Activites

• 1998/04/28 Final act published in Official Journal
  • Decision 1998/888
  • OJ L 126 28.04.1998, p. 0001
• 1998/03/30 Final act signed
• 1998/03/30 End of procedure in Parliament
• #2072
• 1998/03/09 Council Meeting
• 1998/02/18 Decision by Parliament, 2nd reading
  • T4-0072/1998 summary

    Parliament approved the common position (procedure without debate). �

• 1998/02/05 Vote in committee, 2nd reading
  • A4-0048/1998
• 1998/01/29 Committee referral announced in Parliament, 2nd reading
• #2066
• 1998/01/26 Council Meeting
  • 12963/1997 summary

    The common position of the Council deviates from the original proposal on several points, either to take account of the amendments proposed by Parliament or to clarify the implementation of the programme: - it points out that the FISCALIS programme seeks to ensure better coordination between the fiscal administrations in the Member States. The indirect taxes in question are managed by the Member States and their officials are the most directly concerned; - the Commission and the Member States will ensure the functioning of existing communication and information exchange systems, manuals and guides; new systems of manuals and guides will be created if they are considered necessary; - the exchanges of officials organized by the Commission and the Member States will not be longer than six months; - the Member States will cooperate with the Commission in order to establish a cooperation network between their training institutions and the officials responsible for training in indirect taxation in the administrations; - the Community will cover the cost of independent studies of the impact of the programme, while guaranteeing data confidentiality; - the financial framework for the execution of the programme has been reduced to ECU 40 million for the period from 1 January 1998 to 31 December 2002; - the standing committee assisting the Commission in the execution of the programme will be an ad hoc ?management? committee (procedure IIb).�

• #2053
• 1997/12/01 Council Meeting
• 1997/11/24 Modified legislative proposal published
  • COM(1997)0621 summary

    In its amended proposal the Commission accepts, in substance, the European Parliament's amendments relating to: - a reference to the experience acquired within the scope of the Douane 2000 programme; - the objective of a common standard of understanding of Community law; - the existing communication and information exchange systems which are to be covered by the programme; - the definition of exchanges and agreements relating to exchanges of officials; - the invitation of outside experts to training seminars for tax officials; - the definition of multilateral controls and arrangements for the organisation of multilateral controls; - arrangements for the implementation of the common training initiative, particularly the establishment of a cooperation network, the tasks assigned to the network and the responsibilities of the Member States, with the exception of the reference to the Committee provided for under Article 11 which is not appropriate to the setting up of a cooperation network; - the cost of any programme impact study and the measures relating to reports on the impact of the programme; - measures relating to the application of the programme; - the financial framework for the execution of the programme. �

• 1997/11/20 Decision by Parliament, 1st reading/single reading
  • T4-0567/1997 summary

    In adopting the report by Mr Carlo SECCHI (PPE, I), the European Parliament has welcomed the Commission's proposal, while improving it in relation to a certain number of points. Through its amendments, Parliament aims to consolidate the training aspect of the original proposal. It would like to reinforce the common approach to training for officials by establishing a permanent cooperation network among schools and academies, to be responsible for identifying the qualifications needed by all officials. It would also like to develop new and improve existing common training programmes to achieve this objective. Parliament regards seminars as the ideal forum for the exchange of ideas between indirect taxation officials and calls for them to be encouraged, on the grounds that they may give rise to suggestions which could foster the converging evolution of national indirect tax systems. It calls on the Commission, in the final report which it must submit, to consider the need for a Community academy for indirect taxation officials. Finally, Parliament calls for the costs incurred by the participation of the countries of Central and Eastern Europe and Cyprus to be added to the programme budget. It feels that this budget (ECU 45 million) is partly covered by the financial perspectives 1993-1999. �

• 1997/11/19 Debate in Parliament
• 1997/11/04 Vote in committee, 1st reading/single reading
  • A4-0344/1997
• 1997/05/28 Committee referral announced in Parliament, 1st reading/single reading
• 1997/04/23 Legislative proposal published
  • COM(1997)0175 summary

    OBJECTIVE: to establish a multiannual action programme (FISCALIS) to improve the effective, uniform and efficient functioning of the VAT and duties systems, protecting the financial interests of the Member States and the Community by taking action to combat tax evasion and fraud, preventing distortions of competition and reducing the administrative burden on administrations and tax payers. SUBSTANCE: the proposal for a decision seeks to establish a multiannual action programme (FISCALIS) for the period from 1 January 1998 to 31 December 2002 with a view to improving the functioning of the indirect taxation systems of the internal market. The aim of the programme is to support, through a Community action, the efforts made by the Member States to: - give officials a high level of understanding of Community law and its implementation in the Member States; - secure efficient, effective and extensive cooperation among the Member States and between them and the Commission; - assure the continuing improvement of administrative procedures to take account of the needs of administrations and taxpayers by the development and dissemination of best administrative practice. To this end the programme has three areas of action: - the creation of communication and information exchange systems, manuals and guides; - the organization of exchanges of officials, seminars and pilot bilateral and multilateral control exercises; - a common training initiative: development of existing programmes and drawing up of new common training programmes so as to create a common basic training for officials; Community tools for linguistic training. The programme is open to the associated countries of central and eastern Europe and Cyprus. The expenditure necessary for the implementation of the programme will be shared between the Community and the Member States. The financial framework for the implementation of the programme is set at ECU 45 million. In carrying out its task the Commission will be assisted by the Standing Committee on Administrative Cooperation in the field of Indirect Taxation established by Regulation 218/92/EEC. �

Documents

• Legislative proposal published: COM(1997)0175
• Committee report tabled for plenary, 1st reading/single reading: A4-0344/1997
• Decision by Parliament, 1st reading/single reading: T4-0567/1997
• Modified legislative proposal published: COM(1997)0621
• Council position published: 12963/1997
• Committee recommendation tabled for plenary, 2nd reading: A4-0048/1998
• Decision by Parliament, 2nd reading: T4-0072/1998
• : Decision 1998/888
• : OJ L 126 28.04.1998, p. 0001

History

(these mark the time of scraping, not the official date of the change)