Opinion of the Economic and Social Committee on the 'Proposal for a European Parliament and Council Decision establishing a programme of Community action to reinforce the functioning of the indirect taxation systems of the internal market (Fiscalis programme)'
Date: 1997-10-29
Institutions: European Economic and Social Committee
Subjects: EU programme, VAT, action programme, single market, tax system

C 19/48

EN

Official Journal of the European Communities

21. 1. 98

Opinion of the Economic and Social Committee on the ‘Proposal for a European Parliament
and Council Decision establishing a programme of Community action to reinforce the
functioning of the indirect taxation systems of the internal market (Fiscalis programme)’ (1)

(98/C 19/14)

On 6 June 1997 the Council decided to consult the Economic and Social Committee, under
Article 100a of the Treaty establishing the European Community, on the above-mentioned
proposal.

The Section for Economic, Financial and Monetary Questions, which was responsible for
preparing the Committee’s work on the subject, adopted its opinion on 14 October 1997. The
rapporteur working without a study group was Mr Geuenich.

At its 349th plenary session of 29 and 30 October 1997 (meeting of 29 October) the Economic
and Social Committee adopted the following opinion by 108 votes to one, with seven
abstentions.

1.

Introduction

2. The Committee’s comments

The aim of the proposal

1.1.
is to improve the
operation of the VAT system in the Member States.
Community support, particularly for the training of
officials responsible for indirect taxes, is intended to
contribute to this. The planned introduction of a new
VAT system (but also improved application of the
existing system,
in place since 1993), the planned
enlargement of the Community and the repeated calls
for improved administrative cooperation between the
Member States in the framework of subsidiarity justify
this Community initiative.

1.2.
The programme will cost ECU 45 million over
five years. In order to achieve the planned continuing
improvement of administrative procedures, improve-
ments are to be brought about in national officials’
understanding of tax and Community law, and effective
and extensive cooperation among the Member States
and between them and the Commission are to be secured
(Article 3).

The Commission proposal makes provision for

1.3.
Community spending on:

— communication and information exchange systems,

manuals and guides;

— exchanges, seminars and multilateral control exer-

cises;

— common training initiative.

Applicants for Community membership may take part
in the programme in the framework of a partnership.

The Economic and Social Committee would first
2.1.
refer to its recent opinions on Taxation in the European
Union — report on the development of tax systems (2)
and A common system of VAT — a programme for the
single market (3).

2.2.
The Committee feels that the timing of the
introduction of the Fiscalis programme is good, particu-
larly when one considers that the applicants for Com-
munity membership will need extensive help if their
administrations are to be able to cooperate with those
of the other Member States and with the Commission.
Moreover, the planned cooperation between national
officials, and particularly the longer-term exchanges
between national administrations, are greatly to be
welcomed. In this way mutual trust will be established
and the effectiveness of cooperation enhanced, particu-
larly as national administrations will increasingly be
called on to work together on the fulfilment of Com-
munity objectives. This programme will help bring
about a situation where not only will the success of one
Member State’s administration be dependent on that of
another Member State’s administration, but it will
actually constitute that success.

2.3.
The Committee wonders whether the pro-
gramme’s funding is sufficient for its objectives to be
effectively implemented. The training and exchange of
civil servants within the Community is a necessary and
excellent investment in the further integration of Europe.
The Commission ought therefore at the appropriate
time to look into the possibility of extending the
programme to other areas of tax policy. The programme

(1) OJ C 177, 11. 6. 1997, p. 8.

(2) OJ C 296, 29. 9. 1997, p. 37.
(3) OJ C 296, 29. 9. 1997, p. 51.

21. 1. 98

EN

Official Journal of the European Communities

C 19/49

can provide a sound basis for the implementation of the
Commission’s tax policy strategies in the future, as the

cooperation of national tax authorities is particularly
important here.

Brussels, 29 October 1997.

The President

of the Economic and Social Committee

Tom JENKINS

Opinion of the Economic and Social Committee on the ‘Proposal for a European Parliament
and Council Regulation (EC) amending Council Regulation (EEC) No 3330/91 on the
statistics relating to the trading of goods between Member States’ (1)

(98/C 19/15)

On 24 October 1997, the Council decided to consult the Economic and Social Committee, under
Article 100 A of the Treaty establishing the European Community, on the above-mentioned
proposal.

The Section for Economic, Financial and Monetary Questions, which was responsible for the
preparatory work, adopted its opinion on 14 October 1997. The Rapporteur working without
a study group was Mr Walker.

At its 349th Plenary Session of 29 and 30 October 1997 (meeting of 29 October 1997) the
Economic and Social Committee adopted the following opinion by 113 votes to 2 with
8 abstentions.

1.

Introduction

Intrastat is the system which lays down the rules
1.1.
for the collection and compilation of statistics relating
to the trading of goods between Member States. It was
introduced on 1 January 1993, following the abolition
of customs formalities within the European Community,
and will end on the date of change-over to an origin-based
common system of VAT. The Commission’s proposal
would reduce the compliance burden on businesses by
removing some of the data which they are currently
required to provide.

1.1.1.
The Intrastat system is based on the principle of
direct data collection from intra-Community operators
whose total intra-EU purchases or sales exceed a certain
annual threshold; at present, the level of this threshold
differs from one Member State to another. Those
businesses which exceed the threshold applicable in
their Member State are obliged to submit a monthly
declaration of their despatches and arrivals of goods.
This declaration has replaced the copy of the customs
declaration which previously served as a statistical
medium.

(1) OJ C 203, 3. 7. 1997, p. 10.

1.1.2.
A similar system, Extrastat, exists for the
collection and compilation of statistics relating to the
trading of goods between Member States and non-EU
countries.

1.2.
Under the Intrastat system, a Supplementary
Declaration (SD) form must be submitted monthly,
showing for each transaction various items of infor-
mation, including:

a)

in the Member State of arrival, the Member State of
consignment of the goods;

b) in the Member State of despatch, the Member State

of destination of the goods;

c)

the delivery terms;

d) the quantity of the goods in net mass and supplemen-

tary units;

the value of the goods;

the nature of the transaction;

the presumed mode of transport.

e)

f)

g)

1.3.
In addition, Member States are at present allowed
to require that the following information be shown on
the statistical data medium:

a)

in the Member State of arrival, the country of origin;
however, this item may be required only as allowed