93/588/EEC: Council Decision of 29 October 1993 on the adoption of a programme of Community action on the subject of the vocational training of indirect taxation officials (Matthaeus-Tax)

COUNCIL DECISION of 29 October 1993 on the adoption of a programme of Community action on the subject of the vocational training of indirect taxation officials (Matthaeus-Tax)
(93/588/EEC)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 (1),
In cooperation with the European Parliament (2),
Having regard to the opinion of the Economic and Social Committee (3),
Whereas in a single market without internal frontiers, indirect taxation officials will play an essential part in ensuring the proper operation of the internal market;
Whereas it must be ensured that the abolition of controls at 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 ongoing cooperation at all levels in the indirect taxation administrations to ensure that they work together to complete 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 organization, 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;
Whereas the experience acquired by the Community from the organization of the Matthaeus programme, intended for the customs officials of the Member States, showed the benefit of training activities, supplementing those organized 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 ongoing 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 part 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 should, as far as possible, amount to some 100 each year and be increased to the extent that budgetary, training and admission capacities permit;
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 to 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 consideration should also 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 Decision 91/341/EEC (4);
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 organization of the seminars to the Community;
Whereas there are reasons to anticipate a programme lasting for four 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,