2002/852/EC: Decision No 4/2002 of the Association Council between the European Communities and their Member States, of the one part, and the Republic of Estonia, of the other part, of 24 May 2002 adopting the terms and conditions for Estonia's participation in the Community Fiscalis programme
Date: 2002-05-24
Institutions: EC–Estonia Association Council
Subjects: EU programme, Estonia, association agreement (EU), shareholding, tax system

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DECISION No 4/2002 OF THE ASSOCIATION COUNCIL BETWEEN THE EUROPEAN
COMMUNITIES AND THEIR MEMBER STATES, OF THE ONE PART, AND THE REPUBLIC OF
ESTONIA, OF THE OTHER PART

of 24 May 2002

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

(2002/852/EC)

THE ASSOCIATION COUNCIL,

Having regard to the Europe Agreement establishing an asso-
ciation between the European Communities and their Member
States, of the one part, and the Republic of Estonia, of the other
part (1), and in particular Article 108 thereof,

Whereas:

(1)

(2)

(3)

According to Article 108 of
the Europe Agreement,
Estonia may participate in framework programmes,
specific programmes, projects or other actions of the
Community in the fields laid down in Annex X to the
Agreement.

According to this Annex, the Association Council may
agree to add other fields of Community activities to
those listed in the Annex.

According to the abovementioned Article 108, the Asso-
ciation Council is to decide upon the terms and condi-
tions for Estonia's participation in these activities,

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 on the day of its adoption
by the Association Council.

HAS DECIDED AS FOLLOWS:

Done at Brussels, 24 May 2002.

Article 1

Estonia shall participate in the Community Fiscalis programme
(hereinafter referred to as the ‘Programme’) according to the

For the Association Council

The President

J. PIQUÉ I CAMPS

(1) OJ L 68, 9.3.1998, p. 3.

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ANNEX I

TERMS AND CONDITIONS FOR ESTONIA'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), Estonia'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, and in so far as Community
law on indirect taxation so permits. Accordingly, Estonia'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 in so far 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 EU.

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

3. Annex II establishes the financial contribution to the general budget of the European Union that Estonia 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 accordance
with the principles laid down in Article 113(2) of the Europe Agreement between the European Communities and
their Member States, of the one part, and Estonia, of the other part.

4. Representatives of Estonia 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 Estonia for the rest of the
points, as well as at the time of voting.

5. The Member States of the European Union and Estonia 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 Estonia 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 Estonia in the programme will be continuously monitored on a partnership basis
involving Estonia and the Commission. Estonia 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 Estonia 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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ANNEX II

ESTONIA'S FINANCIAL CONTRIBUTION TO THE FISCALIS PROGRAMME

1. Estonia'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 participation in seminars and exchanges. It is estimated
for the calculation of the financial contribution that Estonia will participate in 15 seminars and 20 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 Estonia plans to participate during that year. The adjust-
ment will take place by means of the required call for funds that Estonia will receive from the Commission, as
referred to under point 6.

3. Estonia's contribution will be EUR 94 984 for every single year of participation, unless determined otherwise within
the conditions under point 2. From this sum, an amount of EUR 6 214 will cover supplementary costs of an admin-
istrative nature related to the management of the programme by the Commission stemming from Estonia's participa-
tion.

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

national budget.

5. Estonia 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 Estonia's annual Phare allo-
cations, 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 Estonia by means of a separate Financing Memorandum.
Together with the part coming from Estonia's State budget, these funds will constitute Estonia's national contribution,
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 Estonia's contribution.

Upon entry into force of this Decision, the Commission will send to Estonia one or more call 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.

Estonia 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 Estonia 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. Estonia 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
Estonia in the programme activities and on the expected participation for the rest of the year. The Estonian depart-
ment concerned will use these advances to pay for the travel tickets and daily subsistence allowances for Estonian
participants.

8. Travel costs and subsistence costs incurred by representatives and experts of Estonia 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).