2000/565/EC: Commission Decision of 7 September 2000 amending Decision 98/467/EC establishing certain implementing provisions for European Parliament and Council Decision No 888/98/EC establishing a programme of Community action to improve the functioning of the indirect taxation systems of the internal market (Fiscalis Programme) (notified under document number C(2000) 2509)
Date: 2000-09-07
Institutions: European Commission
Subjects: EU programme, action programme, budget, fiscal policy, single market, tax law

20.9.2000

EN

Official Journal of the European Communities

L 236/35

COMMISSION DECISION

of 7 September 2000

amending Decision 98/467/EC establishing certain implementing provisions for European Parlia-
ment and Council Decision No 888/98/EC establishing a programme of Community action to
(Fiscalis
improve the functioning of

taxation systems of

the internal market

the indirect

Programme)

(notified under document number C(2000) 2509)

(2000/565/EC)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European
Community,

Having regard to Decision No 888/98/EC of the European
Parliament and Council of 30 March 1998 establishing a
programme of Community action to improve the functioning
of the indirect taxation systems of the internal market (Fiscalis
Programme) (1), and in particular Article 10 thereof,

Whereas:

(1)

(2)

(3)

(4)

(5)

The experience gained from the organisation of activities
organised on the basis of Decision 98/467/EC (2) has
indicated that,
in the interest of sound and efficient
management, certain changes are necessary to improve
the management of the Programme.

The increased involvement of Member States in the
practical management of the Programme will reduce
bureaucracy and improve efficiency.

Evaluation is essential to the sound management of the
Programme and the methods of evaluation must be
responsive to change and capable of assessing the
impact of the activities of the Programme.

In the context of the internal market, there are benefits
to be obtained from the exchange of experiences
between officials responsible for indirect taxation and
those working in related fields and that such cross-fertili-
sation can best be achieved through the organisation of
joint seminars.

The extension of the scope of the implementing provi-
sions to include certain expenses related to activities
carried out by Member States on behalf of
the
Community (i.e. the Community components of existing
and future communication and information-exchange
systems, manuals and guides, as well as the development
taxation
of necessary common tools
training,
further
involvement in the manage-
increases Member States'
ment of
thereby improving the
the Programme,
Programme's effectiveness and efficiency.

including linguistic training tools)

indirect

for

(1) OJ L 126, 28.4.1998, p. 1.
(2) OJ L 206, 23.7.1998, p. 43.

(6)

(7)

Decision 98/467/EC should be amended accordingly.

The measures provided for in this Decision are in
accordance with the opinion of the Committee referred
to in Article 11 of Decision No 888/98/EC,

HAS ADOPTED THIS DECISION:

Article 1

Decision 98/467/EC is amended as follows:

1. Article 1 is replaced by the following:

‘Article 1

This Decision lays down certain implementing provisions in
respect of European Parliament and Council Decision No
888/98/EC establishing a programme of Community action
to improve the functioning of the indirect taxation systems
of the internal market (Fiscalis Programme). These provi-
sions relate to:
— the organisation of the activities referred to in Article 5

of Decision No 888/98/EC,

— the financial management and control

in connection
with the activities referred to in Article 4(1) and (2),
Article 5 and Article 6(1)(c) of Decision No 888/98/EC,
— the procedures for continuous evaluation and follow-up
of the activities referred to in Article 5 of Decision No
888/98/EC.’

2. Article 5(2) is replaced by the following:

As a general rule, exchanges and seminars shall be
‘2.
completed within the same calendar year as that in which
the Community bears the related expenses.
Journeys by
officials to or from other Member States related to multilat-
eral controls shall be completed within a period of time not
exceeding eight months. The last journey, within that eight-
month period, shall be completed a the latest during the
first calendar year following the year in which the multilat-
eral control was selected in accordance with Article 5(3) of
Decision No 888/98/EC for financial support
from the
Community. Exceptions to this general rule should be noti-
fied to the Commission in advance. In the absence of an
opinion to the contrary from the Commission within 10
working days of
the
Community shall bear the expenses related to the activity
concerned.’

the notification,

the receipt of

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Official Journal of the European Communities

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3. In Article 7(4) first and third sentence the words ‘two weeks’

are replaced by the words ‘four weeks’.

4. Article 8 is amended as follows:

(a) Paragraph 1 is replaced by the following:

The total amount of expenses for activities referred
2.
to in Article 1, second indent that may be borne by the
Community for each Member State may be adjusted
throughout the year. Such adjustments shall be justified
in the light of the reports of actual and forecast expendi-
ture referred to in paragraph 9 of this Article.’

(b) Paragraphs 5 and 6 are replaced by the following:

‘1.
No more than 15 seminars may be organised in
any given year. Proposals for seminars may be made by
the Member States or the Commission in accordance
with the model established by the Commission. The
seminars chosen shall be those which are most likely to
meet the general objectives of the Programme, as set
down in Article 3 of Decision No 888/98/EC.

Seminars may be organised jointly with bodies other
than indirect
taxation administrations, provided that
expenses relating to the organisation of such a joint
seminar are shared pro-rata and that the joint seminar is
likely to meet the general objectives of the Programme,
as set down in Article 3 of Decision No 888/98/EC.’

(b) Paragraph 4 is replaced by the following:

‘4.
The Community shall bear other expenses relating
to the organisation of seminars not covered by the
travel and subsistence expenses of officials and agreed
between the Commission and the host Member State in
accordance with paragraph 5. The Member States'
administrations shall pay the supplier(s) using funds
services contracted
provided for
relating to the organisation of seminars following the
appropriate guidelines established by the Commission.’

that purpose for

‘5.
The Member States shall reimburse on behalf of
the Community the travel and subsistence expenses
incurred by officials in the course of exchanges, semi-
nars or multilateral controls up to the total amount of
travel and subsistence expense established in accordance
with paragraphs 1 and 2. The Member States shall
ensure that only expenses incurred in accordance with
the rules set down in the appropriate guidelines estab-
lished by the Commission are reimbursed.

The Commission shall

6.
in turn reimburse the
Member States the expenses they have reimbursed on
behalf of the Community in accordance with paragraph
5. A maximum of 60 % of the total amount that the
Community will bear for each Member State will be
paid to each Member State at the beginning of the year.
Further payments to the Member States may be made
subsequently, as necessary and to cover other actions
under Article 1, second indent, carried out on behalf of
the Community by Member States. These subsequent
the Commission
payments may be withheld until
considers that all the provisions of this Decision,
in
particular paragraphs 9 and 10 of this Article and of
Article 11, have been fulfilled.’

Article 10 is amended as follows:

(c) Paragraph 8 is replaced by the following:

(a) Paragraphs 1 and 2 are replaced by the following:

‘1.
The total amount incurred by each Member State
that may be borne by the Community in a given year
shall be determined by the Commission, taking into
account:

— the annual budgetary appropriations authorised for

the Fiscalis Programme,

— the appropriations required for Fiscalis activities
than exchanges, seminars and multilateral

other
controls,

— the appropriations required to reimburse the cost of
participation of officials and outside experts at
seminars,

— the number of officials in each Member State eligible
to participate in the activities of the Programme (in
accordance with Article 3(6)),

— the number of Member States,

— any adjustments made in accordance with paragraph
2; and in the light of the reports referred to in
paragraph 10,

— and the number of taxable persons in each Member

State making intra-Community supplies.

‘8.
The Member States shall preserve either in the
original or in electronic form for five years all necessary
supporting documentation or related information.

Inspection shall be carried out, in accordance with the
procedures laid down in the Financial Regulation (*), by
Commission officials
representing the Authorising
Officer by means of examination of the files related to
the management of the funds received in relation to the
activities of the Programme and,
if necessary, on the
spot.

(*) OJ L 356, 31.12.1977, p. 1.’

5. Article 11 is amended as follows:

(a) In Paragraph 1 the introductory phrase is replaced by

the following:

‘The Member States shall ensure that the evaluation
forms in accordance with the model established by
the Commission are completed and countersigned and
communicated to the Commission within the dead-
lines indicated.’

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(b) In paragraph 2 the fourth indent is replaced by the

following:

It shall, however, not apply to activities which commenced
before that date.

‘— report of each multilateral control by the leading
Member State. This report shall be sent
to the
Commission before the end of the eighth month
of the second calendar year following the year in
which the multilateral control was
selected in
accordance with Article 5(3) of Decision No 888/
98/EC for financial support from the Community.
forward the report to all
The Commission shall
Member States
subsequently be
discussed by the Committee.’

and it

shall

Article 3

This Decision is addressed to the Member States.

Done at Brussels, 7 September 2000.

6. The Annexes are deleted.

This Decision shall apply from 1 January 2000.

Article 2

For the Commission

Frederik BOLKESTEIN

Member of the Commission