WRITTEN QUESTION E-0920/00 by Theresa Villiers (PPE-DE) to the Commission. Tax groups.
Date: 2000-03-25
Institutions: European Parliament, Provisional data
Subjects: European tax cooperation, committee (EU)

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The humanitarian relief provided either by donors or through the oil-for-food facility can at best only off-
set for a short term some of the worst effects of the breakdown of the Iraqi economy including food
production and supply. An economic recovery and long term reconstruction can only come about after an
end to the embargo, but this requires the full and constructive cooperation of the Iraqi authorities with the
United Nations (UN).

By UN Security Council Resolution No 1284, UN Member States have proposed to lift the sanctions,
subject to reinstating a monitoring and controlling mechanism. Iraq has unfortunately so far not accepted
the resolution, but neither has it officially rejected it. The Commission fully supports efforts which may
engage the Iraqi government in a dialogue on the implementation of the resolution and the subsequent
lifting of the sanctions.

the Iraqi oil

The high oil prices during the last year have increased the revenues under the oil-for-food facility. As a
consequence,
income might exceed the ceiling established by the UN for oil-for-food
arrangement. If the sanctions and as a result the ceiling are lifted, the level of Iraqi oil production will be
determined by the capacity of its oil production infrastructure. This is in a dire state due to years of
maintenance neglect and will limit any significant increase of the production output in the short-term,
since rehabilitation works will take years.

(2001/C 89 E/004)

WRITTEN QUESTION E-0920/00

by Theresa Villiers (PPE-DE) to the Commission

(25 March 2000)

Subject: Tax groups

Can the Commission please provide details of all formal and informal groups and committees currently
active in the field of taxation and taxation policy at EU level?

Specifically, could the Commission please state:

(a)

the remit of these groups,

(b)

their composition,

(c)

the date these groups first met, and

(d) what future meetings are scheduled?

Answer given by Mr Bolkestein on behalf of the Commission

(10 May 2000)

The following committees and working groups are currently operating in the taxation field under the
auspices of the Commission:

(cid:129) The Value Added Tax Committee, composed of representatives of the administrations concerned and
chaired by a Commission official, is a forum for discussion of VAT issues and gives its opinion, in an
advisory capacity, on all questions of application of the Sixth VAT Directive. It was established on the
first on
basis of Article 29 of
23/24 November 1977. The next meeting is scheduled for 27 June 2000.

the Sixth VAT Directive (77/388/EEC) (1). The Committee met

(cid:129) The Excise Committee is composed of representatives of the indirect tax administrations of Member
States and is chaired by a Commission official. It acts as a committee assisting the Commission in its
tasks of laying down measures for the application of certain provisions of Council Directive 92/12/
CEE of 25 February 1992 on the general arrangements for products subject to excise duty and on the
holding movement and monitoring of such products (2) (under the regulatory committee procedure)
and, as a forum allowing Member States to discuss about matters concerning the application and
interpretation of Community excise provisions. It meets three or four times per year. It met for the
first time on 7/8 May 1992 and its next meeting is scheduled for 6/7 July 2000.

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(cid:129) The Standing Committee on Administrative Co-operation (SCAC), composed of representatives of the
administrations concerned and chaired by a Commission official,
is the forum for discussing
administrative co-operation. It deals with the application of Council Regulation (EEC) No 218/92 of
27 January 1992 on administrative co-operation in the field of indirect taxation (3) and Council
Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent
authorities of the Member States (4).
It also acts as the management committee for the Fiscalis
programme under Parliament and Council Decision No 888/98/EC of 30 March 1998 establishing a
programme of Community action to ameliorate the indirect taxation systems of the internal market
(Fiscalis programme) (5). SCAC has three specialised subcommittees: SCAF (Anti-Fraud Subcommittee),
SCAT (Training Subcommittee) and SCIT (Information Technology Subcommittee). The SCAC was
established by Regulation 218/92 of 27 January 1992. It met for the first time on 10 and 11 January
1992 (although a first meeting took place before the establishment of the Committee as such, on
20/21 January 1992). The next meeting is planned for 11/12 July 2000.

(cid:129) The Taxation Policy Group, composed of the Finance Ministers(cid:146) personal representatives and chaired
by the member of the Commission with special responsibility for taxation, was set up to provide a
forum for the informal discussion of current taxation policy issues in the context of the Community
objectives of reducing distortions of competition in the single market, preventing significant erosion of
Member States(cid:146) tax revenues and promoting job creation. It met for the first time on 11 March 1997,
a meeting took place on 5 May 2000 and a further meeting is likely to take place in July 2000.
A subgroup composed of representatives of the tax administrations was established to look into the
tax arrangements applicable to supplementary pension schemes and life assurance policies. It met for
first time on 11 January 1999 and twice in all. No further meetings are scheduled for the present.

(cid:129) High Level Working Group on (cid:145)consistency between tax and customs policies(cid:146). The mandate of the
Group requires the group to (cid:145)examine the consistency between customs and indirect taxation with
regard to policy and legislation, with a view to identifying discrepancies that cause difficulties for
economic operators and for administrations or an increased risk of fraud and to propose solutions(cid:146).
The composition depends on the issues to be discussed (cid:129) they are either high level or technical
(although with high level authority) representatives of customs and indirect tax administrations of
Member States together with high level representatives of the taxation and customs services of the
Commission. The first meeting of this group was on 25 June 1999. The next meeting is scheduled for
16 June 2000.

(cid:129) Working Party No 1, composed of representatives of the administrations concerned and chaired by a
Commission official,
is an advisory body which assists the Commission in preparing legislative
measures in the VAT field. It is an informal working group so there was no formal establishment of
the group as such. The date of the next meeting has not been decided yet.

(cid:129) Working Group No 2, on indirect taxes other than VAT, meets irregularly. Its purpose is to assist the
Commission in collecting information. The next meeting will be a joint meeting with the Directorate-
instruments in reducing CO2 emissions of passenger cars(cid:146). The
general on Environment on (cid:145)fiscal
Group consists of officials of
tax administrations and some non
governmental organisations.
Its first meeting took place before 1992, there was a meeting on
10 April 2000 and its next meeting is scheduled for March 2001.

the Member States(cid:146)

indirect

(cid:129) The Working Group (cid:145)Structures of the Taxation Systems(cid:146) (former (cid:145)Chapter IX-group(cid:146)) was established
in 1994/1995 to follow up with Member States on Chapter IX (reducing non-wage labour costs) of
the Commission(cid:146)s white paper (cid:145)Growth, competitiveness and employment(cid:146) (6). The Group meets once
or twice a year and its members come from finance ministries and sometimes from social affairs
ministries. The date for a next meeting has not yet been confirmed. It will be a joint meeting with the
Directorate general for Employment working group on indicators to monitor the employment strategy
and it will be devoted to the discussion of labour tax indicators.

In response to the request of ministers to the Commission to undertake a study in the field of company
taxation, the Commission has created two informal advisory panels of experts. The study requested has
two elements and the panels are each dealing with one element. One is an examination of differences in

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effective corporate taxation rates in the Community. The other is a consideration of remaining tax
obstacles to cross-border economic activity in the internal market. The first panel
is composed of
academics and other experts in the evaluation of effective levels of company taxation. The second panel
is composed of experts from the business community and social partners at a Community level (business
associations, trade unions, accountancy associations etc.). The first panel met for the first time on 9 July
1999; the date for its next meeting is not yet scheduled. The second panel met for the first time on 13 July
1999 and its next meeting is planned for 19 May 2000.

In addition, the Commission organises from time to time meetings of the heads of customs and tax
administrations and meetings of the deputy heads of indirect taxation departments, during which all major
issues within their areas of responsibility are discussed, so as to ensure co-ordination between the two
areas. A meeting may take place at the end of the year.

In addition to the committees and working parties operating under the auspices of the Commission, there
are specialised working groups in the taxation field meeting within the Council. The Council will be able
to provide the Honourable Member with information on these groups.

(1) OJ L 145, 13.6.1977.
(2) OJ L 76, 23.3.1992.
(3) OJ L 24, 1.2.1992.
(4) OJ L 336, 27.12.1977.
(5) OJ L 126, 28.4.1998.
(6) COM(94) 219 final.

(2001/C 89 E/005)

WRITTEN QUESTION E-0979/00

by Niels Busk (ELDR) to the Commission

(31 March 2000)

Subject: Re-importation of goods eligible for refunds

European exporters are in practice being held accountable for the illegal re-importation into the
Community of a number of sensitive products which are eligible for refunds and are thereby being held
to account for circumstances beyond their control.

Will the Commission take steps to ensure that the legal and financial responsibility for any illegal re-
importation into the Community of goods eligible for refunds is placed on third country exporters and/or
authorities by requiring certificates of authenticity, for example?

Will the Commission introduce a rule whereby responsibility is transferred to the importer once the
customs formalities in respect of an exported product in a third country are completed?

Does the Commission agree that repayment should be required only insofar as the authorities are able to
prove the exporter(cid:146)s complicity or that re-importation occurred under circumstances within the exporter(cid:146)s
control?

Answer given by Mr Fischler on behalf of the Commission

(25 May 2000)

The Commission and the Member States have held numerous discussions on the question of reimporting
into the Community products eligible for export refunds, with a view to determining what mechanism
could be set up in order to prevent Community funds from being granted in respect of economic
operations for which the export refund system is not intended.