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)

Decision · 13 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Article 1

A Community action programme is hereby established for the vocational training of indirect taxation officials of national administrations (Matthaeus-Tax).

For the purposes of this Decision: (a) 'indirect taxation' shall mean only those indirect taxes which are the subject of Community legislation; (b) 'exchange official' shall mean an official of a Member State required to visit another Member State within the context of this Decision; (c) 'host service' shall mean the taxation service in which the exchange official is required to perform his duties; (d) 'donor service' shall mean the taxation service in which the exchange official normally performs his duties.

Article 3

The objectives of the programme shall be: (a) to prepare indirect taxation officials of Member States for the implications arising out of the creation of the internal market and the development of administrative cooperation, and thus ensure a better application of Community law; (b) to make national officials aware of the Community dimension of their work and to build mutual confidence between the indirect taxation administrations of Member States; (c) to provide supplementary, adapted vocational training to indirect taxation officials; (d) to utilize to the maximum advantage the knowledge of the indirect taxation services in the Community through greater mobility of staff and thus improve the management and the effectiveness of the internal market; (e) to stimulate intensive and continuous cooperation at all levels of the relevant administrations with a view to them working together within the context of the internal market.

Article 4

The programme shall consist of the following training measures: (a) exchanges of indirect taxation officials between national administrations, in accordance with Article 5; (b) training seminars for officials, particularly trainers in training schools, officials responsible for administrative cooperation as well as officials responsible for indirect taxation controls and the fight against fraud and tax evasion; (c) the coordinated implementation of vocational training programmes in the training schools of Member States; (d) the organization in Member States of language training courses for officials likely to participate in exchanges, in accordance with Article 6.

Article 5

1. Member States shall take the necessary steps to enable exchange officials to play an effective part in the host service's activities and to this end such officials shall be authorized to carry out the tasks relating to the duties entrusted to them by the host service in accordance with its legal system. 2. During the exchange, the civil liability of the exchange official in the performance of his duties shall be treated in the same way as that of the national officials in the host service. 3. Exchange officials shall be bound by the same rules of professional secrecy as national officials.

Article 6

Member States shall provide the necessary language training for those of their officials who are likely to participate in the programme.

Article 7

1. The expenses arising from the measures set out in Article 4 shall be shared between the Community and the Member States as provided for in paragraphs 2 and 3. 2. The Community shall pay the travel and subsistence expenses for exchanges of officials between national administrations as provided for in Article 4 (a). The Community shall also pay the travel and subsistence expenses of officials participating, in another Member State, in the seminars referred to in Article 4 (b), as well as the costs relating to the organization of these seminars. 3. Member States shall pay the expenses relating to the language training of their staff as provided for in Article 6.

Article 8

The annual budget appropriations for the measures provided for in the programme shall be adopted in the context of the budgetary procedure and in compliance with the relevant financial perspective.

Article 9

The arrangements necessary for the application of this Decision are decided by the Commission in accordance with the procedure laid down in Article 10.

Article 10

1. In carrying out its tasks, the Commission shall be assisted by a committee composed of the representatives of the Member States and chaired by the representative of the Commission. 2. The Commission representative shall submit to the committee a draft of the measures to be taken. The committee shall deliver its opinion on the draft within a time limit which the Chairman may lay down according to the urgency of the matter. The opinion shall be delivered by the majority laid down in Article 148 (2) of the Treaty in the case of decisions which the Council is required to adopt on a proposal from the Commission. The votes of the representatives of the Member States within the Committee shall be weighted in the manner set out in that Article. The Chairman shall not vote. 3. (a) The Commission shall adopt measures which shall apply immediately. (b) However, if these measures are not in accordance with the opinion of the committee, they shall be communicated by the Commission to the Council forthwith. In that event, the Commission may defer application of the measures which it has decided for a period of not more than one month from the date of such communication. The Council, acting by a qualified majority, may take a different decision within the time limit referred to in the preceding subparagraph.

Article 11

1. The programme will last for four years, starting from 1 July 1993. 2. The Commission shall submit an annual report on the implementation of the programmes to the European Parliament and to the Council.

Article 12

This Decision is applicable from 1 July 1993.

Article 13

This Decision is addressed to the Member States. Done at Brussels, 29 October 1993. For the Council The President R. URBAIN (1) OJ No C 15, 21. 1. 1993, p. 4. (2) OJ No C 176, 28. 6. 1993, p. 81 and Decision of 27 October 1993 (not yet published in the Official Journal). (3) OJ No C 108, 19. 4. 1993, p. 57. (4) OJ No L 187, 13. 7. 1991, p. 41.

Other acts of the same type

2013/423/EU: Commission Decision of 2 August 2013 accepting an undertaking offered in connection with the anti-dumping proceeding concerning imports of crystalline silicon photovoltaic modules and key components (i.e. cells and wafers) originating in or consigned from the People’s Republic of China 2013/427/EU: Commission Implementing Decision of 2 August 2013 concerning a financial contribution by the Union to the emergency vaccination plan against classical swine fever in Latvia and Belarus and for the implementation of surveillance measures in Latvia, Lithuania and Belarus in the context of the emergency measures taken to combat this disease (notified under document C(2013) 4980)2013/418/EU: Commission Implementing Decision of 31 July 2013 on the approval by the Commission of sampling plans, control plans and common control programmes for the weighing of fisheries products in accordance with Articles 60 and 61 of Council Regulation (EC) No 1224/2009 (notified under document C(2013) 4908)Council Implementing Decision 2013/409/CFSP of 30 July 2013 implementing Decision 2011/72/CFSP concerning restrictive measures directed against certain persons and entities in view of the situation in Tunisia Commission Decision (EU) 2016/2068 of 29 July 2013 on State aid SA.35611 (13/C) that France plans to implement in favour of the PSA Peugeot Citroën SA Group (notified under document C(2013) 4971) (Text with EEA relevance )2013/403/EU: Commission Implementing Decision of 25 July 2013 approving certain amended programmes for the eradication, control and monitoring of animal diseases and zoonoses for the year 2013 and amending Implementing Decision 2012/761/EU as regards the Union financial contribution for certain programmes approved by that Decision (notified under document C(2013) 4663)2013/404/EU: Commission Implementing Decision of 25 July 2013 authorising Germany to prohibit on its territory the marketing of certain varieties of hemp listed in the Common Catalogue of varieties of agricultural plant species, pursuant to Council Directive 2002/53/EC (notified under document C(2013) 4702)2014/767/EU: Commission Decision of 23 July 2013 on the State aid SA.35062 (13/N-2) implemented by Portugal for Caixa Geral de Depósitos (notified under document C(2013) 4801) Text with EEA relevance 2013/411/EU: Council Decision of 22 July 2013 on the position to be adopted, on behalf of the European Union, in the EEA Joint Committee concerning an amendment to Annex XIII to the EEA Agreement 2013/412/Euratom: Council Decision of 22 July 2013 renewing the membership of the Scientific and Technical Committee and repealing the Decision of 13 November 2012 appointing the members of the Scientific and Technical Committee 2013/420/EU: Decision of the European Parliament and of the Council of 22 July 2013 on mobilisation of the European Globalisation Adjustment Fund, in accordance with point 28 of the Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management (EGF/2013/000 TA 2013 — Technical assistance at the initiative of the Commission)Council Decision 2013/450/CFSP of 22 July 2013 on the signing and conclusion of the Agreement between the European Union and the Republic of Niger on the status of the European Union CSDP mission in Niger (EUCAP Sahel Niger)

Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

What to look at next

Browse all EU Legal ActsEvery instrument by type and year, full text free to read section by sectionEuropean Union legislation EU Legal Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year European Union: what this database coversWhich datasets are here, which official source they come from, and how current they areEuropean Union overview