2002/751/EC: Decision No 3/2002 of the EU-Czech Republic Association Council of 18 June 2002 adopting the terms and conditions for the Czech Republic's participation in the Community Fiscalis programme
Date: 2002-06-18
Institutions: EC–Czech Republic Association Council
Subjects: Czechia, EU programme, European integration, accession to the European Union, association agreement (EU), shareholding, tax system

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II

(Acts whose publication is not obligatory)

COUNCIL

DECISION No 3/2002 OF THE EU-CZECH REPUBLIC ASSOCIATION COUNCIL

of 18 June 2002

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

(2002/751/EC)

THE ASSOCIATION COUNCIL,

HAS DECIDED AS FOLLOWS:

Article 1

The Czech Republic shall participate in the Community Fiscalis
programme
‘Programme’)
according to the terms and conditions set out in Annexes I and
II which shall form an integral part of this Decision.

referred to as

(hereinafter

the

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.

Done at Brussels, 18 June 2002.

For the Association Council

The President

J. KAVAN

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

Having regard to the Additional Protocol (2) to the Europe
Agreement concerning the Czech Republic'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, the
Czech Republic may participate in Community frame-
work 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
Association Council
is to decide upon the terms and
conditions for the Czech Republic's participation in the
activities referred to in Article 1 thereof,

(1) OJ L 360, 31.12.1994, p. 2.
(2) OJ L 317, 30.12.1995, p. 45.

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ANNEX I

TERMS AND CONDITIONS FOR THE CZECH REPUBLIC'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), the Czech Republic'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, the Czech Republic's participa-
tion 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 218/1992 (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 the Czech Republic shall be the same as those applicable to officials of the 15 national adminis-
trations of the Member States of the European Union.

3. Annex II establishes the financial contribution to the general budget of the European Union that the Czech Republic
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 neces-
sary in accordance with the principles laid down in Article 108(2) of the Europe Agreement between the European
Communities and their Member States, of the one part, and the Czech Republic, of the other part.

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

5. The Member States of the European Union and the Czech Republic 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 the Czech Republic 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 the Czech Republic in the Programme will be continuously monitored on a part-
nership basis involving the Czech Republic and the Commission. The Czech Republic 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 the Czech Republic 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

THE CZECH REPUBLIC'S FINANCIAL CONTRIBUTION TO THE FISCALIS PROGRAMME

1. The Czech Republic'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 the Czech Republic 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 the Czech Republic plans to participate
during that year. The adjustment will take place by means of the required call for funds that the Czech Republic will
receive from the Commission, as referred to in point 6.

3. The Czech Republic's contribution will be EUR 109 638 for every single year of participation, unless determined
otherwise within the conditions in 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 the
Czech Republic's participation.

4. The Czech Republic will pay the annual supplementary costs of an administrative nature referred to in point 3 from

its national budget.

5. The Czech Republic 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 the Czech Republic'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 the Czech Republic by means of a separate
Financing Memorandum. Together with the part coming from the Czech Republic's State budget, these funds will
constitute the Czech Republic'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 the Czech Republic's contribution.

Upon entry into force of this Decision, the Commission will send to the Czech Republic one or more call for funds
corresponding 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.

The Czech Republic 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 the Czech Republic 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. The Czech Republic will receive a first budget advance from the Commission
at the beginning of every year. A second advance may be paid at the middle of the year depending on the actual parti-
cipation of the Czech Republic in the Programme activities and on the expected participation for the rest of the year.
The Czech department concerned will use these advances to pay for the travel tickets and daily subsistence allowances
for Czech participants.

8. Travel costs and subsistence costs incurred by representatives and experts of the Czech Republic 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).