95/279/EC: Commission Decision of 12 July 1995 laying down certain provisions for implementing Council Decision 93/588/EEC on the adoption of a programme of Community action on the subject of the vocational training of indirect taxation officials

COMMISSION DECISION  of 12 July 1995 laying down certain provisions for implementing Council Decision 93/588/EEC on the  adoption of a programme of Community action on the subject of the vocational training of indirect  taxation officials (95/279/EC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Community,
Having regard to Council Decision 93/588/EEC 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)  (1),
Whereas, pursuant to Article 4 (c) of that Decision, the Commission is required to establish common  training programmes for indirect taxation officials;
Whereas such programmes are vital to achieving the objectives of the Matthaeus-Tax programme, and  especially that of ensuring improved application of Community law;
Whereas they are made necessary by differences in teaching given to indirect tax officials at  colleges in the Member States;
Whereas they are an appropriate means of providing officials with comparable training across the  Community;
Whereas it is vital to draw up, as a priority, a common programme for officials receiving initial  training; whereas this programme must cover the whole range of tax matters;
Whereas a substantial part of the programme must be devoted to studying the Community institutions  and their origins because indirect taxation officials are increasingly required to take these  aspects into account;
Whereas certain international conventions are an important source of Community law; whereas it is  important, therefore, for indirect taxation officials to be aware of the provisions of these  conventions and of their impact on Community law;
Whereas this common programme will constitute a unified approach on indirect taxation in the  Community and help indirect taxation officials more rapidly to appreciate the growing Community  dimension of their work;
Whereas the action provided for in this Decision is consistent with the opinion of the  Matthaeus-Tax Committee,