CELEX: 51992PC0550
Language: en
Date: 1992-12-14
Title: Proposal for a COUNCIL DECISION on the adoption of a programme of Community action on the subject of the vocational training of indirect taxation officials (Matthaeus-Tax)

COMMISSION OF THE EUROPEAN CCMVUJNITIES
                                                          C0MC92) 550 f i n a l - SYN 446
                                                          Brussels, 14 December 1992
                                        Proposal for a
                                       fflMNfill DECISION
             on the adoption of a programme of Community a c t i o n
                on the subject of the vocational t r a i n i n g of
                 i n d i r e c t taxation o f f i c i a l s    (Matthaeus-Tax)
                                 (presented by the Commission)
•B-#NK'
 ---pagebreak---                        EXPUANATQRY MEMORANDUM
 Introduction
 The   present   proposition     has    its   origins    in   the
 implementation of the Commission's White Paper on the
 completion of the Internal Market published in 1985 and
given effect by the Single European Act in 1987.
The adoption by the Council of the directives instituting
the transitional VAT regime (1), the harmonised excise
regime (2) and the regulation relating to administrative
cooperation in VAT (3) forms a fundamental aspect of the
Internal Market of which it is important, from now on, to
ensure the optimal management.
The removal of all forms of taxation and customs control
when    crossing   an    internal    frontier   will    lead   to
considerable changes in the working methods in the
administrations     responsible     for the     collection    and
control of indirect taxes in the Member States.
To guarantee a proper application of indirect taxation to
the exchanges between Member States, the removal of
fiscal frontiers will require the setting up of a deep
and   permanent    cooperation      between   the    responsible
administrations.
This cooperation has its legal basis in the texts adopted
by the Council.
Besides the legal basis, administrative              cooperation
assumes the mutual trust between the partners, which can
only arise from a high degree of mutual understanding.
The   exchanges    of    officials     between    the   relevant
administrations in the Member States provides an ideal
method of achieving this reciprocal understanding.           This
point has been underlined by the Commission in its first
communication on the "implementation of the instruments
for the accomplishment of the single market", published
in September 1989 (4).
In the same spirit, the Commission has initiated, since
1989, a pilot action of exchanges of officials between
customs administrations, established by the adoption by
the Council, on 20 June 1991, of the Community action
programme, Matthaeus    (5) . Other actions have been, since
(1)  Council Directive 91/680/CEE of 16.12.1991, OJ L 376
     of 31.12.1991
(2)  Council Directive 92/12/CEE of 25.2.1992, OJ L 76 of
     23.3.1992
(3)  Council Regulation 218/92/CEE of 27.1.1992, OJ L 24
     of 1.2.1992
(4)  COM(89)422
(5)  Council Decision 91/341/CEE of 20.6.1991, OJ L 187
     of 13.7.1991
 ---pagebreak--- then, organised on the same basis, such as the action for
the exchange of national officials in the veterinary area
 (6) or the Karolus   programme (7) , adopted by the Council
on 22 September 1992.
In the sphere of indirect taxation, the Commission
initiated, in 1991, a pilot action of exchanges of
officials from national indirect taxation administrations
 (8) in the VAT area, extended to officials concerned with
excise harmonisation in 1992.
The lessons drawn from this pilot action, as well as the
other programmes referred to above - especially the
Matthaeus  programme - lead the Commission to propose that
the Council adopt the present draft Decision establishing
an action programme for the vocational training of
officials     responsible     for   indirect   taxation,   the
Matthaeus-Tax   programme.
Objectives
The objectives of the programme are the following:
      to   prepare    the    officials   of   Member   States'
      administrations responsible for indirect taxation
      for the implications flowing from the establishment
      of the Internal Market and also to ensure a better
      application of the new Community rules on the
      subject, applicable from 1 January 1993;
      to allow the national officials concerned a better
      understanding of the administrative procedures of
      other Member States;
      to increase the awareness by the officials of the
      Community dimension of their work;
-     to allow a fruitful exchanges of ideas between the
      officials of the administrations of the different
      Member States on the best way to implement the
      Community legislation and, at the same time, to
      facilitate a form of collaboration which will
      intensify in the context of the Internal Market.
Nature of the action programme
The programme applies to all the officials responsible
for indirect taxation in the fiscal administrations of
the Member States,       in the area of VAT and harmonised
excises, and more particularly to those which will be
involved    in    mutual    assistance    and   administrative
cooperation.
(6)   Commission Decision 91/280 of 14.5.1991, OJ L 142 of
      6.6.1991
(7)   Council Decision 92/481/CEE of 22.9.1992, OJ L 286
      of 1.10.1992
(8)   Commission Decision of 4.3.1991
 ---pagebreak---  It comprises the following elements:
      exchanges      of    officials      between     national
      administrations in order to develop a reciprocal
      knowledge of procedures, structures and personnel.
      To achieve this objective, the exchange officials
      will be called on to participate actively in the
      activities of the host service; they will be bound
      by the professional secrecy in the same way as the
      officials of the host country;
      seminars which comprise, in the manner of the
      seminars in the Matthaeus       programme, a suitable
      meeting place for the exchange of ideas and
      experiences between those responsible in national
      administrations for the implementation of Community
      legislation, for tax control, and the procedures
      intended for the proper functioning of the Internal
      Market, as well as for training;
      common training programmes, the objective of which
      will be to encourage common practices and the
      diffusion of teaching methods developed in Member
      States or training modules on subjects of common
      interest, defined in close liaison with the training
      centres of the Member States.
      These    programmes    could    cover    the    European
      Communities and their basic principles, related
      Community law, as well as subjects to be jointly
      decided on (types of fraud, methods of control,
      etc) ;
-     language courses, which will be dispensed according
      to need, to allow officials to take full benefit of
      their participation in the activities of the
      programme. It should be noted that the development
      of linguistic training will be indispensable in the
      context of administrative cooperation.
Justification for programme
The implementation of the Internal Market must guarantee
the fair exercise of free competition to the economic
operators of the different Member States.
This imposes on administrations responsible for indirect
taxation     two principal objectives: to assure a high
level of cooperation and mutual assistance to avoid all
developments of fraud and fiscal evasion, as well as a
consistent application of Community legislation in order
to avoid distortions of treatment of operators between
Member States.
Only    a    Community   action    will    offer   to    these
administrations the legal, organisational and logistical
framework necessary to ensure that account is taken of
 ---pagebreak--- the transnational aspect of training       to  achieve the
objectives already referred to.
Financing the action programme
The implementation of the objectives set out in the
Matthaeus-Tax   programme will result in the improved
management of the Internal Market and will benefit the
Community as well as the Member States. It is therefore
desirable that the costs of implementing the programme be
shared between the Community and Member States as in the
Matthaeus programme:
-     the Community will meet the cost of the exchanges of
      officials and the seminars (travel and subsistence
      expenses of officials in a Member State other than
      the Member State of origin) as well as the
      activities connected with the organisation and
      implementation of the Matthaeus-Tax programme;
The financial cost is estimated, on a full year basis, at
600,000 Ecus for 1993. This amount will allow for the
exchange of 100 officials and the organisation of 6
seminars, in Brussels and in the Member States.
     Member States will assume, for their part, the cost
     of the linguistic training of the officials
     participating in the activities of the programme.
As with the pilot action, which will continue until the
programme is fully operational, the financing of these
actions is on line B5 3051 of the Community budget.
Legal basis
Article 100A has been chosen as the legal basis of the
present decision, due to the fact that the object of the
programme is the proper functioning of the Internal
Market. By improving reciprocal knowledge between fiscal
administrations of the Community, it allows for the
establishment of a climate of mutual confidence in which
administrative cooperation may be developed in an
harmonious way and distortions of competition between
Member States can be eliminated.
 ---pagebreak---                                                           s
                      COUNCIL DECISION
                     of
    on the adoption of a programme of Community action
       on the subject of the vocational training of
        indirect taxation officials    (Matthaeus-Tax)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European
Economic Community, and in particular Article 100a
thereof,
Having regard to the proposal from the Commission,
In cooperation with the European Parliament,
Having regard to the opinion of the Economic and Social
Committee,
Whereas in a single market without internal frontiers,
indirect taxation officials will play an essential part
in ensuring the proper functioning of the Internal
Market;
Whereas it must be ensured that the abolition of internal
borders does not give rise to distortions in competition,
deflection of trade or increased risk of fraud and tax
evasion; whereas it is consequently necessary to
stimulate intensive and on-going cooperation at all
levels in the indirect taxation administrations with a
view to preparing them to work together within the
framework of the Internal Market;
Whereas this will be achieved through optimizing the use
of human resources in Member States and therefore through
suitable vocational training;
Whereas the measures taken in this sphere by each of the
national administrations are not in themselves sufficient
to achieve the objective being pursued; whereas it is
consequently essential to reinforce national efforts
through joint action to increase the awareness of
indirect taxation officials of the increasing Community
dimension of their tasks and of the need to cooperate
more closely together;
Whereas   only   a better mutual       knowledge     of the
organisation, methods and procedures applied in the
different Member States can ensure the climate of mutual
confidence necessary for a proper functioning of the
Internal Market;
 ---pagebreak--- Whereas the experience acquired by the Community from the
organisation of the Matthaeus programme, intended for the
customs officials of the Member States, showed the
benefit of training activities, supplementing those
organised at the national level, in developing a
Community spirit of the officials working in the
Internal Market; whereas this experience must, mutatis
mutandis, be spread to the indirect taxation area;
Whereas, in these conditions, the implementation of a
training programme at a Community level for indirect
taxation officials (Matthaeus-Tax)  constitutes one of the
most appropriate ways to achieve this result;
Whereas the Commission adopted a pilot project for 1991
and 1992 based on the exchange of indirect taxation
officials between national administrations and training
seminars; whereas the aim of this pilot project was to
collect useful information to allow the implementation of
a more ambitious training programme extending over
several years and supplemented by other training
measures;
Whereas the experience acquired during the pilot project
indicated that there was an advantage in exchange
officials having an involvement in the day-to-day
activities of the host service; whereas this requirement
will be met most effectively if the exchange officials
have sufficient knowledge of the language of the host
country; whereas, for this purpose, it is essential that
the national administrations organize language courses
for their officials so they can participate more
effectively in the programme; whereas these courses must
be of an on-going nature and must cover, as far as
possible, all the official languages of the Community;
Whereas the legal status of exchange officials will be
the same as that of national officials where, in
performing their duties, their civil liability is put at
issue by a third party and they will be informed about
the civil liability rules applicable to them in the host
country;
Whereas exchange officials will be bound by the same
rules of professional secrecy as national officials,
given that exchange officials will take part in the day-
to-day work of the host administration;
Whereas the number of officials undergoing an exchange
must, as far as possible, be increased each year;
 ---pagebreak---                                                            3     I
Whereas training measures supplementary to the exchange
of officials between national           administrations      are
essential to the achievement of the objective sought;
whereas these measures may involve training seminars and
the establishment of common training programmes to be
taught in Member States' schools;
Whereas seminars form an ideal forum for the exchange of
ideas between indirect taxation officials in the
Community; whereas in these seminars, suggestions may
emerge which could improve the legal instruments in force
and facilitate cooperation between the administrations
concerned;
Whereas the said seminars should concern those indirect
taxation officials who belong, as necessary, to all
categories    and    especially     trainers     in    national
administrations' schools, officials responsible for
implementing indirect taxation law, especially where it
relates the control of transactions involving other
Member States, and officials responsible for combating
all types of fiscal fraud;
Whereas the setting up of common training programmes, in
so far as necessary, constitutes a suitable means of
making   comparable training       available    to officials
throughout the Community; whereas these programmes should
include the teaching of Community law as well as the
study of Community institutions and their foundations,
since indirect taxation officials will increasingly have
to integrate these Community aspects;
Whereas the implementation of these common programmes can
be accomplished only if Member States provide the
necessary facilities;
Whereas, for the implementation of the             Matthaeus-Tax
programme, the sharing of expenses under the programme
between the Community and the Member States should be
determined; whereas, consequently, expenses could be
shared by assigning those relating to the language
training of their officials to Member States and the
travel    and     subsistence    expenses     of     officials
participating in the programme in another Member State as
well as the costs relating to the organisation of the
seminars to the Community;
Whereas there are reasons       to   anticipate   a  programme
lasting for 4 years;
Whereas it is necessary to ensure the uniform application
of this Decision and, for that purpose, to provide for a
Community procedure for the enactment of implementing
rules; whereas a committee should be set up to provide a
forum for close and effective cooperation between Member
States and the Commission in this field;
 ---pagebreak---                                                               y     I
HAS ADOPTED THIS DECISION:
                           Article   1
This Decision establishes the Community action programme
for    the   vocational   training      of   indirect      taxation
officials of national administrations           (Matthaeus-Tax).
                           Article 2
For the purposes of this Decision:
     M
(a)    indirect taxation" shall mean only those indirect
     taxes     which   are     the     subject    of     Community
      legislation;
(b)   "exchange official" shall mean an indirect taxation
     official of a Member State required to visit another
     Member State within the context of this Decision;
(c)  "host service" shall mean the indirect taxation
     service in which the exchange official is required
     to perform his duties;
(d)  "donor service" shall mean the indirect              taxation
     service in which the exchange official               normally
     performs his duties.
                          Article 3
The objectives of the Matthaeus-Tax      programme shall be:
(a)  to prepare indirect taxation officials of Member
     States for the implications arising out of the
     creation of the Internal Market and the development
     of administrative cooperation, and thus ensure a
     better application of Community law;
(b)  to make national officials aware of the Community
     dimension of their work and to build mutual
     confidence      between       the     indirect       taxation
     administrations of Member States;
(c)  to    provide    supplementary,       adapted      vocational
     training to indirect taxation officials;
(d)  to utilize to the maximum advantage the knowledge of
     the indirect taxation services in the Community
     through greater mobility of staff and thus improve
     the management and the effectiveness of the Internal
     Market;
 ---pagebreak---                                                                 I
 (e) to stimulate intensive and continuous cooperation at
     all levels of the relevant administrations with a
     view to them working together within the context of
     the Internal Market.
                            Article 4
The   Matthaeus-Tax     programme    shall   consist    of  the
following training measures:
 (a) exchanges of indirect taxation officials between
     national administrations, in accordance with Article
     5;
(b)  training      seminars    for   officials,   particularly
     trainers in training schools, officials responsible
     for administrative cooperation as well as officials
     responsible for indirect taxation controls and the
     fight against fraud and tax evasion;
(c)  the     coordinated     implementation    of    vocational
     training programmes in the training           schools of
     Member States;
(d)  the organization in Member States of language
     training courses for officials likely to participate
     in exchanges, in accordance with Article 6.
                            Article 5
1.   Member States shall take the necessary steps to
     enable exchange officials to be actively involved in
     the work of the host service.
2.   During the exchange, the civil liability of the
     exchange official in the performance of his duties
     shall be assimilated to that of the national
     officials in the host service.
3.   Exchange officials shall be bound by the same rules
     of professional secrecy as national officials.
                            Article 6
Member States shall provide the necessary              language
training for those of their officials who are likely to
participate in the programme.
 ---pagebreak---                                                          to
                         Article  7
1.   The expenses arising from the measures taken in
     Article 4 shall be shared between the Community and
     the Member States as provided for in paragraphs 2
     and 3.
2.   The Community shall pay the travel and subsistence
     expenses for exchanges of officials between national
     administrations as provided for in Article 4(a).
     The Community shall also pay the travel and
     subsistence expenses of officials participating, in
     another Member State, in the seminars referred to in
     Article 4 (b), as well as the costs relating to the
     organisation of these seminars.
3.   Member States shall pay the expenses relating to the
     language training of their staff as provided for in
     Article 6.
                         Article 8
The annual budget appropriations for the measures
provided for in the programme shall be adopted in the
context of the budgetary procedure and in compliance with
the relevant financial perspective.
                        Article   9
The arrangements necessary for the application of this
Decision are decided by the Commission in accordance with
the procedure set out in Article 10.
                        Article  10
1.   The Commission shall be assisted by a committee of
     an advisory nature composed of the representatives
     of   the   Member   States     and chaired   by   the
     representative of the Commission (1).
2.   The representative of the Commission shall submit to
     the committee a draft of the measures to be taken.
     The committee shall deliver its opinion on the draft
     within a time limit which the chairman may lay down
     according to the urgency of the matter, if necessary
     by taking a vote.
     The opinion shall be recorded in the minutes; in
     addition, each Member State shall have the right to
     ask to have its position recorded in the minutes.
(1) Committee instituted under Council Decision         no
91/341/CEE of 20 June 1991 (JO L 187/41 of 13.7.91)
 ---pagebreak---                                                            I
                     t
     The Commission shall take the utmost account of the
     opinion delivered by the committee. It shall inform
     the committee of the manner in which its opinion has
     been taken into account.
                        Article 11
1.   The Matthaeus-Tax programme will last for 4 years,
     starting from 1 July 1993.
2.   The Commission shall submit an annual report on the
     implementation of the Matthaeus-Tax  programme to the
     European Parliament and to the Council.
                        Article 12
This Decision is applicable from 1 July 1993.
                        Article 13
This Decision is addressed to Member States.
Done at
                                   For the Council
                                    The  President
 ---pagebreak---                                                              I
                        FINANCIAL PAPER
                                                          1z
1.  TITLE OF ACTION :
    Programme of Community action for the vocational training
   of     officials    responsible   for   indirect  taxation
    (Matthaeus-Tax).
2. BUDGET LINES CONCERNED :
          B5.3051 (title)
3. LEGAL BASIS :
   Article 100A of the Treaty.
4. DESCRIPTION OF THE ACTION
   4.1    Specific objectives
   a)    to prepare the officials of the administrations in
         Member States responsible for indirect taxation to
         the implications proceeding from the establishment
          of the Single Market and also to ensure a better
         application of the new Community rules applicable on
          1 January 1993;
   b)    to allow national officials a better understanding
         of the administrative procedures of other Member
         States;
   c)    to increase the understanding of national officials
         of the European dimension of their work;
   d)    to allow national officials to learn a method of
         collaboration which, in any case, will intensify in
         the Single Market.
   For 1993, it is planned to exchange 100 officials, to
   organise 6 training seminars and to prepare a first
   common training programme.
   These actions, as well as the budgetary amounts which are
   planned for them in this financial paper, concern the
   year 1993 in its totality. During the first half year,
   these actions will be conducted under the heading of the
   pilot action initiated by the Commission in 1991.
   4.2   Duration
   Multiannual action (1.7.93 - 30.6.97).
 ---pagebreak---                                                             I
    4.3 Target group for the action                    M>
   Officials responsible for indirect taxation        in the
   national administrations of the Member States.
5. CLASSIFICATION OF THE EXPENDITURE OR RECEIPTS
   5.1 DNO
   5.2 CD
   5.3  Types of receipts anticipated
   No direct receipts. However, a better mutual knowledge
   of the working methods and of the procedures applied in
   the indirect taxation administrations of Member States
   will facilitate the administrative cooperation essential
   to the internal market.       It will lead to a better
   application of fiscal law and an improvement in the
   collection of own resources (VAT contribution, etc).
6. TYPE OF EXPENDITURE/RECEIPT
   6.1  Not 100% grant.
   6.2  Grant for co-financing    with  other  public sector
        and/or private sources.
   In parallel with the Community expenditure of 0.600
   Mecus, Member States organise linguistic training of
   around 0.300 Mecus for the benefit of their officials;
   this being approximately 30% of the global expense.
   6.3  No allowance of interest.
   6.4 100% payment of the expenses of the exchange and
   training of officials of Member States.
   6.5  No reimbursement planned.
   6.6  No receipts.
7. FINANCIAL IMPACT
   7.1  Method of calculation of total cost of action.
   -    100 exchanges of 15 days, on average : 0.300 Mecus;
   -    6 training seminars : 0.230 Mecus
   -    development of a first common training programme;
        setting up training modules : 0.050 Mecus
        publications : 0.020 Mecus
   Total 1993:    0.600 Mecus.
   1994 and thereafter:     0.600Mecus (1992 base).
 ---pagebreak---                                                       *n     I
8.  ANTI-FRAUD ARRANGEMENTS PROVIDED FOR IN THE    PROPOSITION
    FOR ACTION
    The verification of the allocations, or the receipt of
    the allowances and preliminary studies, the feasibility
    or the required evaluation is made by the Commission
    services    before payment, taking      account   of the
    contractual obligations and the principles of economy and
   good financial management     or global.   Some anti-fraud
    arrangements (controls, receipt of reports, etc) are
    included in all the agreements or contracts between the
   Commission and the beneficiaries of the payments.
9. COST EFFECTIVENESS ANALYSIS
   9.1   Objectives
   These actions are linked to the abolition of the interior
   frontiers on 1 January 1993.         They are intended to
   prepare officials from national administrations for their
   new roles in the Single Market.
   The objective is therefore to ensure, by the common
   training activities provided to all the officials in the
   indirect taxation administrations of the Community, a
   proper application of the new Community indirect taxation
   regulations which come into force on 1 January 1993.
   The implementation of the Single Market assumes in fact:
         the indirect tax administrations apply the fiscal
         directives of the Council in the same way wherever
         the taxable operations take place in the Community;
         the implementation of an effective cooperation
         between indirect taxation administrations in order
         to be able to control the taxation of operations
         involving several Member States;
         that the removal of controls at the interior
         frontiers will not produce a significant addition to
         fraud or evasion in the area of indirect taxation,
         in accordance with the guarantee having been given
         to Member States, economic agents and the citizens
         of the Community.
   This will also fulfil the conditions necessary for the
   movement towards the "definitive VAT regime", planned by
   the Council for 1 January 1997.
   9.2   Justifications for the actions
   9.2.1      Cost:
   From 1993, the indirect taxation administrations of the
   Community will be called upon to manage an economic area
   without internal frontiers. This implies a high level of
   cooperation and collaboration between administrations.
 ---pagebreak---                                                             I
To     accomplish    their   missions,     Member    States'
administrations will have to         adapt    the training
programmes and training methods for their staff.         The
objective may be attained only at the Community level,
producing    the   legal,   organisational    and   logistic
framework ensuring that account is taken of the
transnational aspect of the procedures to be implemented
and allowing the exchange of ideas and a knowledge of
national practices?.
An initiative by the Commission in this area is
essential, as well as being anticipated in the Commission
Decision of 4 March 1991.
9.2.2      Effects derived   (impact  beyond   the specific
           objective(s))
All the activities will allow a better application of the
indirect taxation rules, a more effective fight against
fraud and, in addition, a better collection of own
resources.
The better mutual understanding between the indirect
taxation administrations which will result will favour a
climate of mutual confidence,         necessary    for the
development of administrative cooperation, and therefore
to the success of the fundamental objective of the Single
Market, and will also facilitate the preparation for the
definitive VAT regime from 1997.
9.2.3      Multiplying effects (capacity to activate other
           sources of finance)
Other than Community finance, the implementation of the
programme involves a financial effort on the part of
Member    States, which translates      itself    into the
following:
      the linguistic training of officials,
-     part of the financing of seminars, when they are
      organised in a Member State,
      some expenses incurred, by the host administration,
      to make the best use of the course (eg: travel
      costs, when the participants are required to travel
      within the host country),
      the cost represented by the non availability of an
      official during his stay in another Member State.
 ---pagebreak---                                                                 I
9.3   Follow up and evaluation of the action.
9.3.1       Performance indicators selected
      Speed    and   reliability     of   the    exchanges of
      information and of the control operations in the
      area of indirect taxation (especially those foreseen
      in the administrative cooperation rule: CEE n 218/92
      of 27 January 1992).
-     Dissemination     of   the    experience    acquired    by
      officials     during    the     exchanges      (procedures
      established by national administrations to ensure
      the follow-up of exchanges).
      Actions begun, both at the Community level as well
      as by Member States, to improve procedures or
      regulations, especially those          related    to the
      subjects studied in the seminars.
      Satisfaction expressed by the participants and the
      administrations within the arrangements referred to
      below (see 9.3.2).
9.3.2      Arrangements    and     interval    of     evaluation
           planned.
      Evaluation   report    by  each    participant     in  the
      exchanges.
      Continuous follow-up and evaluation by the Committee
      and of the seminars.
-     Annual report     to  the   Council   and   the   European
      Parliament.
9.4   Consistency with the financial programme
9.4.1      Is the planned action           in the financial
           programme of the DG for the years concerned?
Yes.    In accordance with the Commission Decision of 4
March 1991, the Matthaeus-Tax pilot action is transformed
into a training programme of Community action of the
Council.      The draft plan will be accompanied by a
financial paper.
9.4.2      Indicate which objective most generally defined
           in the      financial     programme    of    the DG
           corresponds to the objective of the action
           proposed.
Training policy of the officials of indirect taxation and
customs administrations of Member States in the context
of the achievement of the Internal Market.
 ---pagebreak---                                                                I
                                                          -n
    9.4.3       Principal factors of uncertainty which could
                affect the specific results of the activity.
          delay or failure of the national administrations in
          carrying out the tasks incumbent on them in the
          implementation of the programme;
10. ADMINISTRATIVE EXPENSES (PART OF THE BUDGET)
    10.1        Does the proposed action imply an addition to
                the number of staff of the Commission?
                      1 grade A official
                      1 grade B official
                      1 grade C official
    Awaiting the definative results of the 1993 budgetary
    procedure.
    10.2        Expenses of the running costs and of the staff
                generated by the proposal.
          personnel (titles Al and A2) : 3x90000 Ecus = 270000
          Ecus ;
          costs of missions, travel expenses          and  other
          incidental expenses (A130): 20000 Ecus;
          1 detached national expert; line A1520: 44000 Ecus;
          Matthaeus-Tax   Consultative Committee (created by the
          Council Decision); item A2500:
                6 meetings per year      (2 experts  per Member
                State): 75000 Ecus.
    Total for A for 1993:            409000 Ecus.
    1994 exercise and thereafter: 409000 Ecus (1992 base).
 ---pagebreak---                                                                               'o
                                                                     ISSN 0254-1475
                                                               COM(92) 550 final
                                                      DOCUMENTS
EN                                                                              16
                                 Catalogue number : CB-CO-92-572-EN-C
                                                             ISBN 92-77-50681-4
Office for Official Publications of the European Communities
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