  if the provisions  in force  in the 
Member  State 
headquarters do not preclude this. 

in  which  the  requested  authority  has  its 

TITLE III 

Automatic exchange of information 

Article 11 

For  categories  of  cases  which  shall  be  determined  under  the 
procedures  laid down  in Article  19 the competent  authorities of 
the  Member  States  shall  regularly  exchange  the  information 
referred to in Article 3 without prior request. 

TITLE IV 

Spontaneous  assistance 

Article 12 

The  competent  authorities  of  each  Member  State  shall,  as  laid 
down  in Articles  13  and  14, provide  assistance  to  the  competent 
authorities of the other Member States without prior request of 
the latter. 

Article 13 

1.  Where  they  consider  it  relevant  in  connection  with 
compliance with  the  law  on  indirect  tax matters, the  competent 
authorities  of  a  Member  State  shall  without  prior  request 
forward  the  information  referred  to  in Article  3,  of  which  it 
has  knowledge,  to  the  competent  authority  of  any  other  Member 
State concerned, when: 

(a) the competent  authority  of the one Member State has grounds 
for  supposing  that  there  may  be  a  loss  of  indirect  tax  in 
the other Member State; 

(b) a person with  an  indirect tax  liability  obtains a  reduction 
in or an exemption from indirect tax in the one Member State 
which would  give  rise  to  an  increase  in  indirect  tax  or to 
liability to indirect tax in the other Member State; 

(c) the  competent  authority  of  a  Member  State  has  grounds  for 
supposing  that  a  saving  of  indirect  tax  resulting  from 

- 21 -

artificial  transfers  of  supplies  of  goods  or  services 
through one or more countries, particularly between closely 
related trading groups, accrues to an unentitled person; 

(d) information  forwarded  to  the  one  Member  State  by  the 
competent  authority  of the  other Member  State has  enabled 
information  to  be  obtained  which  may  be  relevant  in 
assessing  liability  to  indirect  tax  in  the  latter  Member 
State. 

2.  The  competent  authorities  of  the Member  States may, under 
the procedures  laid down  in Article  19 extend  the exchange of 
information  provided  for  in  paragraph  1  to  cases  other  than 
those specified therein. 

3.  The competent  authorities  of  each Member  State  shall take 
such measures and implement such procedures as are necessary to 
ensure that the  information  referred  to  in paragraphs  1 and 2 
will be made available for transmission to other Member States. 

Article 14 

The competent authorities of each Member State shall immediately 
send  to  the  competent  authorities  of  the  other  Member  States 
concerned all  information of use in connection with  operations 
which are  or appear to them to be contrary to the law on indirect 
tax matters. 

TITLE V 

Conditions governing assistance 

Article 15 

1.  The competent  authority  of a Member  State which under the 
preceding articles  is called  upon to  furnish information shall 
forward  it as swiftly  as possible and  in any case within time 
limits to be agreed  under the procedures  laid down  in  Article 
19.  Information which is provided on request shall be furnished 
within three months of the  receipt of the request, unless the 
time limit is extended by the applicant authority. 

2.  If a competent authority encounters obstacles in furnishing 
the information it shall forthwith inform the other authority or 
authorities concerned  to this effect, indicating  the nature of 
the obstacles. 

Article 16 

1.  By  agreement  between  the  applicant  authority  and  the 
requested authority and in accordance with the arrangements laid 
down by the latter, officials duly authorized by the applicant 
authority may obtain, from the offices where the administrative 
authorities of the Member State in which the requested authority 
is situated exercise their functions, information concerning the 

- 22 -

application  of  the  law  on  indirect  tax matters  which  is  needed 
by  the  applicant  authority  and  which  is  derived  from 
documentation  to which  the  staff  of  those  offices  have  access. 
These  officials  shall  be  authorized  to take  copies  of  the  said 
documentation. 

2.  By  agreement  between  the  applicant  authority  and  the 
requested  authority  the  latter  shall  allow  officials  duly 
authorized  by  the  applicant  state  to  be  present  at  the 
appropriate  part  of  a  tax  examination  in  the  requested  Member 
State. 

3.  If the request is acceded to, the requested authority shall, 
as  soon  as  possible,  notify  the  applicant  authority  about  the 
time  and  place  of  the  examination,  the  authority  or  official 
designated  to  carry  out  the  examination  and  the  procedures  and 
conditions laid  down by the requested  authority  for the  conduct 
of the  examination.  All  decisions with  respect  to  the  conduct 
of the tax examination shall be made by the requested authority. 

4.  The  details  for applying  the preceding  provisions  shall  be 
discussed  and,  as  appropriate,  determined  under  the  procedures 
laid down in Article 19. 

Article 17 

1. Any  information  communicated  in  whatever  form  pursuant  to 
this Regulation  shall be of a confidential nature.  It shall be 
covered  by  the  obligation  of  professional  secrecy  and  shall 
enjoy the protection extended to like information under both the 
national  law  of  the  Member  State  which  received  it  and  the 
corresponding provisions applying to the Community authorities. 

In any case such information: 

- may be made available only to the persons directly  involved in 
the assessment or administrative control of indirect tax or to 
persons within the Community  institutions whose duties require 
that they have access to it.  It may not be used  for purposes 
other than  those  provided  for  in  this  Regulation,  unless  the 
authority supplying it has expressly agreed and insofar as the 
provisions  in  force  in  the  Member  State  where  the  authority 
which  received  it  is  situated  do  not  preclude  such 
communication or use, 

- may, in  addition, be  made  known  in  connection  with  judicial 
proceedings  or  administrative  proceedings  involving  sanctions 
undertaken  with  a  view  to,  or  relating  to,  the  making  or 
reviewing  of  the  indirect  tax  assessment  and  only  to  persons 
such 
who  are  directly  involved  in  such  proceedings; 
information may, however, be disclosed  during public  hearings 
or  in  judgments  if  the  requested  authority  raises  no 
objection, 

- shall  in  no  circumstances  be  used  other  than  for  taxation 
purposes  or  in  connection  with  judicial  proceedings  or 
administrative proceedings  involving sanctions undertaken with 

- 23 -

a  view  to,  or  in  relation  to,  making  or  reviewing  the  tax 
assessment. 

2.  Paragraph  1  shall  not  oblige  a  Member  State  whose 
legislation  lays  down,  for  domestic  purposes,  narrower  limits 
than  those  contained  in  the  provisions  of  that  paragraph,  to 
provide  information  if  the  applicant  authority  does  not 
undertake to respect those narrower limits. 

3.  Notwithstanding  paragraph  1,  the  competent  authorities  of 
the Member State providing the information  shall permit  it to be 
used  for  other  purposes  in  the  applicant  State,  if,  under  the 
legislation  of  the  requested  State,  the  information  could  be 
used  in the requested  State for similar purposes. 

4.  Where  the  applicant  authority  considers  that  information 
which  it has  received  from  the requested  authority  is likely  to 
be useful to the competent  authority of a third Member State, it 
may  transmit  it  to  the  latter  with  the  agreement  of  the 
requested  authority. 

Article 18 

1.  This  Regulation 
administrative 
authorities  of  the Member  States to grant  each  other  assistance 
where to do so would be likely to prejudice public policy of the 
State in which they are situated. 

shall  not  bind  the 

2.  Reasons shall be stated  for refusal to grant assistance. 

TITLE VI 

Consultation  and Co-ordination  Procedures 

Article 19 

meetings 
1.  The 
representatives  of the Member States during which: 

Commission 

organise 

shall 

with 

the 

- the  operation  of  the  arrangements  for  administrative  co 

operation provided  for in this Regulation  shall be examined in 
general  terms,  with  particular  regard  to  the  development  of 
standard  practices  for  the  validation  and  verification  of 
intra-Community transactions, 

- common  practical  procedures  for  forwarding  the  information 
referred  to  in  Article  3  shall  be  laid  dowr.,  taking  due 
account of any agreements made under Article  II, 

- the  information  sent  to  the  Commission purs .<m'' ~ - V « icle 3 
shrill  be  examined  with  a  view  tc  drawj i,,  ti -  relevant 
conc3usions,  determining  the measures  req-"- ' >\ u •••  >t an  end 
to ar y opt, cations found  to be contrary  to {1i  * 
indirect 
tax  raa; *:ers  and,  where  necessary,  ^.v^est ' ».c, t >iCixdments  to 

24 -

existing  Community  provisions  or  the  drawing  up  of  additional 
ones, 

-  cases  and  procedures  concerning  co-ordinated  tax  examinations 

provided  for  in Article  7 shall  be  examined  and  discussed. 

2.  On  matters  of  bilateral  interest,  the  competent  authorities 
of  the  Member  States  may  communicate  directly  with  each  other. 
The  competent  authorities  of  the  Member  States  may, by  mutual 
agreement, permit  authorities  designated  by  them  to  communicate 
directly  with  each  other  in  specified  cases  or  in  certain 
categories  of  cases. 

3.  For  the  purposes  of  applying  this  Article,  Member  States 
shall  take  all  the  necessary  steps  to: 

(a) ensure  sound  internal  coordination  between  the  competent 

authorities  referred  to  in Article  1; 

(b) establish  direct 

cooperation 

between 

the 

authorities 

specially  empowered  for  the  purposes  of  such  coordination; 

(c) make  suitable  arrangements  for  ensuring  the  smooth  operation 
of  the  arrangements  for  administrative  cooperation  provided 
for  in  this  Regulation,  including  the  nomination  of  a 
central  office  as  required  under  Article 2 ( 2 ). 

4.  The  Member  States  shall,  together  with  the  Commission, 
constantly  monitor  the  cooperation  procedure  provided  for  in 
this  Article  and  shall  pool  their  experience,  especially 
concerning  new  means  or methods  of  tax  avoidance  or  evasion  with 
a  view  to  improving  such  cooperation  and,  where  appropriate, 
drawing  up  a body  of  rules  as described  in paragraph  1. 

Commission 

5.  The 
competent 
authorities  of  each  Member  State,  as  soon  as  it  is  available, 
any  information  which  it  receives  under  the  provisions  of 
Article  3,  or  any  other  relevant  information  which  it  is able  to 
supply. 

communicate 

shall 

the 

to 

TITLE  VII 

Final  Provisions 

Article  20 

1.  Member 
any 
advise 
arrangements  for  administrative  co-operation  in  the  field  of 
indirect  taxation  carried  out  with  third  countries. 

Commission 

States 

shall 

the 

of 

2.  Member  States  shall  waive  all  claims  for  the  reimbursement 
of  expenses  incurred  pursuant  to  this  Regulation  except,  as 
appropriate,  in  respect  of  fees paid  to  experts. 

3.  For  the  purposes  of  this  Regulation  "document"  includes 
information  held  in  or transmitted  by  computerised  systems. 

- 25 -

Article 21 

1.  Member States  shall  communicate to the Commission  the  texts 
of any provisions  of national  law which they  subsequently  adopt 
in the field covered by this Regulation. 

2.  The  arrangements  provided  for  by  this  Regulation  do  not 
limit,  nor  are  they  limited  by,  those  contained  in  other 
agreements  or  instruments  which  relate  to  co-operation  in  tax 
matters. 

3.  This  Regulation  shall  not  affect  the  application  in  the 
Member  States  of  the  rules  on  mutual  assistance  in  criminal 
matters. 

Council  Directive  79/1070/EEC1 

is hereby  repealed. 

Article 22 

Article 23 

This  Regulation  shall  enter  into  force  on  the  third  day 
following  that  of  its publication  in the Official  Journal  of the 
European  Communities. 

It shall apply from 1 January 1992. 

This  Regulation  shall  be  binding  in  its  entirety  and  directly 
applicable in all Member States. 

Done at Brussels, 

For the  Council 

1  OJ  Ho  I  33f* *7.12.t979# p* 8 

ISSN 0254-1475 

COM (90) 183 final 

DOCUMENTS 

EN 

09 

Catalogue number : CB-CO-90-215-EN-C 
ISBN 92-77-60289-9 

PRICE 

| 

1-30  pages: 3.50 ECU 

per additional TO pages: 1.25 ECU 

Office  for Official  Publications of the European Communities 
L-2985 Luxembourg