WRITTEN QUESTION E-3403/00 by Monica Frassoni (Verts/ALE) to the Commission. Seconded national experts system: operation and current state of affairs.
Date: 2000-11-07
Institutions: European Parliament, Provisional data
Subjects: EU Member State, financing, public administration, public sector, recruitment, self-employed person

6.6.2001

EN

Official Journal of the European Communities

C 163 E/107

Answer given by Mr Bolkestein on behalf of the Commission

(6 December 2000)

Article 22(3)(a) of the Sixth VAT directive (1) obliges a taxable person to issue an invoice, or other
document serving as an invoice (including, where approved by the Member State concerned, a cash
register receipt) in respect of supplies of goods or services to another taxable person. No such obligation
arises in Community law in respect of supplies to non-taxable persons. The collection and control of VAT
in the Community falls under the competence of Member States which may impose obligations which they
deem necessary for the correct collection of the tax and for the prevention of evasion.

The non-issue of a VAT receipt is in itself therefore not a presumption of fraud by a supplier. A taxable
person is obliged to account for VAT on all sales even those for which a VAT receipt has not been issued.
In the context of a control of a taxable person, Member States(cid:146) tax administrations take cash sales into
account.

As there are many different national estimates of tax evasion it has not been possible to compile any
overall reliable figure.

At Community level the Commission is,
in accordance with Article 14 of Council Regulation (EEC)
No 218/92 and Article 12 of Regulation (EEC, Euratom) No 1553/89, continuously monitoring the
effectiveness of Member States(cid:146) collection and control of VAT as well as administrative cooperation. The
last reports based on the above-mentioned regulations made several recommendations to the Member
States on how to improve control and the fight against VAT fraud (2). At Community level,
the
Commission will soon present new legislation in order to make it possible for Member States to improve
administrative cooperation substantially.

(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States
relating to turnover taxes (cid:129) Common system of value added tax: uniform basis of assessment (OJ L 145,
13.6.1977).

(2) Third Article 14 Report on the Application of Council Regulation (EEC) No 218/92 of 27 January 1992 on
administrative cooperation in the field of indirect taxation (VAT) (OJ L 24, 1.2.1992) and Fourth Report under
Article 12 of Regulation (EEC, EURATOM) No 1553/89 on VAT Collection and Control Procedures (OJ L 155,
7.6.1989).

(2001/C 163 E/116)

WRITTEN QUESTION E-3403/00

by Monica Frassoni (Verts/ALE) to the Commission

(7 November 2000)

Subject: Seconded national experts system: operation and current state of affairs

The Commission set up the seconded national experts system by its decision of 7 January 1998, amended
by its decision of 3 February 1999, in order to supply the Commission with staff with more specialised
experience, especially in technical sectors, for a fixed period of time, and to allow officials from the
Member States(cid:146) administrations to gain work experience within Commission departments.

Is the Commission aware of how many national experts are currently working at the Commission?

Which technical sectors are they working in?

Is the Commission aware of the grades at which the various experts are classified?

How many of the national experts come from national administrations, and how many from private
enterprises?

What is the breakdown, with regard to nationality, of the duties of national experts?

C 163 E/108

Official Journal of the European Communities

EN

6.6.2001

Answer given by Mr Kinnock on behalf of the Commission

(15 December 2000)

687 national experts are currently working at the Commission and financed through the operational and
research provisions of the Commission budget. Their engagement relates to the various needs, and they are
working in all Commission services, except
Interpreting and Conference Service and the
the Joint
Translation Service.

There are no grades of classification. National experts are considered, in a general way, as equivalent to the
A officials category, without any difference of grades.

655 national experts originate from the public sector and 32 are from the private sector. Tasks given to
national experts are not attributed on the basis of nationality.

On 13 November 2000 the nationality of seconded national experts was as follows:

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

Austria

Portugal

Finland

Sweden

United Kingdom

Other

21

25

115

21

49

126

11

51

1

42

26

17

34

28

105

15

687

Total:

A table giving an overview of the distribution of these experts by Directorate general is sent directly to the
Honourable Member and to the Parliament(cid:146)s secretariat.

(2001/C 163 E/117)

WRITTEN QUESTION E-3409/00

by Sebastiano Musumeci (UEN) to the Commission

(7 November 2000)

Subject: Obligations on olive mill-owners under Regulation (EC) No 2366/98

Regulation (EC) No 2366/98 (1) imposes several burdens on olive mill-owners, including purchasing an
electronic weighing system, installing separate electricity meters for each different type of activity and
issuing certificates for each individual pressing.