Amended proposal for a COUNCIL DECISION on the adoption of a community action programme on the vocational training of officials engaged in indirect taxation (Matthaeus-Tax)
Date: 1993-06-01
Institutions: European Commission
Subjects: EU programme, administrative cooperation, civil servant, indirect tax, single market, vocational training

COMMISSION OF THE EUROPEAN  COMMUNITIES 

C0M(93)  262final - SYN446 

Brussels,  1  June 1993 

Amended proposal for a 

COUNCIL DECISION 

taxation  (Matthaeus-Tax) 

(presented by the Commission pursuant to Article 149(3) 
of the EEC-Treaty) 

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EXPLANATORY  MEMORANDUM 

On  17  December  1992,  the  Commission  presented  to  the 
Council  the  proposed  Decision*1*  for  the  adoption  of  a 
community  action  programme  on  the  subject  of  the 
vocational  training  for  officials  responsible  for 
indirect taxation (Matthaeus-Tax). 

The  consultation  procedure  with  the  European  Parliament, 
in  its  first  reading,  resulted  in  the  adoption  of  the 
resolution  of  26  May  1993,  in  which  the  Parliament 
proposed 5 amendments. 

The  Commission  accepts  two  of  these  amendments,  one  in 
the  form  proposed  by  Parliament  and  the  other  slightly 
amended. 

The second recital: 

The  proposed  modification  aims  to  emphasize,  in  the 
drafting  of  the  recital,  the  implication  of  fiscal 
administrations  in  the  effective  realisation  of  the 
Internal Market. 

The seventeenth recital; 

The  objective  of  the  proposed  modification  is  to  take 
into account  indirect  taxation  officials  in the  creation 
of  the  Common  Training  Centre  for  officials  of  the 
customs administrations  of  the Community,  referred  to  in 
the Council Decision of 20 June 1991<2>. 

The  Commission,  on  the  other  hand,  cannot  accept  the 
three other amendments for the following reasons : 

One  amendment, on  the  increase  in the  number  of 
exchange officials, duplicates the twelfth recital of the 
Commissions initial proposal. 

The  two  others  concern  the  association  of 
exchange  officials  with  the  work  of  the  Committee.  The 
composition of the institutional committees  is set by the 
Council  Decision  of  13  July  1987  and  provides  only  for 
the  participation  of  the  representatives  of  the  Member-
States and the Commission. 

The Commission will ensure the flow of information to and 
coordination  with  the  representatives  of  the  officials 
involved  in a  less  formal  setting,  as  it does  under  the 
Matthaeus programme. 

(>> Doc. COM(92) 550 final  SYN 446 
0)  Council Decision No 91/341/CEE of 20 June  1991, OJ No L187 of  13 July  1991, p.  41. 

Amended  p r o p o s al 

f or  a 

COUNCIL  n F r i f t i rm 

on  t he  adoption  of  a  programme  of  community  a c t i on 

on  t he  s u b j e ct  of  t he  v o c a t i o n al 

t r a i n i ng 

of  i n d i r e ct  t a x a t i on  o f f i c i a l s. 

Second  r e c i t al 

1.  The words : 

"abolition of internal borders" 

to be replaced by : 
"abolition of controls at internal borders" 

2.  The words : 

"with a view to preparing them to work together 
within the framework of the Internal Market" 

to be replaced by : 
"to ensure that they work together to complete the 

Internal Market" 

Seventeenth recital 

The  text of the recital  is completed  with  the following 
phrase : 

"whereas  consideration  should  be  given  to  creating  a 
joint  training  centre  for  indirect  taxation  officials 
which should be located at the joint training centre for 
customs  officials  of the Community  referred  to  in the 
Council Decision of 20 June 199-t. " 

KSN 0254-1475 

COM(93) 262 final 

DOCUMENTS 

EN 

09  04 

Catalogue number : CB-CO-93-291-EN-C 

ISBN 92-77-56513-6 

Office for Official Publications of the European Communities 

L-2985 Luxembourg