Resolution on the adjustment of the own resources control system following the establishment of the single market
Date: 1995-10-25
Institutions: Committee on Budgetary Control, European Parliament
Subjects: VAT, cross-frontier data flow, customs fraud, customs harmonisation, customs inspection, customs transit, database, own resources













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51995IP0202

Resolution on the adjustment of the own resources control system following the establishment of the single market  


Official Journal C 308 , 20/11/1995 P. 0057 





A4-0202/95Resolution on the adjustment of the own resources control system following the establishment of the single marketThe European Parliament,- having regard to the Treaty on European Union of 7 February 1992 and its provisions amending the EEC Treaty, the ECSC Treaty and the EAEC Treaty,- having regard to Council Decision 88/376/EEC, Euratom of 24 June 1988 on the system of Community own resources ((OJ L 185, 15.7.1988, p. 24.)),- having regard to Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of Community own resources ((OJ L 155, 7.6.1989, p. 1.)),- having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax ((OJ L 155, 7.6.1989, p. 9.)),- having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code ((OJ L 302, 19.10.1992, p. 1.)),- having regard to Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 mentioned above ((OJ L 253, 11.10.1993, p. 1.)),- having regard to the Financial Regulation applicable to the general budget of the European Communities of 21 December 1977,- having regard to Rule 148 of its Rules of Procedure,- having regard to the report of the Committee on Budgetary Control (A4-0202/95),A. whereas the establishment of the large internal market has not been accompanied by greater integration of the work of customs services and greater harmonization of checks, in particular with a view to protecting the financial interests of the Community against fraud,B. whereas it is incumbent on the Commission to draw up the proposals needed to bring about a greater degree of integration among European customs services,C. whereas the disparities in the powers granted either to customs officials or officials responsible in a broader context for investigating fraud of all kinds against the Community budget hamper effective customs and administrative cooperation in the Community or with third countries,D. whereas the Community does not have its own computer system for the rapid retrieval of external and intra-Community trade information,E. having regard to the poor results achieved in respect of the a posteriori recovery of duties not paid as a result of fraud or evasion or the recovery of sums unduly paid,F. whereas the size of the sums outstanding is surprising, given that in many areas the Community rules provide for the constitution of guarantees, the precise purpose of which is to cover debts against the Community budget,G. having regard to the fraud committed under the Community procedure scheme and the shortcomings of the guarantee mechanisms set up,H. whereas the system of Union budget revenue, despite being termed 'own resources', is not under full Union control and does not enable Union citizens clearly to identify which resources are allocated to the Union,I. whereas the revenue system should more accurately reflect the Member States' ability to pay and make it possible to set an overall financial ceiling,1. Calls on the Commission, therefore, to proposes the measures needed to:1.1. harmonize checks at the Union's external border, the only way of preventing traffic being channelled towards points where checks are less frequent and/or less effective;1.2. with that aim in view, propose measures for the twofold harmonization of those checks:- quantitative harmonization by approximating the frequency with which checks are carried out,- qualitative harmonization, by employing targeting techniques and risk analysis across the board;1.3. coordinate the post-clearance checks carried out by customs services, in particular by taking responsibility for framing a genuine policy of joint a posteriori checks carried out on transnational firms;1.4. facilitate the work of the services responsible for carrying out such checks by proposing measures giving them access whenever necessary to information concerning revenue and expenditure under the Community budget stored in other Member States' computer data bases;1.5. propose measures whereby the Commission does in fact supervise these checks and takes responsibility for them;1.6. strengthen the cooperation arrangements between Member States. In particular, Member States should be encouraged to second 'customs attachés' to the customs administrations of the other Member States; their role would focus on operations involving mutual administrative £assistance with a view to facilitating and carrying out measures to investigate and prosecute cases of fraud against the Community budget and recover duties fraudulently evaded or subsidies unduly received, to the prejudice of the Union;2. Calls on the Commission to submit to it a report on the disparities in the powers enjoyed by customs officials and the measures needed to harmonize those powers and protect the Community's financial interests to the greatest possible degree;3. As regards the computer systems for the management of own resources, calls on the Commission:3.1. to inform Parliament of the nature and scope of the various computer systems used in customs clearance operations in the Member States and the arrangements which would initially provide for joint access to the data bases of these various systems;3.2. as a second step, to draw up proposals to encourage those Member States with inefficient systems to follow the lead given by their counterparts equipped with state-of-the-art systems and to propose measures for the collation of the data collected in the Member States in a single data base;4. Calls on the Commission to consider an amendment to Council Regulation (EEC, Euratom) No 1552/89 mentioned above and to Council Regulation No 1854/89 of 14 June 1989 on the entry in the accounts and terms of payment of the amounts of the import duties or export duties resulting from a customs debt ((OJ L 186, 30.6.1989 p. 1.)), so that duty payments, whether they are additional or imposed automatically by the customs services, by an individual benefiting from a duty credit procedure can be charged directly to the amount of duty covered by the guarantee procedure established for that purpose;5. As regards the Community transit system, calls on the Commission as a matter of urgency:5.1. to computerize the Community transit procedure, including the procedure for the establishment and management of guarantees and the fixing of realistic guarantee ceilings, and to keep Parliament informed in detail of the progress made with the work;5.2. to take all the measures needed to safeguard more effectively the Community's financial interests in respect of shipments moving under the Community transit procedure and involving tax transactions (cigarettes, CAP products, etc.) and to make the changes to the relevant regulations which will be required as a result;6. Calls on the Commission to submit proposals by 1999 to adjust the rebate on VAT resource payments granted to the United Kingdom with a view to correcting ostensible budget imbalances;7. Calls on the Commission to draw up proposals for a strengthening of its powers to carry out checks on the collection of VAT and urges it to submit those proposals to the Council in the context of the revision of Regulation (EEC, Euratom) No 1553/89 mentioned above;8. Calls on the Commission, pursuant to Article 8 of Council Decision 94/728/EC, Euratom of 31 October 1994 concerning the system of Community own resources ((OJ L 293, 12.11.1994, p. 9.)), to submit, after consulting the European Parliament, proposals for the measures needed to improve and harmonize the GNP assessment bases and carry out checks thereon;9. Instructs its President to forward this resolution and the report of its committee to the European Council, the Council, the Commission and the governments and parliaments of the Member States.