CELEX: 51993PC0262
Language: en
Date: 1993-06-01
Title: Amended proposal for a COUNCIL DECISION on the adoption of a community action programme on the vocational training of officials engaged in indirect taxation (Matthaeus-Tax)

COMMISSION OF THE EUROPEAN COMMUNITIES
                                                               C0M(93)   262final - SYN446
                                                               Brussels,   1 June 1993
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                                            Amended proposal for a
                                                COUNCIL DECISION
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                                          taxation    (Matthaeus-Tax)
                            (presented by the Commission pursuant to Article 149(3)
                                              of the EEC-Treaty)
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 ---pagebreak---                                                A
                             EXPLANATORY MEMORANDUM
 On 17 December 1992, the Commission presented to the
 Council the proposed Decision*1* for the adoption of a
 community action programme on the subject of the
 vocational          training         for       officials          responsible        for
 indirect taxation (Matthaeus-Tax).
 The consultation procedure with the European Parliament,
 in its first reading, resulted in the adoption of the
 resolution of 26 May 1993, in which the Parliament
 proposed 5 amendments.
 The Commission accepts two of these amendments, one in
 the form proposed by Parliament and the other slightly
 amended.
 The second recital:
 The proposed modification aims to emphasize, in the
 drafting of the recital, the implication of fiscal
 administrations in the effective realisation of the
 Internal Market.
 The seventeenth recital;
 The objective of the proposed modification is to take
 into account indirect taxation officials in the creation
 of the Common Training Centre for officials of the
 customs administrations of the Community, referred to in
 the Council Decision of 20 June 1991<2>.
 The Commission, on the other hand, cannot accept the
 three other amendments for the following reasons :
             One amendment, on the increase in the number of
 exchange officials, duplicates the twelfth recital of the
 Commissions initial proposal.
                 The two others concern the association of
 exchange officials with the work of the Committee. The
 composition of the institutional committees is set by the
 Council Decision of 13 July 1987 and provides only for
 the participation of the representatives of the Member-
 States and the Commission.
The Commission will ensure the flow of information to and
 coordination with the representatives of the officials
 involved in a less formal setting, as it does under the
Matthaeus programme.
(>> Doc. COM(92) 550 final SYN 446
0) Council Decision No 91/341/CEE of 20 June 1991, OJ No L187 of 13 July 1991, p. 41.
 ---pagebreak---                                Amended p r o p o s a l    for a
                                   COUNCIL n F r i f t i r m
    on t h e adoption of a programme of community a c t i o n
          on t h e s u b j e c t of t h e v o c a t i o n a l t r a i n i n g
                 of i n d i r e c t t a x a t i o n o f f i c i a l s .
                                Second r e c i t a l
1.   The words :
     "abolition of internal borders"
     to be replaced by :
     "abolition of controls at internal borders"
2.   The words :
     "with a view to preparing them to work together
      within the framework of the Internal Market"
     to be replaced by :
     "to ensure that they work together to complete the
      Internal Market"
                           Seventeenth recital
The text of the recital is completed with the following
phrase :
"whereas consideration should be given to creating a
 joint training centre for indirect taxation officials
 which should be located at the joint training centre for
 customs officials of the Community referred to in the
 Council Decision of 20 June 199-t. "
 ---pagebreak---  ---pagebreak---                                                                      KSN 0254-1475
                                                              COM(93) 262 final
                                                      DOCUMENTS
EN                                                                        09 04
                                 Catalogue number : CB-CO-93-291-EN-C
                                                             ISBN 92-77-56513-6
Office for Official Publications of the European Communities
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