2002/814/EC: Decision No 2/2002 of the EU-Romania Association Council of 14 May 2002 adopting the terms and conditions for Romania's participation in the Community Fiscalis programme
Date: 2002-05-14
Institutions: EC–Romania Association Council
Subjects: EU programme, Romania, shareholding, tax system

L 280/84

EN

Official Journal of the European Communities

18.10.2002

DECISION No 2/2002 OF THE EU-ROMANIA ASSOCIATION COUNCIL

of 14 May 2002

adopting the terms and conditions for Romania's participation in the Community Fiscalis
programme

(2002/814/EC)

THE ASSOCIATION COUNCIL,

Having regard to the Europe Agreement establishing an associa-
tion between the European Communities and their Member
States, of the one part, and Romania, of the other part (1),

Having regard to the Additional Protocol (2) to the Europe
Agreement concerning Romania's participation in Community
programmes, and in particular Articles 1 and 2 thereof,

Whereas:

(1)

(2)

(3)

According to Article 1 of
the Additional Protocol,
Romania may participate in Community framework
programmes, specific programmes, projects or other
actions dealing with a wide range of areas.

Article 1 also provides that fields of Community activ-
ities other than those listed therein may be included too.

According to Article 2 of the Additional Protocol, the
is to decide upon the terms and
Association Council
conditions for Romania's participation in the activities
referred to in Article 1 thereof,

according to the terms and conditions set out in Annexes I and
II which shall form an integral part of this Decision.

Article 2

This Decision shall apply for the duration of the remaining life-
time of the Programme. Nevertheless, should the Community
decide to extend the duration without any substantial change
within the Programme, this Decision would also be extended
correspondingly and automatically if no Party denounces it.

Article 3

This Decision shall enter into force the day of its adoption by
the Association Council.

HAS DECIDED AS FOLLOWS:

Done at Brussels, 14 May 2002.

Article 1

participate

in

Romania
programme

shall

(hereinafter

referred to as

the Community

Fiscalis
‘the Programme’)

For the Association Council

The President

M. GEOANA

(1) OJ L 357, 31.12.1994, p. 2.
(2) OJ L 317, 30.12.1995, p. 40.

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Official Journal of the European Communities

L 280/85

ANNEX I

TERMS AND CONDITIONS FOR ROMANIA'S PARTICIPATION IN THE FISCALIS PROGRAMME

1. As stated in Article 7 of Decision No 888/98/EC of the European Parliament and of the Council of 30 March 1998
establishing a programme of Community action to ameliorate the indirect taxation systems of the internal market
(Fiscalis programme) (1), Romania's participation in the Fiscalis Programme (hereinafter referred to as the ‘Programme’)
shall take place in accordance with the conditions laid down in the Europe Agreement, the Additional Protocol and
insofar as Community law on indirect taxation so permits. Accordingly, Romania's participation in the Programme's
activities shall take place under the following conditions:

— activities envisaged by Article 4 (communication and information-exchange systems, manuals and guides) will be

allowed insofar as Community indirect taxation provisions make it possible,

— activities envisaged by Article 5(1) (exchanges of officials) and (2) (seminars) as well as those envisaged by Article

6 (common training initiative) will be allowed under the conditions laid down in these Articles,

— activities envisaged by Article 5(3) (multilateral controls) will not be allowed, as the Community legal framework
for cooperation in this domain, pursuant to Directive 77/799/EEC (2) and Regulation (EEC) No 218/92 (3), is
applicable only to countries which are Member States of the European Union.

2. The terms and conditions for the submission, assessment and selection of applications for seminars and exchanges
related to officials of Romania shall be the same as those applicable to officials of the 15 national administrations of
the Member States of the European Union.

3. Annex II establishes the financial contribution to the general budget of the European Union that Romania will have
to pay at the beginning of every financial year to cover the costs resulting from its participation in the Programme,
from 2001 to 2002. The Association Committee is entitled to adapt this contribution whenever necessary in accor-
dance with the principles laid down in Article 110(2) of the Europe Agreement between the European Communities
and their Member States, of the one part, and Romania, of the other part.

4. Representatives of Romania will participate, as observers and for the points which concern them, in the Standing
Committee on Administrative Cooperation in the field of Indirect Taxation provided for in Article 11(1) of Decision
No 888/98/EC. This Committee shall meet without the presence of representatives of Romania for the rest of the
points, as well as at the time of voting.

5. The Member States of the European Union and Romania will make every effort, within the framework of the existing
provisions, to facilitate the free movement and residence of all persons eligible under the Programme moving between
Romania and the EU Member States for the purpose of participating in activities covered by the Decision.

6. Without prejudice to the responsibilities of the Commission of the European Communities and the Court of Auditors
of the European Communities in relation to the monitoring and evaluation of the Programme pursuant to Decision
No 888/98/EC, the participation of Romania in the Programme will be continuously monitored on a partnership basis
involving Romania and the Commission. Romania will submit the necessary reports to the Commission and take part
in other specific activities set out by the Community in that context.

7. The language to be used as regards the application process, contracts, reports to be submitted and other administra-

tive arrangements for the Programme, will be one of the official languages of the European Community.

8. The Community and Romania may terminate activities under this Decision at any time upon 12 months' notice in
writing. Activities in progress at the time of termination shall continue until their completion under the conditions
laid down in this Decision.

(1) OJ L 126, 28.4.1998, p. 1.
(2) OJ L 336, 27.12.1977, p. 15. Directive as last amended by the 1994 Act of Accession.
(3) OJ L 24, 1.2.1992, p. 1.

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Official Journal of the European Communities

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ANNEX II

ROMANIA'S FINANCIAL CONTRIBUTION TO THE FISCALIS PROGRAMME

1. Romania's financial contribution will be added to the amount available each year in the general budget of the
European Union for commitment appropriations to meet the Commission's financial obligations stemming from work
to be carried out for the implementation, management and operation of the Fiscalis programme (hereinafter referred
to as the ‘Programme’).

2. The financial contribution has been calculated considering an average daily allowance of EUR 146 and an average
travel allowance of EUR 695 representing costs incurred for participating in seminars and exchanges. It is estimated
for the calculation of the financial contribution that Romania will participate in 15 seminars and 25 exchanges, as an
average number of activities per year. The financial contribution may be adjusted at the beginning of each year to take
into account the actual number of activities in which Romania plans to participate during that year. The adjustment
will take place by means of the required call for funds that Romania will receive from the Commission, as referred to
under point 6.

3. Romania's contribution will be EUR 109 638 for every single year of participation, unless determined otherwise
within the conditions under point 2. From this sum, an amount of EUR 7 173 will cover supplementary costs of an
administrative nature related to the management of the Programme by the Commission stemming from Romania's
participation.

4. Romania will pay the annual supplementary costs of an administrative nature referred to under point 3 from its

national budget.

5. Romania will pay 50 % of the annual remaining cost of its participation from its national budget for the year 2001;

60 % for the year 2002.

Subject to PHARE separate programming procedures, the remaining 50 % will be paid from Romania's annual PHARE
allocations, subject to the availability of the relevant budgetary appropriations, for the year 2001; 40 % for the year
2002. The requested PHARE funds will be transferred to Romania by means of a separate Financing Memorandum.
Together with the part coming from Romania's State budget, these funds will constitute Romania's national contribu-
tion, out of which it will make payments in response to annual calls for funds from the Commission.

6. The Financial Regulation of 21 December 1977 applicable to the general budget of the European Union (1) will apply,

in particular to the management of Romania's contribution.

Upon entry into force of this Decision, the Commission will send to Romania one or more call(s) for funds corre-
sponding to its contribution to the costs of the activities for the current year. The contribution will be expressed in
euro and paid into a euro bank account of the Commission.

Romania will pay its contribution according to the call for funds:

— for the part financed from its national budget, at the latest three months after the call for funds is sent out,

— for the part financed from PHARE, at the latest within a period of 30 days after the corresponding PHARE funds

have been sent to the country.

Any delay in the payment of the contribution shall give rise to the payment of interest by Romania on the
outstanding amount from the due date. The interest rate corresponds to the rate applied by the European Central
Bank, on the due date, for its operations in euro, increased by 1,5 percentage points.

7. The daily subsistence allowances are applicable to all participants in the Programme and are determined on a country
per country basis by the Commission. Romania will receive a first budget advance from the Commission at the begin-
ning of every year. A second advance may be paid at the middle of the year depending on the actual participation of
Romania in the Programme activities and on the expected participation for the rest of the year. The Romanian depart-
ment concerned will use these advances to pay for the travel tickets and daily subsistence allowances for Romania
participants.

8. Travel costs and subsistence costs incurred by representatives and experts of Romania for the purposes of taking part
as observers in the work of the committee referred to in point 4 of Annex I, shall be reimbursed by the Commission
on the same basis as for the Member States of the European Union.

(1) OJ L 356, 31.12.1977, p. 1. Regulation as last amended by Regulation (EC) No 762/2001 (OJ L 111, 20.4.2001, p. 1).