2003/117/EC: Decision No 3/2002 of the EU-Bulgaria Association Council of 20 November 2002 adopting the terms and conditions for Bulgaria's participation in the Community Fiscalis programme
Date: 2002-11-20
Institutions: EC–Bulgaria Association Council
Subjects: Bulgaria, EU programme, association agreement (EU), single market, tax system

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Official Journal of the European Union

L 47/41

DECISION No 3/2002 OF THE EU-BULGARIA ASSOCIATION COUNCIL

of 20 November 2002

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

(2003/117/EC)

THE ASSOCIATION COUNCIL,

HAS DECIDED AS FOLLOWS:

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

Having regard to the Additional Protocol to the Europe Agree-
ment (2), concerning Bulgaria'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,
Bulgaria 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 may be included too.

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

Article 1

Bulgaria shall participate in the Community Fiscalis programme
(hereinafter referred to as the Programme) 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 on the day of its adoption
by the Association Council.

Done at Brussels, 20 November 2002.

For the Association Council

The President

M. S. PASSY

(1) OJ L 358, 31.12.1994, p. 3.
(2) OJ L 317, 30.12.1995, p. 25.

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Official Journal of the European Union

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ANNEX I

TERMS AND CONDITIONS FOR BULGARIA'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), Bulgaria'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
in so far as Community law on indirect taxation so permits. Accordingly, Bulgaria'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 218/1992 (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 Bulgaria 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 Bulgaria will have to
pay to cover the costs resulting from its participation in the Programme for 2002. The Association Committee is
entitled to adapt this contribution whenever necessary in accordance with the principles laid down in Article 109(2)
of the Europe Agreement between the European Communities and their Member States, of the one part, and the
Republic of Bulgaria, of the other part.

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

5. The Member States of the European Union and Bulgaria 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 Bulgaria 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 Bulgaria in the Programme will be continuously monitored on a partnership basis
involving Bulgaria and the Commission. Bulgaria 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 Bulgaria 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

BULGARIA'S FINANCIAL CONTRIBUTION TO THE FISCALIS PROGRAMME

1. Bulgaria'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 Bulgaria 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 Bulgaria plans to participate during that year. The adjust-
ment will take place by means of the required call for funds that Bulgaria will receive from the Commission, as
referred to under point 4.

3. Bulgaria'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, or 7 % of the adjusted sum of the annual
contribution pursuant to the provisions of point 2, will cover supplementary costs of an administrative nature related
to the management of the Programme by the Commission stemming from Bulgaria's participation.

4. 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 Bulgaria's contribution.

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

Bulgaria will pay its contribution to the annual cost under this Decision according to the calls for funds and at the
latest three months after the calls for funds are sent. Any delay in the payment of the contribution shall give rise to
the payment of interest by Bulgaria 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 percen-
tage points.

5. The daily subsistence allowances are applicable to all participants in the Programme and are determined on a country
per country basis by the Commission. Bulgaria 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
Bulgaria in the Programme activities and on the expected participation for the rest of the year. The Bulgarian depart-
ment concerned will use these advances to pay for the travel tickets and daily subsistence allowances for Bulgarian
participants.

6. Travel costs and subsistence costs incurred by representatives and experts of Bulgaria 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 (EEC) No 762/2001 (OJ L 111, 20.4.2001, p. 1).