CELEX: 51993PC0537
Language: en
Date: 1993-10-28
Title: Re-examined proposal for a COUNCIL DECISION on a programme of Community action for vocational training for indirect taxation officials (MATTHAEUS TAX)

COMMISSION OF THE EUROPEAN COMMUNITIES
                                        C0M(93) 537 final - SYN 446
                                        Brussels, 28 October 1993
                     Re-examined proposal for a
                          COUNCIL PECI?)QN
                    on a programme of Community action
         for vocational training for indirect taxation official
                              (MATTHAEUS TAX)
     (presented by the Commission pursuant to Article 149.2(d)
                         of the EEC treaty)
 ---pagebreak---                              EXPLANATORY MEMORANDUM
1. On 14 December 1992, the Commission adopted the 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). 1
   Parliament delivered its opinion at the first reading, on 26 May 1993,
   and proposed five amendments.
   The Council adopted its common position on 24 June, and accepted two of
   Parliament's amendments. The three others were not accepted.
2. In the communication it forwarded to Parliament pursuant to
   Article 149(2)(b) of the EEC Treaty, the Commission expressed
   satisfaction with the common position and explained why it was unwilling
   to accept three of Parliament's amendments.
3. On 27 October, at the second reading, Parliament adopted an opinion on
    the Council's common position which contained two amendments.
         One amendment proposes that a twentieth recital be added to include
         an obligation (in the interests of employer-employee dialogue) to
         consult the professional bodies which represent the exchange
         officials when measures implementing the Decision are being drawn
         up.
         This amendment takes over in a different form two of the amendments
         put forward by Parliament at the first reading. These had been
         turned down by the Commission in its communication on the common
         position forwarded to Parliament pursuant to Article 149(2)(b) of
         the Treaty.
         The other amendment proposes that the twelfth recital in its current
         form be expanded by adding a phrase to make it read "Whereas the
         number of officials undergoing an exchange should, as far as
         possible, amount to some 100 each year and be increased to the
         extent that budget resources and training and operational capacity
         a Mow:"
         Parliament's amendment follows the lines of the twelfth recital of
         the initial Commission proposal. The recital had been left out of
         the common pos i t ion.
         The Commission nevertheless believed that its initial twelfth
         recital should not have been deleted, and expressed the view in its
         communication on the common position forwarded to Parliament
         pursuant to Article 149(2)(b) of the Treaty that it preferred the
         wording of its initial proposal.
 1  COM (92) 550 final SYN 446
 ---pagebreak--- 4. The Commission has re-examined the two amendments proposed by Parliament
    in its decision of 27 October, and has decided to revise its proposal to
    take in one of those amendments.
                 Amendment to the 12th recital of the Decision
The twelfth recital of the text in the common proposal would read as
fo11ows:
    "Whereas the number of officials undergoing an exchange should, as far as
    possible, amount to some one hundred each year and be increased within
    the limits of budget resources and on-the-Job training and operational
    capacity;"
The underlined portion is the Parliament amendment   incorporated by the
Commission.
With regard to the second amendment proposed by Parliament:
                      Amendment introducing a 20th recital
The amendment provides for the obligation, in the interests of employer-
employee dialogue, to consult the professional bodies representing the
officials who have taken part in exchanges, when measures relating to the
 implementation of this Decision are drawn up. It would read as follows:
    "Within the framework of employer-employee dialogue, the Commission
    should consult the organizations representing the exchange officials on
    the matter of proposed implementation procedures."
When preparing implementing measures, the Commission is assisted by a
committee whose composition is determined by the Council Decision of 13 July
1987 laying down the procedure for the exercise of implementing powers
conferred on the Commission. The Decision stipulates that only
representatives of the Member States and the Commission may sit on the
committee.
For that reason, the Commission cannot accept this amendment.
 ---pagebreak---                           REVISED COMMISSION PROPOSAL
              resulting from the common position of the Council
                      on a programme of Community action
           for vocational training for indirect taxation officials
                                (MATTHAEUS TAX)
                        Twelfth recital of the Decision
The following phrase will be added to the twelfth recital:
   "and be increased within the limits of budget resources and on-the-lob
   training and operational capacity:"
 ---pagebreak---                                                                              '•. I J
                                                              COM (93) 537 final
                                                      DOCUMENTS
EN                                                                        09 04
                                 Catalogue number : CB-CO-93-573-EN-C
                                                             ISBN 92-77-60566-9
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