Decision No 888/98/EC of the European Parliament and of the Council of 30 March 1998 establishing a programme of Community action to ameliorate the indirect taxation systems of the internal market (Fiscalis programme)

DECISION No 888/98/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 30 March 1998 establishing a programme of Community action to ameliorate the indirect taxation systems of the internal market (Fiscalis programme)
THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION
,
Having regard to the Treaty establishing the European Community, and in particular Article 100a thereof,
Having regard to the proposal from the Commission (1),
Having regard to the opinion of the Economic and Social Committee (2),
Acting in accordance with the procedure laid down in Article 189b of the Treaty (3),
(1) Whereas in the internal market, the effective, uniform and efficient application of Community law is essential for the functioning of indirect taxation systems, in particular for the protection of national and Community financial interests through combating tax evasion and tax avoidance, avoiding distortions of competition and reducing burdens on administrations and taxpayers;
(2) Whereas achieving this effective, uniform and efficient application is a matter for the Community in partnership with the Member States; whereas, although the Member States bear the greater responsibility in terms of resources, there is a significant role for the Community to play in providing an infrastructure and the necessary stimulus;
(3) Whereas in order to ensure uniform application of Community law it is essential that officials responsible for indirect taxation have a high common standard of understanding of Community law and its implementation in the Member States; whereas such a standard can be achieved only through effective initial and continuous training provided by the Member States; whereas supplementary Community action is useful to coordinate and foster such training;
(4) Whereas efficient, effective and extensive cooperation among Member States and between them and the Commission is important for the functioning of the indirect taxation systems of the internal market; whereas Community infrastructure for communication and information exchange is indispensable in order to achieve this objective; whereas an impetus from the Community makes it easier to reach a sufficient level of cooperation;
(5) Whereas continuing improvement of administrative procedures is essential for the functioning of the indirect taxation systems of the internal market; whereas, although the primary responsibility for achieving this rests with the Member States, supplementary Community action is needed to coordinate and stimulate such improvement;
(6) Whereas, therefore, in accordance with the principles of subsidiarity and of proportionality set out in Article 3b of the Treaty, the objectives of the measures laid down in this Decision cannot all be sufficiently achieved by the Member States and can therefore be better achieved at Community level; whereas this Decision does not go beyond what is necessary for this purpose;
(7) Whereas the operation of information-exchange systems at Community level in the field of indirect taxation, in particular the system relating to VAT (VIES) referred to in Council Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT) (4) has shown the value of information technology in protecting revenue whilst minimising administrative burdens; whereas those systems have proved to be essential tools of cooperation which have also stimulated greater cooperation among Member States;
(8) Whereas communication and information-exchange systems should be set up and their operation ensured in accordance with the changing needs of indirect taxation systems so as to ensure ongoing cooperation;
(9) Whereas the experience gained by the Community from the programme established by 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) (5) and from multilateral control exercises has shown that exchanges, seminars and multilateral control exercises could achieve the objectives of the programme by bringing officials from different national administrations together in work activities; whereas those activities should therefore be continued;
(10) Whereas seminars constitute an ideal framework for the exchange of ideas between officials of national administrations, Commission representatives and, if necessary, other indirect taxation experts; whereas suggestions may emerge from such seminars for improving the legal instruments in force and facilitating cooperation between administrations with a view to enabling national indirect taxation systems to converge;
(11) Whereas the experience gained from the Matthaeus-Tax programme has indicated that the coordinated development and implementation of a common training programme such as the one established by Commission Decision 95/279/EC 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 (6) could achieve the objectives of this programme, in particular in achieving a higher common standard of understanding of Community law; whereas training programmes should be developed further in areas to be defined by the Commission and the Member States; whereas the Member States should therefore ensure that all their officials receive the initial training and regular continuous training envisaged by the common training programmes;
(12) Whereas a sufficient standard of linguistic competence on the part of indirect taxation officials has proved to be essential to facilitate cooperation; whereas Member States should therefore provide the necessary language training for their officials;
(13) Whereas the programme should be open to the participation of the associated countries of central and eastern Europe; whereas the programme should also be open to the participation of Cyprus;
(14) Whereas the financing of the programme should be shared between the Community and Member States, and the Community contribution should appear in the general budget of the European Communities (Part two, section III, Commission);
(15) Whereas this Decision lays down, for the entire duration of the programme, a financial framework constituting the principal point of reference, within the meaning of point 1 of the Declaration by the European Parliament, the Council and the Commission of 6 March 1995 on the incorporation of financial provisions into legislative acts (7), for the budgetary authority during the annual budgetary procedure,