Council Conclusions of 9 March 1998 concerning the establishment of the Code of Conduct Group (business taxation)
Date: 1998-03-09
Institutions: Council of the European Union
Subjects: code of conduct, tax system, type of business

1.4.98

EN

Official  Journal  of  the  European  Communities

C  99/1

I

(Information)

COUNCIL

COUNCIL  CONCLUSIONS

of  9  March  1998

concerning  the  establishment  of  the  Code  of  Conduct  Group  (business  taxation)

(98/C  99/01)

THE  COUNCIL  OF  THE  EUROPEAN  UNION,

by  the  first  vice(cid:220)chairman  until  a  new  chairman  has
been  appointed;

1. RECALLS  that  the  Council  and  the  representatives  of
the  Governments  of  the  Member  States,  meeting
within  the  Council,  adopted  on  1  December  1997  a
for  business
resolution  on  a  code  of  conduct 
taxation(cid:216)(˛),  paragraph  H  of  which  provides  that  a
group  will  be  established  by  the  Council  to  assess  the
tax  measures  that  may  fall  within  the  scope  of  the
Code  and  to  oversee  the  provision  of  information  on
those  measures;

5. EXPRESSES  confidence  that  the  chairman  will  be
appointed  by  common  accord,  but  agrees  that,  if
the  chairman  shall  be  elected  by  a
necessary, 
majority  of  the  high(cid:220)level  representatives  of  the
Group;

6. AGREES  that  the  Member  State  whose  representative
is  appointed  chairman  shall  have  two  representatives
on  the  Group,  for  the  chairman’s  period  of  office;

2. CONFIRMS 

taxation) 

the  establishment  of 
(business 

the  Code  of
(hereinafter
Conduct  Group 
called  the  "Group’),  set  up  within  the  framework  of
the  Council,  to  assess  the  tax  measures  that  may  fall
within  the  scope  of  the  code  of  conduct  for  business
taxation  and  to  oversee  the  provision  of  information
the
on 
respective  competences  of  Member  States  and  the
Community  in  the  fields  covered  by  the  work  of  the
Group  and  without  prejudice  to  Article  151  of  the
Treaty  establishing  the  European  Community  as
regards  preparing  the  work  of  the  Council;

those  measures,  without  prejudice 

to 

7. AGREES 

the 

that 

the  delegation  holding 

first  vice(cid:220)chairman  will  be
designated  from  among  the  representatives  of  the
Member  States  by 
the
Presidency  of  the  Council,  for  the  duration  of  its
term  of  office,  and  that  a  second  vice(cid:220)chairman  will
be  designated  by  the  delegation  who  is  next  to  hold
the  Presidency  of  the  Council,  for  the  six(cid:220)month
period  prior  to  the  commencement  of  its  term  of
office;

3. NOTES  that  the  work  of  the  Group  is  accorded
political  importance  and  agrees  that  this  should  be
reflected  in  the  appointment  by  each  Member  State
and  the  Commission  of  a  high  level  representative
and  a  deputy  member.  The  Member  States  and  the
Commission  may  also  appoint  up  to  two  alternates
who  may  stand  in  for  the  high(cid:220)level  representative  or
the  deputy  if  either  is  unable  to  attend  a  meeting  of
the  Group;

8. AGREES  that  if  the  Member  State  of  the  chairman
holds  the  Presidency  of  the  Council,  or  is  next  in
line  to  do  so,  then  a  vice(cid:220)chairman  shall  not  be
the
appointed  by 
chairman’s  period  of  office  and  the  Group  will
consequently  have  only  one  vice(cid:220)chairman  for  that
period;

that  Member  State  during 

9. AGREES  that  the  rules  in  paragraphs  4  to  8  above
shall  be  reviewed  two  years  after  the  date  of
appointment  of  the  first  chairman  of  the  Group;

4. AGREES  that  the  chairman  of  the  Group  appointed
from  among  the  representatives  of  the  Member
States  will  serve  for  two  years  from  the  date  of
appointment; 
leave  office
before  this  period  has  elapsed,  the  chair  will  be  taken

the  chairman 

should 

(˛)(cid:217)OJ  C  2,  6.1.1998,  p.  2.

10. AGREES 

one 

that 

representative 

the  chairman  and  vice(cid:220)chairmen,
together  with 
the
Commission  and  assisted  by  the  General  Secretariat
of  the  Council,  will  form  a  preparatory  group  which
will  help  facilitate  the  work  of  the  Group;  notes  the
important  role  of  the  Commission  in  supporting  the
work  of  the  Group,  as  set  out  in  the  code  of

from 

C  99/2

EN

Official  Journal  of  the  European  Communities

1.4.98

conduct,  notably  in  paragraph  I,  and  in  participating
in  the  follow(cid:220)up  work  of  the  Group;  notes  that,
since  the  Group  operates  within  the  framework  of
the  Council,  the  secretariat  function  will  be  assumed
by  the  General  Secretariat  of  the  Council;  and  is
confident  that  the  General  Secretariat  of  the  Council
and  Commission  will  liaise  closely  with  each  other  to
develop  a  collaborative  approach 
to  ensure  an
efficient  and  effective  working  relationship;

11. AGREES  that  the  Group  shall  meet  not  less  than
twice  a  year  at  a  high  level  to  facilitate  a  political
orientation  to  the  work  of  the  Group  and  that
meetings  of  the  Group  shall  be  convened  by  the
chairman  on  his  own  initiative  or  at  the  request  of  at
least  one  third  of  the  members  of  the  Group;

12. AGREES  that,  subject  to  the  formal  agreement  of  the
Council,  and  in  order  to  assist  the  work  of  the
Group  one  or  more  sub(cid:220)groups  may  be  established
to  consider  particular  issues;

13. AGREES  that  the  work  of  the  Group  shall  be  confi(cid:220)

dential;

14. AGREES  that  the  reports  of  the  Group  forwarded  to
Council  will  reflect  either  the  unanimous  opinion  of
its  members  or  the  various  opinions  expressed  in  the
course  of  the  discussion;

15. AGREES  that,  subject  to  the  formal  agreement  of  the
Council,  any  further  rules  of  procedure  of  the  Group
may  be  established.

COUNCIL  DECISION

of  16  March  1998

appointing  the  members  and  alternate  members  of  the  Advisory  Committee  on  Veterinary
Training

(98/C  99/02)

THE  COUNCIL  OF  THE  EUROPEAN  UNION,

Having  regard  to  Council  Decision  78/1028/EEC  of  18  December  1978  setting  up  an
Advisory  Committee  on  Veterinary  Training(cid:216)(˛),  and  in  particular  Articles  3  and  4  thereof,

Having  regard  to  the  Act  of  Accession  of  1994,  and  in  particular  Article  165(1)  thereof,

Whereas  within  Article  3  of  that  Decision  the  Committee  consists  of  three  experts  from  each
Member  State  and  an  alternate  for  each  of  those  experts;  whereas  the  meaning  of  Article  4  of
that  Decision  the  term  of  office  of  those  experts  and  alternates  is  three  years;

Whereas  by  its  Decision  of  25  March  1994(cid:216)(ˇ)  the  Council  appointed  the  members  and
alternate  members  of  the  Committee  for  the  period  25  March  1994  to  24  March  1997;

Whereas  by  its  Decision  of  21  December  1995(cid:216)(—)  the  Council  appointed  the  Austrian,  Finnish
and  Swedish  members  and  alternate  members  of  the  Committee  for  the  period  ending  on
24  March  1997;

Whereas  the  Governments  of  the  Member  States  have  each  submitted  a  list  of  the  candidates
for  the  appointment,  replacement  or  renewal  of  the  term  of  office  of  those  members  and
alternate  members,

(˛)(cid:217)OJ  L  362,  23.12.1978,  p.  10.
(ˇ)(cid:217)OJ  C  100,  9.4.1994,  p.  1.
(—)(cid:217)OJ  C  343,  21.12.1995,  p.  4.