Re-examined proposal for a COUNCIL DECISION on a programme of Community action for vocational training for indirect taxation officials (MATTHAEUS TAX)
Date: 1993-10-28
Institutions: European Commission
Subjects: EU programme, administrative cooperation, civil servant, indirect tax, single market, vocational training

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 M o w :" 

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 

EN 

09 04 

Catalogue number : CB-CO-93-573-EN-C 

ISBN 92-77-60566-9 

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