eurovoc_concepts:
CCT duties
common customs tariff
customs valuation
personal effects
postal service

text: KOMMISSION DER EUROPÄISCHEN GEMEINSCHAFTEN Brüssel, den 08. 01. 1997 KOM(96) 714 endg. Vorschlag für eine VERORDNUNG (EG) DES RATES zur Änderung der Verordnung Nr. 2658/87 im Hinblick auf die Einfuhrenden Vorschriften zur zolltariflichen und statistischen Nomenklatur und zum Gemeinsamen Zolltarif (von der Kommission vorgelegt) BEGRÜNDUNG 1. Nach Inkrafttreten des Gemeinsamen Zolltarifs am 1. Juli 1968 wurden 1969 die Vorschriften über die zolltarifliche Behandlung von Waren, die im persönlichen Gepäck der Reisenden eingeführt werden, auf Gemeinschaftsebene überprüft1. Vor allem sollten komplizierte Probleme für die Zollverwaltungen vermieden werden, da solche Einfuhren sehr häufig waren, rasch abgefertigt werden mußten und viele verschiedenartige Waren betrafen, deren Zollwert gering war (und dies auch heute noch ist). 2. Als Ergebnis wurde unter anderem die Verzollung zum Pauschalzollsatz angenommen und eine pauschaler Zollsatz von 10 v. H. des Wertes nach Ausnutzung der Freibeträge fur Waren festgesetzt, die im persönlichen Gepäck der Reisenden eingeführt werden. Der Pauschalsatz galt nur für Einfuhren ohne kommerziellen Charakter, deren Gesamtwert je Person 85 Rechnungseinheiten nicht überschritt. 3. 1988 wurde der pauschale Zollsatz von 10 v. H. des Wertes auch für Waren eingeführt, die in Kleinsendungen an Privatpersonen eingehen, soweit der Wert der einfuhrabgabenptlichtigen Waren 200 ECU2 nicht überschritt. In derselben Verordnung wurde dieser Wert nach Ausnutzung der Freibeträge auch für Waren festgesetzt, die im persönlichen Gepäck der Reisenden eingeführt werden. 4. Angesichts der weitgehenden Senkung der durchschnittlichen Zollsätze seit 1969 und der Inflationsrate seit 1988 erscheint es angemessen, diese Vorschriften zu ändern. 1 ABI. L 191 vom 5. 8. 1969. S. 1. 2 ABI. L 123 vom 17. 5. 1988. S. 2. I Vorschlag für eine VERORDNUNG (EG) DES RATES zur Änderung der Verordnung Nr. 2658/87 im Hinblick auf die Einführenden Vorschriften zur zolltariflichen und statistischen Nomenklatur und zum Gemeinsamen Zolltarif DER RAT DER EUROPÄISCHEN UNION gestützt auf den Vertrag zur Gründung der Europäischen Gemeinschaft, insbesondere auf Artikel 28, auf Vorschlag der Kommission^1), in Erwägung nachstehender Gründe: Nach Titel II D der Einführenden Vorschriften zur Kombinierten Nomenklatur im Anhang zu Verordnung (EWG) Nr. 2658/87(2> wird eine Verzollung zum Pauschalsatz mit einem pauschalen Zollsatz von 10 v. H. auf Waren angewandt, die in Kleinsendungen an Privatpersonen eingehen oder die im persönlichen Gepäck der Reisenden eingeführt werden, soweit solchen Einfuhren keine kommerziellen Erwägungen zugrunde liegen und der Gesamtwert dieser Waren je Sendung oder je Reisender 200 ECU nicht übersteigt. Der pauschale Zollsatz von 10 v. H. des Wertes wurde mit der Verordnung (EWG) Nr. 1544/69(3) eingeführt, während der Höchstbetrag von 200 ECU mit der Verordnung (EWG) Nr. 1315/88<4> festgesetzt wurde. Seitdem wurden diese Bestimmungen nicht angepaßt. Der durchschnittliche Zollsatz wurde seit 1969 herabgesetzt und wird 1999 entsprechend der letzten Verhandlungsrunde in Rahmen des GATT 3,5 % erreichen; die Entwicklung des Preismittels für den Außenhandel sollte berücksichtigt werden. Die zutreffenden Vorschriften sollten daher geändert werden. HAT FOLGENDE VERORDNUNG ERLASSEN: In Anhang IID der Einführenden Vorschriften zur Kombinierten Nomenklatur im Anhang zu Verordnung (EWG) Nr. 2658/87 wird "10 v. H. " durch "3,5 v. H. " und "200 ECU" durch "350 ECU" ersetzt. Artikel 1 Diese Verordnung tritt am 1. April 1997 in Kraft. Diese Verordnung ist in allen ihren Teilen verbindlich und gilt unmittelbar in jedem Mitgliedstaat Artikel 2 Geschehen zu Brüssel am 1997. Im Namen des Rates Der Präsident ,. 1997, S. W ABl. C (2) ABl. L 256, 7. 9. 1987, S. 1. (3>AB1. L191, 5. 8. 1969, S. 1. W ABl. L 123, 17. 5. 1988, S. 2. FINANZBOGEN 1 BEZEICHNUNG DER MAßNAME Vorschlag fiir eine Verordnung des Rates zur Änderung der Verordnung (EWG) Nr. 2658/87 des Rates über die zolltarifliche und statistische Nomenklatur sowie den Gemeinsamen Zolltarif 2 HAUSHALTSLINIE Kapitel 12, Artikel 120 3 RECHTSGRUNDLAGE Artikel 28 des EG-Vertrages 4 ZIEL »ER MAßNAME Ermäßigung des Pauschalzollsatzes und Erhöhung des Gesamtwertes für Waren. die in Kleinsendungen an Einzelpersonen gesandt werden oder im persönlichen Gepäck der Reisenden enthalten sind 5 KOSTEN DER MABNAME 5. 1 Methode zur Berechnung der Gcsamlkostcn Die Berechnungsmethode bezieht sich auf Informationen, die aus Deutschland und den Niederlanden für 1995 eingegangen sind. Zölle (10%), die auf Kleinsendungen oder auf im persönlichem Gepäck der Reisenden enthaltenen Waren erhoben wurden: Deutschland Niederlande 3 135 000 DM durchschnittlicher Kurs 1995: 1. 87398= ECU 1 672 910 1 100 000 HFL durchschnittlicher Kurs 1995: 2,09940= ECU 523 960 Summe = ECU 2 196 870 Anteil beider Länder an den Gesamteinnahmen von Zöllen in der EU im Jahre 1995 = 38% Gesamteinnahmen an Zöllen in der EU. die auf die o. a. Warcngi tippen einfallen sind: 100 x 2 196 870: 38 = 5 781 237 ECU Gesamtwert der angemeldeten Waren, die in Kleinsendungen oder im persönlichem Gepäck der Reisenden eingegangen sind: 57 812 370 ECU 5. 2 Geschätzte Kosten: Gegenwärtiger Pauschalzollsatz 10%: ECU 5 781 237 Vorgeschlagener Pauschalzollsatz 3. 5%: ECU 2 023 433 Summe ECU 3 757 804 4- ISSN 0254-1467 KOM(96) 714 endg. DOKUMENTE DE 02 17 01 Katalognummer : CB-CO-96-724-DE-C ISBN 92-78-13957-2 Amt für amtliche Veröffentlichungen der Europäischen Gemeinschaften L-2985 Luxemburg S


title: PERGUNTA ESCRITA n. 3855/96 do Deputado José GARCÍA- MARGALLO Y MARFIL à Comissão. Cooperação da UE na América Latina: volume das ajudas da Áustria ao Mercosul

eurovoc_concepts:
Austria
European Union
Latin America
Mercosur countries
development aid
international cooperation


title: WRITTEN QUESTION No. 3809/96 by José GARCÍA-MARGALLO Y MARFIL to the Commission. EU investments in Latin America: figures for Greece's investments in Mercosur

eurovoc_concepts:
EU investment
European Union
Greece
Latin America
Mercosur countries
direct investment


text: COMMISSIONE DELLE COMUNITÀ' EUROPEE Bruxelles, 08. 01. 1997 COM(96) 714 def. Proposta di REGOLAMENTO (CE) DEL CONSIGLIO che modifica il regolamento (CEE) n. 2658/87 del Consiglio per quanto concerne le disposizioni preliminari della nomenclatura tariffaria e statistica e della Tariffa doganale comune (presentata dalla Commissione) RELAZIONE 1 • Dopo l'entrata in vigore della Tariffa doganale comune il 1° luglio 1968 , nel 1969 si è proceduto al riesame, a livello comunitario1, delle norme concernenti le tariffe applicabili alle merci contenute nei bagagli personali dei viaggiatori. Si trattava tra l'altro di semplificare il compito delle autorità doganali considerati il volume del traffico, le esigenze di rapidità e la varietà delle merci il cui valore imponibile in genere era (ed è tuttora) piuttosto limitato. 2- A seguito di ciò veniva adottata una tassazione forfettaria e fissato un dazio forfettario del 10% ad valorem per le merci contenute nel bagaglio personale dei viaggiatori in quantità superiori ai limiti di esenzione. Il dazio forfettario si applicava soltanto alle importazioni prive di carattere commerciale e il cui valore complessivo non superava le 85 unità di conto per viaggatore. 3. Nel 1988 il dazio forfettario del 10% ad valorem veniva adottato anche per merci contenute in piccole spedizioni inviate da un privato ad un altro privato a condizione che il valore delle merci soggette al dazio all'importazione non fosse superiore a 200 ECU2. Nello stesso regolamento questo valore veniva fissato anche per le merci contenute nei bagagli personali dei viaggiatori in misura superiore ai limiti di esenzione. 4. Data la forte riduzione del valore medio del dazio doganale dal 1969 e data la percentuale di inflazione registrata dal 1988, sembra opportuno modificare le disposizioni in oggetto. GUn. L 191 del 5. 8. 1969, pag. 1. GUn. L 123 del 17. 5. 1988, pag. 2. % Proposta di REGOLAMENTO (CE) PEL CONSIGLIO che modifica il regolamento (CEE) n. 2658/87 del Consiglio per quanto concerne le disposizioni preliminari della nomenclatura tariffaria e statistica e della Tariffa doganale comune IL CONSIGLIO DELL UNIONE EUROPEA visto il trattato che istituisce la Comunità europea, in particolare l'articolo 28, vista la proposta della Commissione1, considerando che la sezione II D delle disposizioni preliminari della nomenclatura combinata allegata al regolamento (CEE) n. 2658/872 prevede l'applicazione di un dazio forfettario del 10% ad valorem alle merci contenute in piccole spedizioni inviate da un privato ad un altro privato o contenute nei bagagli personali dei viaggiatori a condizione che si tratti di importazioni prive di ogni carattere commerciale e che il valore totale di dette merci non superi, per spedizione o per viaggiatore 200 ECU. considerando che il dazio forfettario del 10% ad valorem è stato adottato con il regolamento (CEE) n. 1544/693; che il massimale di 200 ECU è stato adottato con il regolamento (CEE) 1315/8S4; che da allora queste disposizioni non sono più state modificate; che dal 1969 la media dei dazi doganali è stata ridotta e che, conformemente all'ultimo ciclo di negoziati nel quadro del GATT, essa verrà portata al 3,5% nel 1999; che è necessario tener conto dell'evoluzione della media dei prezzi del mercato estero; considerando che è opportuno modificare le disposizioni in oggetto; HA ADOTTATO JL PRESENTE REGOLAMENTO Articolo 1 Nella sezione II D delle disposizioni preliminari della nomenclatura combinata allegate al regolamento (CEE) n. 2658/87, "10%" è sostituito da "3,5 %" e " 200 ECU" è sostituito da "350 ECU". Articolo 2 Il presente regolamento entra in vigore il 1° aprile 1997. Il presente regolamento è obbligatorio in tutti i suoi elementi e direttamente applicabile in ciascuno degli Stati membri. Fatto a Bruxelles, 1997 Per il Consiglio Il Presidente 1997. pag. GU n. C. del G U n. L 256 del 7. 9. 1987, pag. 1. GU n. L 191 del 5. 8. 1969, pag. 1. GU n. L 123 del 17. 5. 1988. pag. 2. <? SCHEDA FINANZIARIA 1 DENOMINAZIONE DELL'AZIONE Proposta di Regolamento del Consiglio che modifica Regolamento 2658/87 relativo alla nomenclatura tariffaria e statistica ed alla tariffa doganale comune 2 LINEA DI BILANCIO Capitolo 12, articolo 120 3 BASE GIURIDICA Articolo 28 del trattato CE 4 OBIETTIVO DELL'AZIONE Riduzione della tassazione forfettaria ed aumento del valore totale applicable alla merci contenute nelle spedizioni da privato a privato o contenute nei bagagli personali dei viaggiatori 5 COSTO DELL'AZIONE 5. 1 Metodo per calcolare costo complessivo di operazione Il metodo di calcolo è stato basato sulle informazioni ricevute dalla Repubblica Federale di Germania e dai Paesi Bassi per il 1995. Diritti doganali (10%applicati a in spedizioni su piccoli bagagli personali dei viaggiatori o da un privato a un altro privato: Repubblica Federale di Germania 3. 135 000 DM tasso medio 1995: 1,87398 I Paesi Bassi 1. 100. 000 NLG tasso medio 1995: 2,09940 - 1 672 910 ECU 523 960 ECU = totale = 2 196 870 ECU Parte di entrambi i paesi sul totale dei dazi doganali nell'UE nel 1995 = il 38% Dazi doganali totali nell'UE per prodotti in questione : 100 x 2 196 870: 38 = 5 781 237 ECU Valore totale delle merci dichiarate introdotte come bagagli personali viaggiatori o in spedizioni da privato a privato: 57. 812 370 ECU 5. 2 Costo stimato per l'operazione: 5 781 237 ECU Tassazione forfettaria attuai 10%: Tassazione forfettaria proposta 3,5%: 2 023 433 ECU totale 3 757 804 ECU 4- ISSN 0254-1505 COM(96) 714 def. DOCUMENTI IT 02 17 01 N. di catalogo : CB-CO-96-724-IT-C ISBN 92-78-13961-0 Ufficio delle pubblicazioni ufficiali delle Comunità europee L-2985 Lussemburgo t>


title: QUESTION ECRITE no 3825/96 de José GARCÍA-MARGALLO Y MARFIL à la Commission. Investissements de l'UE en Amérique latine: chiffre des investissements néerlandais au Mexique

eurovoc_concepts:
EU investment
European Union
Latin America
Mexico
Netherlands
direct investment


title: WRITTEN QUESTION No. 3812/96 by José GARCÍA-MARGALLO Y MARFIL to the Commission. EU investments in Latin America: figures for Ireland's investments in Brazil

eurovoc_concepts:
Brazil
EU investment
European Union
Ireland
Latin America
direct investment


title: Κανονισμός (ΕΚ) αριθ. 17/97 της Επιτροπής της 8ης Ιανουαρίου 1997 για τροποποίηση των παραρτημάτων Ι, ΙΙ, ΙΙΙ και IV του κανονισμού (ΕΟΚ) αριθ. 2377/90 του Συμβουλίου για τη θέσπιση κοινοτικής διαδικασίας για τον καθορισμό ανώτατων ορίων καταλοίπων κτηνιατρικών φαρμάκων στα τρόφιμα ζωικής προέλευσης

eurovoc_concepts:
animal product
food inspection
health control
veterinary drug
waste

formats: html pdfa1b print


title: SKRIFTLIG FORESPØRGSEL nr. 3869/96 af José GARCÍA-MARGALLO Y MARFIL til Kommissionen. EU's samarbejde med Latinamerika: Spaniens samarbejde med Brasilien

eurovoc_concepts:
Brazil
European Union
Latin America
Spain
development aid
international cooperation


title: QUESTION ECRITE no 3853/96 de José GARCÍA-MARGALLO Y MARFIL à la Commission. Coopération UE/Amérique latine: aide de l'Autriche en faveur du Mexique

eurovoc_concepts:
Austria
European Union
Latin America
Mexico
development aid
international cooperation


title: QUESTION ECRITE no 3839/96 de José GARCÍA-MARGALLO Y MARFIL à la Commission. Investissements de l'UE en Amérique latine: chiffre des investissements britanniques dans le Mercosur

eurovoc_concepts:
EU investment
European Union
Latin America
Mercosur countries
United Kingdom
direct investment


title: SKRIFTLIG FORESPØRGSEL nr. 3823/96 af José GARCÍA-MARGALLO Y MARFIL til Kommissionen. EU-investeringer i Latinamerika - Luxembourgs investeringer i Andes-Gruppen

eurovoc_concepts:
Andean Community countries
EU investment
European Union
Latin America
Luxembourg
direct investment


title: SCHRIFTELIJKE VRAAG nr. 3831/96 van José GARCÍA-MARGALLO Y MARFIL aan de Commissie. Investeringen van de EU in Latijns- Amerika: investeringscijfers van Portugal in de afzonderlijke Middenamerikaanse landen

eurovoc_concepts:
Central America
EU investment
European Union
Latin America
Portugal
direct investment


title: SCHRIFTLICHE ANFRAGE Nr. 3821/96 von José GARCÍA-MARGALLO Y MARFIL an die Kommission. Investitionen der EU in Lateinamerika: Zahlen über luxemburgische Investitionen in Mittelamerika

eurovoc_concepts:
Central America
EU investment
European Union
Latin America
Luxembourg
direct investment


title: Förslag till rådets beslut om godkännande av skriftväxlingen mellan gemenskapen och AVS-staterna om bilaga 40 i slutakten till fjärde AVS-EG-konventionen, rörande en gemensam förklaring om de jordbruksprodukter som avses i artikel 168.2 a ii i konventionen

eurovoc_concepts:
agricultural product
customs duties
fourth Lomé Convention
import policy

text: EUROPEISKA GEMENSKAPERNAS KOMMISSION Bryssel den 08. 01. 1997 KOM(96) 686 slutlig 97/0010 (ACC) Förslag till RÅDETS BESLUT om godkännande av skriftväxlingen mellan gemenskapen och AVS-staterna om bilaga 40 i slutakten till fjärde AVS-EG-konventionen, rörande en gemensam förklaring om de jordbruksprodukter som avses i artikel 168. 2 a ii i konventionen (framlagt av kommissionen) MOTIVERING Slutakten i avtalet om ändring av fjärde AVS-EG-konventionen, vilket undertecknades i Mauritius den 4 november 1995, föreskriver att bilaga 40 till konventionen, rörande en gemensam förklaring om de jordbruksprodukter som avses i artikel 168. 2 a ii i konventionen, skall ersättas med den texten i punkt 81. Denna text måste emellertid anpassas för att ta hänsyn till Uruguayrundans förhandlingsresultat, vilka förts över i av gemenskapen antagna bestämmelser i Gemensamma tulltaxan. Gemenskapen har åtagit sig att aktualisera texten i bilaga 40 som godkändes i Mauritius. I detta syfte har kontakter tagits med AVS-staterna under de senaste månaderna. AVS-EG-ministerrådet i Mauritius antog ambassadörskommitténs rekommendation att formellt anta den aktualiserade texten genom en skriftväxling mellan ordföranden i Europeiska unionens råd och ordföranden i AVS-ministerrådet. Förslag till rådets beslut om godkännande av skriftväxlingen mellan gemenskapen och AVS-staterna om bilaga 40 i slutakten till fjärde AVS-EG-konventionen, rörande en gemensam förklaring om de jordbruksprodukter som avses i artikel 168. 2 a ii i konventionen EUROPEISKA UNIONENS RÅD HAR BESLUTAT FÖLJANDE med beaktande av Fördraget om upprättandet av Europeiska gemenskapen, särskilt artikel 113 i detta, med beaktande av kommissionens förslag, och med beaktande av följande: Skriftväxlingen mellan gemenskapen och AVS-staterna om bilaga 40 i slutakten till fjärde AVS-EG-konventionen, rörande en gemensam förklaring om de jordbruksprodukter som avses i artikel 168. 2 a ii i konventionen, bör godkännas. HÄRIGENOM FÖRESKRIVS FÖLJANDE. Artikell Skriftväxlingen mellan gemenskapen och AVS-staterna om bilaga 40 i slutakten till fjärde AVS-EG-konventionen, rörande en gemensam förklaring om de jordbruksprodukter som avses i artikel 168. 2 a ii i konventionen, godkänns på Europeiska gemenskapens vägnar. Texten till skriftväxlingen bifogas detta beslut. Artikel 2 Rådets ordförande skall på Europeiska gemenskapens vägnar anmäla skriftväxlingen till AVS-staterna. Utfärdat i Bryssel den. <L a^ Skriftväxling mellan gemenskapen och AVS-staterna om bilaga 40 i slutakten till fjärde AVS-EG-konventionen, rörande en gemensam förklaring om de jordbruksprodukter som avses i artikel 168. 2 a ii i konventionen A. Brev från gemenskapen Slutakten i avtalet om ändring av fjärde AVS-EG-konventionen, vilket undertecknades i Mauritius den 4 november 1995, föreskriver att bilaga 40 till konventionen skall ersättas med den texten i punkt 81. Denna text måste emellertid anpassas för att ta hänsyn till Uruguayrundans förhandlingsresultat, vilka förts över i av gemenskapen antagna bestämmelser i Gemensamma tulltaxan. Gemenskapen har åtagit sig att aktualisera texten i bilaga 40 som godkändes i Mauritius. I detta syfte har kontakter tagits med AVS-staterna under de senaste månaderna. Jag bifogar den slutliga aktualiserade texten och ber Er bekräfta att AVS-staterna tagit kännedom om denna. Med utmärkt högaktning På Europeiska unionens råds vägnar # * «r B. Brev från AVS-staterna Jag bekräftar mottagandet av Ert brev av dagens datum och att AVS-staterna tagit kännedom om dess innehåll och de bifogade bestämmelserna. Med utmärkt högaktning På AVS-ministerrådets vägnar lc Gemensam förklaring om de jordbruksprodukter som avses i artikel 168. 2 a ii BILAGA XL De avtalsslutande parterna konstaterar att gemenskapen planerar att anta de bestämmelser som anges i bilagan och som fastställs den dag konventionen undertecknas i syfte att tillförsäkra AVS-staterna den förmånsordning som anges i artikel 168. 2 a ii vad gäller vissa bearbetade jordbruksprodukter. De konstaterar att gemenskapen har förklarat att vad gäller denna fråga att den kommer att vidta alla nödvändiga åtgärder för att motsvarande bestämmelser på jordbruksområdet antas i god tid och i möjligaste utsträckning för att dessa kan träda i kraft samtidigt som den interimsordning som träder i kraft efter det att avtalet om ändringar av fjärde AVS- EG-konventionen undertecknats. Importordning som är tillämplig på jordbruks- och livsmedelsprodukter med ursprung i AVS- staterna Gemensam marknadsorganisation 1. Nötkött KN-nr: Särskild ordning for AVS-staterna <L i 0102 90 05 0102 90 21 0102 90 29 0102 90 41 0102 90 49 0102 90 51 0102 90 59 0102 90 61 0102 90 69 0102 90 71 0102 90 79 0201 0202 0206 10 91 0206 10 95 0206 10 99 0206 21 00 0206 22 90 0206 29 91 0206 29 99 0210 20 0210 90 41 0210 90 49 0210 90 90 ex 1502 00 90 1602 50 10 1602 50 31 1602 50 39 1602 50 80 1602 90 61 1602 90 69 ex 1602 10 00 ex 1602 20 90 ex 1602 90 10 2. Får- och getkött KN-nr: Befrielse från värdetull för följande produkter som omfattas av den gemensamma organisationen av marknaden. 1602 50 10 ö v e r s t i g er 0206 29 91, Om importen av nötkött med KN-nr 0201, 0202, och 0206 10 95, 1602 90 61 med ursprung i en AVS-stat under ett år gemenskapsimport som registrerats för ett enskilt år mellan 1969 - 1974 för ursprunget i fråga, med tillägg för en årlig ökning med 7 % skall tullen helt eller delvis upphävas för produkter med detta ursprung. största mängd den Kommissionen i detta fall lämna en rapport till Europeiska rådet som med kvalificerad majoritet och på förslag av rådet skall besluta om vilken ordning som skall tillämpas på importen i fråga. Nedsättning med 16 % av tullen för följande produkter: Homogeniserade beredningar av nötkött. Beredningar av lever av nötkreatur. Beredningar av blod av nötkreatur - 2- 0104 0204 0206 80 99 0206 90 99 0210 90 11 0210 90 19 0210 90 60 ex 1502 00 90 1602 90 72 1602 90 74 1602 90 76 1602 90 78 ex 1602 10 00 ex 1602 20 90 ex 1602 90 10 3. Kött av fjäderfä KN-nr: 0105 11 11 0105 11 19 0105 11 91 0105 11 99 0105 92 00 0105 93 00 0105 12 00 0105 19 20 0105 99 20 0105 99 30 0105 19 90 0105 99 10 0105 99 50 0209 00 90 Befrielse från värdetull för följande produkter som omfattas av den gemensamma organisationen av marknaden. Inom ramen för en årlig kvot på 100 ton skall särskilda GGT-tullar inte tillämpas vad gäller KN-nr: a) 0104 10 30 0104 10 80 0104 20 90 (undantaget renrasiga avelsdjur); b) 0204 0210 90 11 0210 90 19 (undantaget kött av tamfår). Inom ramen för en årlig kvot på 500 ton skall särskilda GTT-tullar m sättas ned med 65 %. Nedsättning med 16 % av tullen för följande produkter: Homogeniserade beredningar av får- och getkött. Beredningar av lever från får och getter. Beredningar av blod från får och getter. Nedsättning med 16 % av tullen för följande produkter: Tamhöns Gäss och kalkoner Ankor och pärlhöns Fjäderfäfett, färskt, kylt eller fryst 0210 90 71 0210 90 79 1501 00 90 0207 1602 31 1602 32 11 1602 32 19 1602 32 30 1602 32 90 1602 39 4. Mjölkprodukter KN-nr: 0401 0403 10 11 0403 10 13 0403 10 19 0403 10 31 0403 10 33 0403 10 39 0403 90 11 bis 0403 90 69 0404 10 0404 90 0405 1702 11 00 1702 19 00 2106 90 51 Slaktbiprodukter av fjäderfälever Smält fjäderfäfett Nedsättning av GGT-tullen med 65 % för Fjäderfäkött inom ramen för en årlig kvot på 400 ton Annat berett eller konserverat fjäderfäkött och slaktbiprodukter Nedsättning med 16 % av tullen för följande produkter: Mjölk och grädde inte koncentrerade och försatta med socker eller annat sötningsmedel Yoghurt, varken smaksatt eller innehållande frukt eller kakao Annan fermenterad eller syrad mjölk och grädde, varken smaksatt eller innehållande frukt eller kakao Vassle och modifierad vassle Produkter bestående av naturliga mjölkbeståndsdelar Smör och andra fetter och oljor framställda av mjölk Laktos och sirap av laktos Sirap av laktos, med tillsatts av aromämnen eller färgämnen 2309 10 15 2309 10 19 2309 10 39 2309 10 59 2309 10 70 2309 90 35 2309 90 39 2309 90 49 2309 90 59 2309 90 70 0402 0406 Agg KN-nr: 0407 00 11 0407 00 19 0407 00 30 0408 11 80 0408 19 81 0408 19 89 0408 91 80 0408 99 80 Griskött KN-nr: 0103 91 10 0103 92 11 0103 92 19 1501 00 11 1501 00 19 Hund- och kattfoder, innehållande mer än 50 viktprocent mjölkprodukter Andra beredningar av sådana slag som används vid utfordring av djur, innehållande mer än 50 viktprocent mjökprodukter Nedsättning av tullen avseende tredje land med 65 % för Mjölk och grädde, koncentrerade och försatta med socker inom ramen för en årlig kvot på 1 000 ton Ost och ostmassa inom ramen för en årlig kvot på 1 000 ton Nedsättning med 16 % av tullen för produkter som omfattas av den gemensamma organisationen av marknaden: Ägg av fjäderfä Äggulor av fågelägg Fågelägg Nedsättning av tullen med 16 % för följande varor: Levande svin andra än renrasiga avelsdjur Ister och annat grisfett -5 ex 1602 10 00 ex 1602 20 90 1602 41 10 1602 42 10 1602 49 ex 1602 90 10 1602 90 51 1902 20 30 0203 11 10 0203 12 11 0203 12 19 0203 19 11 0203 19 13 0203 19 15 ex 0203 19 55 0203 19 59 0203 21 10 0203 22 11 0203 22 19 0203 29 11 0203 29 13 0203 29 15 ex 0203 29 55 0203 29 59 0206 30 21 0206 30 31 0206 41 91 0206 49 91 0209 00 11 0209 00 19 0209 00 30 0210 11 11 bis 0210 11 39 0210 12 11 0210 12 19 Svinkött, berett eller konserverat Fyllda pastaprodukter; även kokta eller på annat sätt beredda, innehållande mer än 20 viktprocent korv e. d. , kött och slaktbiprodukter av alla slag, inbegripet fett av alla slag, oavsett ursprung. Nedsättning av tullen med 50 % inom ramen för en årlig kvot på 500 ton för följande produkter: Griskött, färskt eller kylt Med undantag för fläskfilé enbart Griskött, fryst Med undantag för fläskfilé enbart Slaktbiprodukter av griskött, färska eller kylda Slaktbiprodukter av griskött, frysta Ister och annat grisfett Skinkat bog och delar därav, med ben, av tamsvin, saltat, torkat eller rökt Sida av tamsvin, saltat, torkat eller rökt 6- 0210 19 10 bis 0210 19 89 0210 90 31 0210 90 39 1601 00 Fisk KN-nr: 03 1604 1605 1902 20 10 2301 20 00 Socker KN-Codes: Andra delar av tamsvin, saltade, torkade eller rökta Ätbart mjöl av slaktbiprodukter av tamsvin Nedsättning av tullen med 65 % inom ramen för en årlig kvot på 500 ton för Korv och liknande produkter av kött, slaktbiprodukter eller blod Befrielse från tull för alla produkter som omfattas av den gemensamma organisationen av marknaden Nedsättning ined 16 % av tullen för följande produkter: 1212 91 20 1212 91 80 Sockerbetor 1212 92 00 Sockerrör 1702 20 10 1702 20 90 1702 30 10 1702 40 10 1702 60 10 1702 60 90 1702 90 30 1702 90 60 1702 90 71 1702 90 80 1702 90 99 2106 90 30 2106 90 59 Lönnsocker och lönnsirap Isoglukos Annan fruktos och sirap av fruktos Andra slag, inbegripet invertsocker Sirap av isoglukos Livsmedelsberedningar av sirap av sackaros Denna nedsättning är inte tillämplig när gemenskapen i enlighet med sina åtaganden i Uruguayrundan tillämpar tilläggstullar Befrielse från tull avseende tredje land inom ramen för en årlig kvot på 60 000 ton för 1703 Melass. 9. Oljeväxtfrön och oljehaltiga frukter KN-nr: Befrielse från tull för alla produkter som omfattas av den gemensamma organisationen av marknaden 1201 00 90 1202 10 90 1202 20 00 1203 00 00 1204 00 90 1205 00 90 1206 00 91 1206 00 99 1207 10 90 1207 20 90 1207 30 90 1207 40 90 1207 50 90 1207 60 90 1207 91 90 1207 92 90 1207 99 91 1207 99 99 1208 1504 1507 1508 1509 90 00 1510 00 90 1511 1512 1513 1514 1515 11 00 8- Befrielse fran tull 1515 19 1515 21 1515 29 1515 50 1515 90 21 1515 90 29 1515 90 31 1515 90 39 1515 90 40 1515 90 51 1515 90 59 1515 90 60 1515 90 91 1515 90 99 1516 10 1516 20 91 1516 20 95 1516 20 96 1516 20 98 1517 10 90 1517 90 91 1517 90 99 1518 00 31 1518 00 39 1522 00 91 1522 00 99 2304 00 00 2305 00 00 2306 10 00 2306 20 00 2306 30 00 2306 40 00 2306 50 00 2306 60 00 2306 70 00 2306 90 90 10. Spannmål KN-nr: 0709 90 60 Majs 0712 90 19 1005 10 90 1005 90 00 NedsSttning av tullen med 1,81 ecu per ton 1007 00 Sorghum Neds&ttning av tullen med 60 % inom ramen fbr ett arligt tak pa 10 000 ton - 9- 1008 20 00 Hirs Tull skall inte tillämpas inom ramen för ett årligt tak på 60 000 ton När de årliga taken för sorghum och hirs överskridits kan en tull nedsatt med 50 % återinföras Nedsättning av tullen med 16 % för följande produkter: Vete- eller rågmjöl Finmalet mjöl av råg Krossgryn samt grovt mjöl (inbegripet fingryn) av vete Pelletar av vete Nedsättning av tullen med 50 % inom ramen för en årlig kvot på 15 000 ton för följande produkter: Vete samt blandsäd av vete och råg, med undantag av spalt för utsäde Råg Korn Havre Bovete Kanariefrö Rågvete Annat spannmål I enlighet med gemenskapslagstiftningen gäller följande tullnedsättningar per 1 000 kilo: 65 % och 4,34 ecu för paddyris 1101 00 1102 10 00 1103 11 1103 21 00 1001 10 00 1001 90 91 1001 90 99 1002 00 00 1003 00 10 1003 00 90 1004 00 00 1008 10 00 1008 30 00 1008 90 10 1008 90 90 11. Ris KN-nr: 1006 10 21 till 1006 10 98 Ris med ytterskal (paddy), med undantag av för utsäde 1006 20 Råris 65 % och 4,34 ecu för råris 1006 30 Delvis eller helt slipat ris 16,78 ecu för delvis eller helt slipat ris och därefter nedsättning med 65 % och 6,52 ecu 10- 1006 40 00 Brutet ris 65 % och 3,62 ecu för brutet ris Detta undantag gäller endast om en skatt av motsvarande storlek tas ut vid exporttillfället av de berörda AVS-staterna Om 125 000 ton ris (motsvarande för råris)(KN- nr 1006 10 21 till 1006 10 98, 1006 20 och 1006 30) och 20 000 ton brutet ris (KN-nr 1006 40 00) överstigs skall den generella ordningen för tredje land tillämpas. 12. Ersättningsprodukter för spannmål och produkter framställda av spannmål eller av ris KN-nr: Befrielse från tull för följande produkter: 11 0714 10 91 Maniok 0714 20 0714 90 11 ex 0714 90 19 Sötpotatis Arrowroot ex 1106 20 Finmalet och grovt mjöl av arrowroot ex 1108 19 90 Stärkelse av arrowroot 2309 10 11 2309 10 31 Hund- och katt foder i detaljhandelsförpacknningar Nedsättning av tullen med 50 5 för följande produkter: ANMÄRKNING: Denna nedsättning tillkommer till de 24,8 ecu per ton i nedsättning som gäller för dessa produkter (se nedan) 1108 14 00 Stärkelse av Maniok ex 1108 19 90 Annan stärkelse, ej inbegripet arrowroot 0714 10 99 ex 0714 90 19 Nedsättning av tullen med 6,19 ecu per ton för följande produkter: Andra rötter och rotknölar Andra rötter än arrowroot Nedsättning med 8,38 ecu per ton för följande produkter: 0714 10 10 Maniokrot ex 1106 20 10 ex 1106 20 90 Nedsättning med 7,98 ecu per ton för följande produkter: Finmalet och grovt mjöl av arrowroot Nedsättning med 29,18 ecu per ton för följande produkter: Finmalet och grovt mjöl av sagorot eller rotknölar enligt 0714, ej denaturerade med undantag för finmalet och grovt mjöl av arrowrot , ausgenommen Mehl und GrieB von Pfeilwurz (Arrowroot). 12 1102 20 10 1102 90 10 1102 90 30 1103 12 00 1103 13 10 1103 19 10 1103 19 30 1103 21 00 1103 29 10 1103 29 20 1103 29 30 1103 29 40 1104 11 90 1104 12 90 1104 19 10 1104 19 30 1104 19 50 1104 19 91 1104 19 99 1104 21 50 1104 30 1102 20 90 1102 30 00 1102 90 90 1103 13 90 1103 14 00 1103 19 90 1103 29 50 1103 29 90 1104 11 10 1104 12 10 1104 21 10 1104 21 30 1104 21 90 1104 21 99 1104 22 1104 23 1104 29 Nedsättning med 7,3 ecu per ton för följande produkter: Majsmjöl Kornmjöl Rismjöl Grovt och fint mjöl av havre Grovt och finmalet mjöl av Grovt och fint mjöl av råg Grovt och fint mjöl av korn Pelletar av vete Pelletar av råg Pelletar av korn Pelletar av havre Pelletar av majs Kornflingor Havreflingor Veteflingor Rågflingor Majsflingor Risflingor Andra kärnor bearbetade till flingor Pärlgryn av korn Groddar av spannmål Nedsättning med 3,6 ecu per ton för följande varor: Majsmjöl Rismjöl Annat finmalet mjöl av spannmål Grovt och fint mjöl av majs Grovt och fint mjöl av ris Grovt och fint mjöl av annat spannmål Pelletar av ris Pelletar av annat spannmål Valsat korn Valsat havre Skalat korn Skalat korn, klippt eller gröpat Korn, inte vidare bearbetat än gröpat Annat korn Havre Majs Getreidekörner von anderem Getreide Senkung um 24,8 ECU/t fur folgende Waren: - 13 1108 11 00 1108 12 00 1108 13 00 1108 14 00 1108 19 90 1108 19 10 1109 00 00 Vetestärkelse Majsstärkelse Potatisstärkelse Maniokstärkelse Annan stärkelse, utom risstärkelse Nedsättning med 37,2 ecu per ton för: Risstärkelse Nedsättning med 219 ecu per ton för följande produkter: Vetegluten 2303 10 11 Återstoder från stärkelseframställning 1702 30 51 1702 30 91 1702 90 75 1702 30 59 1702 30 99 1702 40 90 1702 90 50 1702 90 79 2106 90 55 2302 10 2302 20 2302 30 2302 40 2309 10 13 2309 10 33 2309 10 51 2309 10 53 2309 90 31 2309 90 33 2309 90 41 2309 90 43 2309 90 51 2309 90 53 Nedsättning 117 ecu per ton för följande produkter: Glukos och sirap av glukos i form av vitt kristalliniskt pulver Annat glukos än i form av vitt kristalliniskt pulver Annat socker och melass i pulverform Nedsättning med 81 ecu per ton för följande produkter: Annan glukos och sirap av glukos Maltodextrin och sirap av maltodextrin Annat socker och melass Sirap av glukos eller maltodextrin Nedsättning med 7,2 ecu per ton för följande produkter: Kli av majs kli av ris Vetekli Kli av annan spannmål Nedsättning med 10,9 ecu per ton för följande produkter: Hund- och kattfoder i detaljhandelsförpackning Andra beredningar av sådana slag som används vid utfodring av djur 14- 13. FRUKT OCH GRÖNSAKER, FÄRSKA ELLER KYLDA KN-nr: Befrielse från tull för följande produkter: ex ex ex ex ex ex ex 0706 90 30 0706 90 90 0706 90 90 0707 00 10 0707 00 15 0707 00 20 0707 00 35 0707 00 40 0708 0709 30 00 0709 40 00 0709 51 90 0709 60 10 0709 90 71 0709 90 73 0709 90 75 0709 90 77 0709 90 79 0709 90 90 0802 31 00 und 0802 32 00 0802 50 00 0802 90 10 0802 90 50 0802 90 60 0802 90 85 0804 30 00 0804 40 0804 50 00 0805 30 90 0805 40 0805 90 00 0807 11 00 0807 19 00 Rädisor Rödbetor Rädisor (Raphanus sativus) Små vintergurkor (Befrielsen omfattar endast värdedelen av tullen) Grönsaker av baljväxter Auberginer Selleri, utom rotselleri Andra svampar Paprika Zucchini (Befrielsen omfattar endast värdedelen av tullen) Andra grönsaker Valnötter, med eller utan skal Pistazien Pekan-nÖtter Pinjenötter Macadamianötter Andra nötter Ananas Avokado Guava, mango och mangostan Limefrukter (Citrus aurantifoliä) Grapefrukt Andra citrusfrukter Meloner (utom vattenmeloner) - 15 ex ex 0807 20 00 0809 40 90 0810 40 30 081090 0813 50 31 0813 50 39 0702 00 45 0702 00 50 0702 00 15 0702 00 20 0702 00 45 0702 00 50 0702 00 15 0702 00 20 0703 10 19 0703 20 00 ex 0704 90 90 ex ex ex ex 0705 11 05 0705 11 10 0705 11 80 0706 10 00 0709 10 Papayafrukter Slånbär Bär av arten Vaccinium myrtillus Annan frukt, färsk Blandning sv nötter med KN-nr 0801 och 0802. Nedsättning av tullen för följande produkter: Tomater (utom cocktailtomater): Under tiden 15 november - 30 april, nedsättning med 60 % av värdedelen av tullen inom ramen för en kvot på 2 000 ton Cocktailtomater: Under tiden 15 november - 30 april, befrielse från värdedelen av tullen inom ramen för en kvot på 2 000 ton. Kepalök (vanlig lök), med undantag av sättlök, under tiden 1 februari - Under tiden 1 februari - 15 maj, befrielse från tull. Under resten av året: Nedsättning av tullen med 15 %. Vitlök: Under tiden 1 februari - 15 maj, befrielse från tull. Under resten av året: Nedsättning av tullen med 15 %. Salladskål: Under tiden 1 november - 31 december, befrielse från tull. Under resten av året: Nedsättning av tullen med 15 %. Isbergssallad: Under tiden 1 juli - 31 oktober, befrielse från tull. Under resten av året: Nedsättning av tullen med 15 %. Morötter: Under tiden 1 januari - 31 mars, befrielse från tull. Under resten av året: Nedsättning av tullen med 15 %. Kronärtskockor: Under tiden 1 oktober - 31 december, befrielse från värdedelen av tullen. Under resten av året: Nedsättning av tullen med 15 %. - 16 0709 20 00 Sparris: Under tiden 15 augusti - 15 januari, befrielse från tull. Under tiden 16 januari - 31 januari, nedsättning av tullen med 40 %. Under resten av året: nedsättning av tullen med 15 %. ex 0804 20 10 Fikon (färska): Under tiden 1 november - 30 april, befrielse från tull inom ramen för ett tak på 200 ton. 0805 10 Apelsiner: 0805 20 ex ex 0806 10 29 0806 10 69 0808 10 ex 0808 20 0809 10 ex ex ex ex 0809 20 71 0809 20 79 0809 20 11 0809 20 19 Under tiden 15 maj - 30 september, befrielse från värdedelen av tullen inom ramen för en referenskvantitet på 4 000 ton. Utöver denna kvantitet och under hela året: Nedsättning av värdedelen av tullen med 80 % Mandariner (inbegripet tangeriner och satsumas), klementiner, wilkings och liknande citrushybrider. -Under tiden 15 maj - 30 september, befrielse från tull inom ramen för en referenskvantitet på 4 000 ton. - utöver denna kvantitet och under resten av året: Nedsättning av värdedelen av tullen med 80 %. Bordsdruvor, kärnfria: Under tiden 1 december - 31 januari, befrielse från tull inom ramen för en kvot på 800 ton, och under tiden 1 februari - 31 mars inom ramen för en referenskvantitet på 100 ton. Äpplen: Nedsättning av värdedelen av tullen med 50 % inom ramen för en kvot på 2 000 ton. Päron: Nedsättning av värdedelen av tullen med 65 % inom ramen för en kvot på 2 000 ton. Aprikoser: Under tiden 1 september - 30 april, befrielse från tull. Under resten av året: Nedsättning av värdedelen av tullen med 15 %. Körsbär: Under tiden 1 november - 31 mars, befrielse från tull. - 17 0809 30 0809 40 10 bis 0809 40 40 ex ex 0810 10 05 0810 10 80 0810 40 50 Persikor, inbegripet nektariner: Under tiden 1 december - 31 mars, befrielse från tull. under resten av året: Nedsättning av värdedelen av tullen med 15 %. Plommon: Under tiden 15 december - 31 mars, befrielse från tull. under resten av året: Nedsättning av värdedelen av tullen med 15 %. Jordgubbar: Under tiden 1 november - siste februari, befrielse från tull inom ramen för en kvot på 1 600 ton. Nedsättning av tullen till följande nivåer: 3% för frukt av artena Vaccinium macrocarpon och Vaccinium corymbosum; 0810 40 90 5% för andra frukter av arten Vaccinium. 0703 10 90 0703 90 00 0704 10 0704 20 00 0704 90 10 0704 90 90 Nedsättning av tullen med 16 % på följande produkter: Schalottenlök Purjolök och lök av andra Allium-arter Blomkål(inbegripet broccoli) Brysselkål Vitkål och rödkål Annan kål ex 0705 11 Huvudsallad (utom isbergssallad) 0705 19 00 0705 21 00 0705 29 00 ex 0706 10 00 ex ex ex ex ex 0706 90 05 0706 90 11 0706 90 17 0707 00 10 0707 00 15 0707 00 20 0707 00 35 0707 00 40 0707 00 90 0709 51 10 0709 51 30 Annan sallad Witlofcikoria Annan cikoriasallad Rovor Rotselleri Vintergurkor, utom små gurkor (nedsättningen gäller endast värdedelen av tullen) Gurka (för inläggning) Odlad svamp Kantareller 18- 0709 51 50 0709 52 00 0709 70 00 0709 90 10 0709 90 20 0709 90 40 0709 90 50 0802 11 90 0802 12 90 0802 21 00 0802 22 00 0802 40 00 0808 20 90 0810 20 10 0810 20 90 0810 30 10 0810 30 30 0810 30 90 Rörsoppar Tryffel Vanlig spenat, nyzeeländs spenat och trädgårdsmålla Sallad (utom artena Lactuca sativa och Cichorium) Mangold och kardon Kapris Fänkål Andra mandlar Hasselnötter Kastanjer Kvittenfrukter Hallon Björnbär, mullbär och loganbär Vinbär och krusbär 14. BEARBETADE PRODUKTER A V FRUKT OCH GRÖNSAKER KN-nr: ex 0710 ex ex ex ex ex ex ex 0711 0712 0804 20 90 0806 20 0811 0812 0813 0814 00 00 0904 20 10 1302 20 2001 2002 2003 2004 Befrielse från tull för alla produkter som omfattas av den gemensamma organisationen av marknaden. 19 ex ex ex ex 2005 2006 00 2007 2008 ex 2009 2007 10 10 2007 99 10 2007 99 20 2007 99 31 2007 99 33 2007 99 35 2007 99 39 2007 99 51 2007 99 55 2007 99 58 ex ex ex ex ex ex 2008 20 2008 30 2008 40 2008 80 2008 92 2008 99 2009 20 11 2009 20 91 ex ex 2009 40 2009 80 Dessutom skall de särskilda delarna av tullen inte tillämpas på följande produkter: Sylter, fruktgeléer, marmelader, mos och pastor av frukt eller nötter, beredda genom värmebehandling med eller utan tillsats av socker eller annat sötningsmedel. Homogeniserade beredningar som innehåller minst 13 viktprocent. Pastor och mos. Frukt, nötter och andra ätliga delar av växter, beredda eller konserverade på annat sätt, med eller utan tillsats av socker, annat sötningsmedel eller alkohol, inte nämnda eller inbegripna någon annan stans. Ananas Grapefruktklyftor Päron Jordgubbar Blandningar av tropiska frukter Vindruvor Passionsfrukt, guava och tamarind Grapefruktsaft Ananassaft Passionsfrukts- och guavasaft 20 ex 2009 90 Blandningar av tropiska fruktsafter Nedsättning av tullen med 16 % för följande produkter: 2005 20 20 2005 20 80 Potatis, beredda eller konserverade i annan form än mjöl, gryn eller flingor. 15. VIN KN-nr: 2009 60 2204 30 92 2204 30 94 2204 30 96 2204 30 98 16. RÅTOBAK KN-nr: Befrielse från tull för: Ojäst grapefruktsaft (inbegripet druvmust). 2401 Befrielse från tull. Om allvarliga störningar inträffar på grund av en stor ökning av tullfri import av råtobak (KN-nr 2401) med ursprung i AVS-staterna eller om denna import orsakar svårigheter som i sin tur orsakar en försärad ekonomisk situation i en region inom gemenskapen kan gemenskapen vidta nödvändiga skyddsåtgärder i enlighet med artikel 177. 1 i konventionen, inbegripet åtgärder för att motverka snedvridning av handeln. 21 17. VISSA VAROR SOM FRAMSTÄLLS GENOM FÖRÄDLING A V JORDBRUKSPRODUKTER KN-nr: Befrielse från tull för följande produkter [förordning (EEG) nr 3448/93] 0403 10 51 till 0403 10 99 0403 90 71 till 0403 90 99 0710 40 00 0711 90 30 1517 10 10 1517 90 10 1702 50 00 1704 (utom 1704 90 10) 1806 1902 (utom 1902 20 10 och 1902 20 30) 1903 1904 1905 2001 90 30 2001 90 40 2004 90 10 2005 80 00 2008 99 85 Majs, med undantag av socker majs (Zea mays var. saccharata) 2008 99 91 2101 12 98 2101 20 98 2101 30 19 2101 30 99 2102 10 31 2102 10 39 2105 2106 (utom 2106 90 30 till 2106 90 59) 2202 90 91 2202 90 95 2202 90 99 2905 43 00 2905 44 3302 10 29 3501 ex -22 3505 10 3505 20 3809 10 3824 60 Dessutom skall jordbruksdelen av tullen tillfälligt upphävas för: 1702 50 00 Kemiskt ren fruktos 1704 90 30 Vit choklad Choklad och andra livsmedelsberednibgar som innehåller kakao: 1806 20 1806 31 00 1806 32 1806 90 11 1806 90 19 1806 90 31 1806 90 39 1806 90 50 ex 1901 Beredningar i form av blok, kakor eller stänger vägande mer än 2 kilo eller i flytande form, pastafor, pulverform, granulatform eller liknande form, löst förpackade i förpackningar innehållande mer än 2 kilo (utom KN-nr 1806 20 70). Andra beredningar i form ab block, kakor eller stänger. Annan choklad eller andra chokladprodukter och sockerkonfektyrer och ersättningar av socker ersättningsprodukter som innehåller kakao Maltextrakt; livsmedelsberedningar av mjöl, stärkelse eller maltextrakt, som inte innehåller kakao eller innehåller mindre än 40 viktprocent kakaopulver, inte nämnda eller inbegripna någon annan stans. Livsmedelsberedningar av produkter enligt KN-nr 0401 till 0404, som inte innehåller kakaopulver eller mindre än 5 viktprocent kakaopulver, inte nämnda eller inbegripna någon annan stans som innehåller mjölkfett eller innehåller mindre än 1,5 viktprocent mjölkfett, och som innehåller minst 50 men högst 75 viktprocent stärkelse. 1903 00 00 Tapioka och tapiokaersättningar framställda av stärkelse, i form av flingor, gryn o. dyl. Tapioka och tapiokaersättningar framställda av stärkelse, i form av flingor, gryn o. dyl. 23 Bröd, kakor, kex och andra bakverk, även innehållande kakao, nattvardsbröd, tomma oblatkapslar av sådana slag som är lämpliga för farmacutiskt bruk, sigilloblater och liknande produkter. Söta kex, småkakor o. d. ; våfflor och rån (Wafers): Söta kex Skorpor, rostat bröd och liknande rostade produkter. ex ex 1905 30 1905 40 ex 1905 90 Andra. Kex och liknande produkter. 2008 99 85 Majs med undantag av sockermajs (Zea mays var. saccharatd). 2101 12 98 Beredningar på basis av kaffe. 24 18. SÄRSKILDA ORDNINGAR FÖR IMPORT A V VISSA JORDBRUKSPRODUKTER MED URSPRUNG I AVS-STATERNA ELLER DE FRANSKA UTOMEUROPEISKA DEPARTEMENTEN KN-nr: 0102 90 05 0102 90 21 0102 90 29 0102 90 41 0102 90 49 0102 90 51 0102 90 59 0102 90 61 0102 90 69 0102 90 71 0102 90 79 0201 0202 0206 10 95 0206 29 91 0709 90 60 0712 90 19 1005 10 90 1005 90 00 0714 10 91 0714 90 11 Levande tamdjur av nötkreatur utom ren- rasiga avelsdjur Kött av nötkreatur, färskt eller fryst Majs Befrielse från tull. Befrielse från tull. Befrielse från tull. Nödvändiga åtgärder mot störningar av gemenskapsmarknaden om importen överstiger 25 000 ton per år. (inbegripet jams) Befrielse från tull inom ramen för en årlig kvot på 2 000 ton. 19. SÄRSKILD ORDNING FÖR IMPORT A V RIS TILL RÉUNION Befrielse från tull. 25 ISSN 1024-4506 KOM(96) 686 slutlig DOKUMENT SV 11 03 Katalognummer : CB-CO-96-697-SV-C ISBN 92-78-13678-6 Byrån för Europeiska gemenskapernas officiella publikationer L-2985 Luxemburg


title: INTERROGAZIONE SCRITTA n. 3876/96 dell'on. José GARCÍA- MARGALLO Y MARFIL alla Commissione. Cooperazione dell'UE in America Latina: dati relativi all'aiuto della Finlandia alla Comunità andina

eurovoc_concepts:
Andean Community countries
European Union
Finland
Latin America
development aid
international cooperation


title: PERGUNTA ESCRITA n. 3866/96 do Deputado José GARCÍA- MARGALLO Y MARFIL à Comissão. Cooperação da UE na América Latina: volume das ajudas da Dinamarca à Comunidade Andina

eurovoc_concepts:
Andean Community countries
Denmark
European Union
Latin America
development aid
international cooperation


title: SKRIFTLIG FORESPØRGSEL nr. 3844/96 af José GARCÍA-MARGALLO Y MARFIL til Kommissionen. EU-investeringer i Latinamerika - Sveriges investeringer i MERCOSUR

eurovoc_concepts:
EU investment
European Union
Latin America
Mercosur countries
Sweden
direct investment


title: SCHRIFTELIJKE VRAAG nr. 3825/96 van José GARCÍA-MARGALLO Y MARFIL aan de Commissie. Investeringen van de EU in Latijns- Amerika: investeringscijfers van Nederland in Mexico


title: SCHRIFTLICHE ANFRAGE Nr. 3816/96 von José GARCÍA-MARGALLO Y MARFIL an die Kommission. Investitionen der EU in Lateinamerika: Zahlen über italienische Investitionen in Mittelamerika

eurovoc_concepts:
Central America
EU investment
European Union
Italy
Latin America
direct investment


title: SCHRIFTLICHE ANFRAGE Nr. 3830/96 von José GARCÍA-MARGALLO Y MARFIL an die Kommission. Investitionen der EU in Lateinamerika: Zahlen über portugiesische Investitionen in Mexiko

eurovoc_concepts:
EU investment
European Union
Latin America
Mexico
Portugal
direct investment


title: ΓΡΑΠΤΗ ΕΡΩΤΗΣΗ αρ θ. 3874/96 του Jose GARCIA-MARGALLO Y MARFIL προς την Επ τροπή. Αναπτυξιακή συνεργασία της ΕΕ στη Λατινική Αμερική: το ύψος της βοήθειας της Φινλανδίας προς τη Βραζιλία

eurovoc_concepts:
Brazil
European Union
Finland
Latin America
development aid
international cooperation


title: SKRIFTLIG FORESPØRGSEL nr. 3876/96 af José GARCÍA-MARGALLO Y MARFIL til Kommissionen. EU's samarbejde med Latinamerika: Finlands samarbejde med Andes-Gruppen


title: REPORT FROM THE COMMISSION TO THE COUNCIL AND THE EUROPEAN PARLIAMENT - Second Article 14 Report - APPLICATION OF COUNCIL REGULATION (EEC) NO 218/92 OF 27 JANUARY 1992 ON ADMINISTRATIVE COOPERATION IN THE FIELD OF INDIRECT TAXATION (VAT)

eurovoc_concepts:
VAT
administrative cooperation
exchange of information
fraud
indirect tax

text: COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 08. 01. 1997 COM(96) 681 final REPORT FROM THE COMMISSION TO THE COUNCIL AND THE EUROPEAN PARLIAMENT Second Article 14 Report APPLICATION OF COUNCIL REGULATION (EEC) NO 218/92 OF 27 JANUARY 1992 ON ADMINISTRATIVE COOPERATION IN THE FIELD OF INDIRECT TAXATION (VAT) CONTENTS 1. BACKGROUND ' 1. 1. The transitional VAT arrangements 1. 2. The control implications of the transitional VAT arrangements 1. 3. The Community legal framework for administrative cooperation 2. DEVELOPMENTS IN ADMINISTRATIVE COOPERATION DURING 1994 AND 1995: AN EVALUATION 2. 1. Community developments 2. 1. 1. The 1995 enlargement 2. 1. 2. Anti-Fraud matters 2. 1. 3. Multilateral VAT control experiments 2. 1. 4. Mutual assistance on recovery 2. 2. Administrative cooperation at Member State level 2. 2. 1. Use of the tools of cooperation 2. 2. 2. Member States' role in collecting data 2. 2. 3. Central Liaison Offices and their role in meeting deadlines 3. CONCLUSIONS AND RECOMMENDATIONS 3. 1. Conclusions 3. 2. Recommendations 3 3 3 4 5 5 5 5 6 7 8 8 13 13 15 15 16 BACKGROUND 1. 1. The transitional VAT arrangements • f c >* the Council decided In order to achieve the removal of border controls for tax purposes inside the Community the transitional VAT from 1. 1. 1993, arrangements1. These arrangements provide that intra-Community operations between taxable persons continue to be taxed at the rate and conditions of the Member State of destination. An exemption for supplies of goods destined for another Member State was introduced to replace the exemption for exports and the taxable event of "importation" was replaced by "acquisition" in the Member State of arrival of the goods. to establish in 1991 Detailed information on the functioning of the transitional VAT arrangements can be found in the report from the Commission to the Council and the European Parliament on the operation of the transitional arrangements for charging VAT in intra-Community trade2. 1. 2. The control implications of the transitional VAT arrangements Before 1 January 1993, cross-border trade in goods between taxable persons in the Community was controlled by checks at national frontiers on documents accompanying the physical movement of the goods. Abolishing border controls resulted in the integration of the control of taxation of intra-Community trade into domestic VAT control. The demands of VAT control and the challenge presented by the abolition of border controls required cooperation between Member States on a new scale. In particular, Member States needed information from other Member States in order to be able to control the tax. These needs were: • To be able to obtain information on all intra-Community transactions made between traders on their own VAT identification register and those identified in other Member States. • To be able to confirm the validity of a VAT identification number of the purchaser. These data, which form an input into Member States' methodology to control VAT on intra-Community transactions, are provided by the VAT Information Exchange System (VIES) which is a common computer network. 1 Council Directive 91/6S0/EEC supplementing the common system of value added lax and amendim Directive 77/3SS/EEC with a view to the abolition of fiscal frontiers. OJ No L :>7f>. } \. 12. I Wl. p. I 2 C()M(')4)51> filial. 23. 1 I. I W4 1. 3. The Community legal framework for administrative cooperation Council Regulation (EEC) No 2I8/923 concerns administrative cooperation in the field of indirect taxation (VAT). It provides the legal framework which obliges the Member States to provide to one another the information necessary for controlling VAT on intra- Community trade; it is designed to complement the provisions of Directive 77/799/EEC4 (on mutual assistance between Member States in the field of direct and indirect taxation). The Regulation also provides Member States with the right to obtain the information regularly in aggregated form, as well as to obtain supplementary detailed information on request. Directive 76/308/EEC provides for mutual assistance between Member States in the recovery of, inter alia, VAT claims owing to national administrations5. The Standing Committee on Administrative Cooperation in the field of Indirect Taxation (SCAC) was set up under Article 10 of the Regulation. The SCAC, managed and chaired by the Commission, is responsible for keeping a continuous watch on the development of administrative cooperation and mutual assistance. It also monitors the performance of the Member States in the collection, exchange and exploitation of the data. At Member State level, the day to day operation of the arrangements is overseen by a network of Central Liaison Offices (CLOs). Article 11 of Regulation (EEC) No 218/92 requires that "Member States and the arrangements Commission shall examine and evaluate. ". Under Article 1 1, the administrative cooperation provided for in this Regulation Commission is also responsible for pooling Member States' experience concerning new means of tax evasion and avoidance. the operation of the for Article 14 requires that "Every two years after the date of entry into force of this Regulation, the Commission shall report to the European Parliament and the Council on the conditions of application of this Regulation on the basis, in particular, of the continuous monitoring procedures provided for in Article 1 I ". The first report under Article 14 of Regulation (EEC) No 218/92 which was published on 23 June 19946 outlined in place following the removal of border controls for VAT purposes and reported on its successful implementation. This second report describes the development of the arrangements since 1993, evaluates their effectiveness and makes recommendations for improvements. the new administrative framework which was put 3 O. I No L 24. 1. 2. 1992. p. I. 4 OJ No L 366. 27. 12. 1977. p. 15. Directive last amended b\ Dnvciive ';2/l2/EEC (OJ No t. 7<,. •> ; 3. 1992. p. I). 5 O. I No L 7. v 19. V l')7(v p. IS D i r e c t i ve last a m a u l ed In D n v c i i ve {>2/ l u X /N •'. (. ' (O. l no I 3'JO. 3 1. 12 i<)'>2. p. 124). 6 COM(94) 262 final. 2. DEVELOPMENTS IN ADMINISTRATIVE COOPERATION DURING 1994 AND 1995: AN EVALUATION 2. 1. Community developments 2. 1. 1. The 1995 enlargement One of the main tasks facing the SCAC and its Technical Sub-Committee during 1994 was to prepare for enlargement of the Community on 1 January 1995. The acceding Member States and the Community had to prepare to ensure that the transitional VAT arrangements for intra-Community trade could be properly applied from the date of accession. This task principally fell to the new Member States themselves, but the SCAC still had to ensure that Austria, Finland and Sweden were connected to the VIES network and the system was adapted for the enlarged Community. The VIES was successfully made available for testing by the three new Member States the first week of December 1994, and was fully and the Community of 12 from operational for the Community of 15 from 1 January 1995. 2. 1. 2. Ami-Fraud mailers In 1992, the SCAC had set up an Anti-Fraud Sub-Committee whose purpose was w'to examine the existing legislative, administrative and technical arrangements - already in existence and/or in the course of development within the Community - for anti-fraud activity in the field of indirect taxation. " At the time, the Commission had recommended that the Member States adopt a more strategic and operational programme for the fight against fraud, but this was rejected by some Member States. During 1994 the Sub- Committee met only twice and it did not meet at all during 1995. The activity at its meeting in December 1994 was limited to cases of VAT fraud, provided by a few Member States. in its early years concentrated on In practice, the work of the Sub-committee the installation of a computerised network (Fiscal SCENT) in the Member States and on the training of national officials in its use. Although all Member States are now connected to the network and despite the training of officials, it is clear that with a few exceptions, very little use is made of the network for the communication of messages between Member States. This suggests that the full potential of the system is not being exploited. This is particularly worrying as the purpose of the fiscal SCENT was to facilitate rapid and secure contacts between national services dealing with VAT fraud. the Commission has relaunched its efforts to demonstrate the advantages of the system. In 1996, level is This lack of common activity in the fight against fraud on a Community regrettable. It stems partly from the limited terms of reference initially given to the Sub- Committee by the Member States, which fell well short of trying to formulate a Community strategy for the fight against fraud. In addition, the reluctance of some Member States to cooperate with one another on a multilateral basis in investigating suspected fraud also hampered the Community's ability to develop a coherent strategy. The Commission accordingly encountered problems in meeting its responsibility under Article 1 1 of Regulation (EEC) No 218/92 to pool Member States' experience concerning new means of tax avoidance and evasion. However the SCAC has, during 1996, adopted the Commission's proposed new terms of reference for the Sub-Committee with the aim of encouraging and facilitating a greater coordination of Member States' efforts and resources in the fight against fraud. The relaunched Sub-Committee has adopted an ambitious work programme: to identify the aspects of the indirect tax system most sensitive to fraud; to evaluate the functioning and adequacy of the arrangements in place to tackle fraud and to maximise their effective use. For this work programme to succeed, all Member States will need to commit themselves to the exchange of information based on concrete investigation case studies. Only a real willingness to pool information will permit the development of a Community strategy, which is essential for the proper functioning of the internal market, to deal with VAT fraud. The Commission has been informed on an ad hoc basis of cases which concern revenue loss of between 2 and 60 million ECU. It is clear from such cases that a need exists for a close coordination of the efforts of the national authorities in complex transnational cases. The assistance which the Commission can provide in coordinating Community action in this area is hampered by the lack of a sufficiently broad legal basis such as already exists in the fields of Customs and Agriculture. 2. /. 3. Multilateral VA T control experiments Companies trading in several Member States are normally treated as separate national entities for the purposes of VAT control. The Commission and Member States became concerned in 1994 that multinational companies were capable of exploiting any apparent differences in treatment by Member States' tax administrations to the detriment of fair competition and overall control. As multinational traders are responsible for large amounts of VAT, Member States need to give a high priority to the control of these traders. In 1994 and 1995 the SCAC launched experiments, using Directive 77/799/EEC as its principal legal basis, with financial support from the Community, on the joint control of multinational companies. The objective of the experiments was to test the effectiveness of the tools provided by the in controlling Community multinational enterprises. The experiments also provided an opportunity to compare the different control methods in the Member States. for administrative cooperation framework legislative Certain Member States did not participate in the experiments, for a number of reasons. Some preferred bilateral rather than multilateral VAT control and some felt that they could not participate because of the involvement of the Commission. The national legislation of some Member States inhibited their participation, notwithstanding that Community legislation permits such activities. As a result of the coordinated controls, those Member States that did participate reported that they had obtained a more complete knowledge and understanding of the activities of. the traders controlled. Trade practices designed purely to maximise tax advantages were discovered. Indeed some administrations discovered activities of the traders which were previously completely unknown to them. The controls also confirmed that traders were exploiting the complexity and ambiguity of the transitional VAT arrangements and the different interpretations permitted to Member States. The results of the experiments showed that the tools provided by the Community legal framework can be used to improve the control of multinational traders. They also, however, highlighted a number of legal and practical impediments to fully effective cooperation in the control of these complex, but not unusual, trading activities. The SCAC adopted a first set of general guidelines to be followed for future multilateral VAT controls. The Commission will, in the short term, continue to fund some experiments, to further demonstrate the necessity of multilateral, rather than national or bilateral VAT control, and to refine the guidelines already issued. Despite the evident success of the two experiments, however, Member States have yet to undertake such multilateral controls on their own initiative as part of their day to day control The Commission believes that, to meet the challenges posed by such traders, these controls should become a common part of national control strategies. In addition, the Commission believes the that experiments to date should do so as soon as possible. those Member States who have not taken part in 2. 1. 4. Mutual assistance on recovery It has been clear for some time that there were shortcomings in the functioning of cooperation under Directive 76/308/EEC, which provides for mutual assistance between Member States in the recovery of VAT claims. The number of claims for which assistance is requested is very small and Member States acknowledge that the success rate in recovering the often significant amounts of tax outstanding are well below what should be expected. The Commission, with the help of the Member States, undertook an extensive analysis of the causes of these problems. The results of the Commission's analysis, broadly endorsed by the SCAC, identified five main factors behind the shortcomings: • wide divergence between Member States' national recovery powers; • lack of equal legal treatment between inter-Member State claims and domestic claims; • low priority given to recovering claims for other Member States. • slow, complicated and poorly understood mutual assistance arrangements and; • the sheer difficulty of tracing some debtors; The Commission will make proposals in early 1997 to improve the functioning of the Directive. This will also have to be backed up by a sustained effort from the Member States both to make greater use of the Directive and to give higher priority to responding to requests made under it. 2. 2. Administrative cooperation at Member State level 2. 2. 1. Use of the tools of cooperation The purpose of the Community arrangements for administrative cooperation put in place by Regulation (EEC) No 218/92 is to avoid tax revenue losses for Member States. Article 4(2) of the Regulation provides information on request to a Member State about whether one of its traders has made intra-Community purchases during a particular quarter. Article 4(3) of the Regulation identifies the suppliers from which the purchases have been made. The aggregated form of Article 4(2) data is also exchanged automatically between Member States at the end of each quarter by the VIES. Member States can also, under Article 5 of the Regulation and Article 2 of Directive 77/799/EEC, make more specific requests for information, for the purpose of control of particular traders, relating for example to the invoice numbers, dates and values of individual transactions. The use of Articles 4(2), 4(3) and 5 of the Regulation by Member States are the key elements in the control of traders engaged in intra-Community trade. At the time of the adoption of the transitional VAT arrangements, the Community did not lay down any particular single control methodology or method of exploiting the VIES data and other opportunities to gather information. Each Member State retained the right to control its own traders in the way which it deemed appropriate. Nevertheless, the Community has, in the context of the Matthaeus-Tax programme7, fostered a debate on the methodology of control of intra-Community trade The programme has provided opportunities for Member States to compare approaches to VAT control generally and the intra-Community trade and the use of the VIES in particular and to identify best practice. 7 0. ) No L 2S<). 13. I 1. 1093. p. 27. Further details of the programme can be found in the Commission reports lo the Council and the European Parliament (COM(95) 663 final) and COM(%) 343 final). Early in 1993, in an effort to evaluate the effectiveness of the use to which the VIES data is put, the Commission asked Member States to provide details of additional tax discovered because of the information exchanged over the VIES. At the time, most Member States were unwilling (or unable) to provide this information, though they did agree to report to the Commission the number of cases in which further control action was taken arising from information exchanged over the VIES; nevertheless even now, only two or three Member States regularly provide this information. Accordingly, the Commission can only evaluate the Member States' exploitation of the administrative cooperation framework by examining their use of its key elements which consist of requests made under Article 5 of the Regulation and Article 2 of the Directive, and enquiries made under Articles 4(2) and 4(3) of the Regulation. Figure 1: Number of requests made per quarter during 1994 and 1995 under Article 5 of Regulation (EEC) No 218/92 and Article 2 ofDirective 77/799/EEC 1Q94 2Q94 3Q94 4Q94 1Q95 2Q95 3Q95 4Q95 Figure 1 above indicates a gradual increase in the use of requests for information by Member States. However, the number of requests which have been made is only a fraction of the tens of thousands of requests per annum which Member States themselves estimated in June 1993. Figure 2 below analyses the number of requests made by each Member State. Figure 2: Number of requests per Member State made during 1994 and 1995 under Article 5 of the Regulation and Article 2 of the Directive 1200 ! 1000 800 600 400 200 0 •:-ËS3- en ^ û a LU ÙL JML •-'wi:- The overall growth in the number of Article 5 requests with marked differences between Member States is mirrored in the increase in enquiries under Article 4, as can be seen from figure 3 below. As a prerequisite to making a request under Article 5 of the Regulation, Member States must first use the possibilities provided by Article 4. Figure 3: Overall growth during 1994 and 1995 in the number of enquiries made under Articles 4(2) and 4(3) of the Regulation. 1800000 1600000 % 1400000 1200000 4 1000000 800000 600000 400000 200000 0 1Q94 2Q94 3Q94 4Q94 1Q95 2Q95 3Q95 4Q95 The overall picture for the steady development of administrative cooperation shown in figures 1 and 3 is to be welcomed. The steady growth in the use of the VIES facilities and the gradual increase in the number of Article 5 and Article 2 requests reflects the growing importance of administrative cooperation in the control of intra-Community trade. But, as figures 4 and 5 below demonstrate, this overall growth masks sharp differences between Member States in their use of the Article 4(2) and Article 4(3) instruments. 10 Figure 4: Number of enquiries made by each Member State during 1994 and 1995 under Articles 4(2) and 4(3) of the Regulation per trader in that Member State making intra-Conimunity supplies. Many of the requests made under Article 4 of the Regulation are made to confirm that the trader in the requesting Member State did not make any intra-Community acquisitions. This is also a valid method of exploiting the VIES data. Figure 5 below indicates Member States' use of Article 4(3) of the Regulation to control those traders making purchases from other Member States. Figure 5: Number of enquiries made by each Member State during 1994 and 1995 under Article 4(3) of Regulation (EEC) No 218/92, per trader making intra- Community purchases in that Member State. The conclusion that can be drawn from figures I to 5 above is that, while the use of the administrative cooperation arrangements is certainly increasing, its use is not sufficient to control intra-Community trade adequately in all Member States. The low use of the VIES facilities in some Member States may be attributed to a number of factors. Clearly the extent to which control officials have access to the system is important. Although the VIES data is potentially accessible through more than 55. 000 terminals within the Community, some Member States allow only limited access to their officials. This also tends to explain the corresponding low use of the facilities offered by Article 5 of the Regulation and Article 2 of the Directive. 'O1- Based on the evidence of the use of the VIES and the best practice that has emerged from the Matthaeus-Tax programme, the Commission believes that the most effective approach to VAT control is an integrated one, using the VIES data as one input among others. Firstly, by using the automatically exchanged data to inform risk analysis designed to identify the traders or categories of traders to be controlled. Secondly, by making enquiries under Article 4 of the Regulation as part of the information gathering effort prior to or following a control of a specific trader. And finally, to use the provisions of Article 5 to obtain information on specific transactions. A high standard of VAT control requires the use of administrative cooperation to be more widespread in the Member States and thoroughly integrated into national control strategy. Administrative cooperation should not be a specialist function. Those Member States who do not allow their ordinary control officials access to the enquiries facilities of the VIES should do so. Information about the intra-Community purchases of a trader should be seen as another piece of the national control jigsaw, without which control is incomplete. This approach entails extensive use by ordinary VAT control officials of the specific enquiry and request opportunities provided by the Community. Figures 3 to 5 clearly show that certain Member States have followed this approach a great deal more than others. Those Member States which make little use of the opportunities provided by the tools of administrative cooperation can not have such a complete picture of their traders. Member States still have much to do to make administrative cooperation more widely known within their administrations. Even in those Member States where use of the system is well established, it is still not uncommon to find national officials in Member States who are unaware of the opportunities to request information from other Member States, to help them deal with particular problems they encounter either during routine VAT control or in the course of anti-fraud activities. Extensive training is clearly needed in the use and exploitation of the VIES data and other cooperation opportunities. The Community also has a role to play in making national officials aware of the Community dimension of their work, fostering mutual confidence between officials of different national administrations and making cooperation as user-friendly and low in opportunity cost as possible. This means equipping them with the skills and infrastructure needed to cooperate and encouraging a habit of doing so. 12 Low use of the instruments of cooperation raises serious questions about the overall credibility and effectiveness of some Member States' control of VAT on intra-Community trade. The establishment of the VIES and Regulation (EEC) No 218/92 (adopted by unanimity) were originally seen by all the Member States as essential to the effective control under the transitional VAT arrangements. The setting up and running of the infrastructure has required significant investment from the Community and the Member States in terms of human and financial resources and the obligations on traders to file quarterly recapitulative statements imposes a considerable burden on them. 2. 2. 2. Member States' role in collecting data Under Article 4 of Regulation (EEC) No 218/92, Member States "shall ensure that their data bases are kept up to date, complete and accurate". The Commission has constantly pressed the Member States, in the SCAC and in the periodic meetings of the Heads of national Central Liaison Offices (CLOs), to improve the completeness and accuracy of the information which they collect and exchange. During 1994 and 1995 the compliance rate for recapitulative statements reached 95 % (number of statements received from traders compared with the number of statements estimated by the tax administrations to be due). Over this period, 1,5 % of the reported information8 could not be exchanged because it was regarded as incorrect, as the purchaser's VAT identification number declared by the supplier did not correspond to the rules governing construction of such numbers in the Member State of the purchaser. Such rates of compliance and accuracy are a considerable and welcome improvement on performance in the early months of the system and reflect a real effort on the part of national administrations and intra-Community traders. Nevertheless, for as long as the data collected is not complete and accurate. Member States must do all in their power to improve quality by streamlining their own management of their databases, sustained trader education and, where necessary, the application of penalties. 2. 2. 3. CoUral Liaison Offices and their role in meeting deadlines Regulation N° 218/92 EEC provides for the setting up in each Member State of a Central Liaison Office (CLO). The legislation does not lay down detailed requirements for the constitution of CLOs, but at a very early stage, the Commission and the Member States agreed a set of guidelines setting out their main functions and objectives. These were principally to act as the normal channel of communication between competent authorities; to manage the flow of cooperation and assistance between Member States; to monitor the quality and pertinence of requests for assistance and of the responses to them and to supervise the respect of deadlines. In short, the CLO should act as a single point of contact, through which other Member States can rely on obtaining effective and timely assistance with any matters relating to VAT control and cooperation. It is important that CLOs should have the resources, powers and the expertise needed to provide that service. 8 35. 000. 000 lines of data were reported by intm-Coininimily suppliers. 13 Article 5 of Regulation (EEC) No 218/92 states that "The requested authority shall provide the information [requested by another Member State] as quickly as possible and in any event no more than three months after receipt of the request. " No such deadline exists for requests under Directive 77/799/EEC, but in 1994 the SCAC decided that requests made under Article 2 of the Directive would be subject to the same time limit of three months which applies to requests made under Article 5 of the Regulation. This decision provided for a streamlining of procedures applying in Member States to the management of requests and replies under the two legal bases. There has been a steady increase in the number of requests made under these legal bases, as can be seen from figure 1 above. This increase in the number of requests made has unfortunately been matched by a similar increase in the number of requests outstanding for which the maximum 3 months deadline has expired. The Commission and the member States have been keeping a close watch on these developments, both in the SCAC and in meetings of the Heads of CLO; there is clearly a danger that an unmanageable backlog could build up, to the detriment of effective VAT control, if corrective action is not taken in time. Figure 6: Proportion of overdue replies to requests under Article 5 of the. Regulation and Article 2 of the Directive outstanding as at 31 December 1995 per requested Member State The problem of overdue replies is partly due to the fact that requests are becoming ever more complex and accordingly take longer to answer. However, that tendency is unlikely to change and Member States must take account of it in their planning. In practice, differences in the organisation and staffing levels of CLOs between Member States have led to a variation in the level of service they are able to provide which can create difficulties for the smooth operation of administrative cooperation. There are strong indications that, rather than acting as a conduit, some CLOs at least appear to be causing bottlenecks in communication as can be seen from figure 6 above. A further problem is created in certain Member States by the fact that different parts of the administration are competent in respect of VAT, and while "the CLO may be competent for dealing with 14 requests under the Regulation, it may not be competent to deal with similar requests made under Directive 77/799/EEC. In the Commission's view, this division of tasks undermines the complementarity which is explicitly intended in the Community legislation. It also undermines the advantages that result from having a single contact point. CLOs will only be able to provide their colleagues in other Member States with the service which they expect and are entitled to receive, if they can secure an adequate response, in terms of allocation of resources and priorities, from their own control administration at the appropriate level. Member States which do not reply to requests in time must empathise with the control official in the requesting Member State who may be depending on the reply to resolve a problem which he has encountered. Missed deadlines can lead to missed opportunities for effective control and recovery of the tax. Despite the potential improvements identified at meetings of the heads of CLOs, held under the Matthaeus-Tax programme, these organisational and staffing differences are continuing to hamper the development of administrative cooperation and need to be addressed by the Member States. In particular, therefore, administrations need to consider the adequacy of resources within CLOs; the degree of priority given at local level to requests for information from other Member States; the level of human resources assigned to such work at local office level; the requirements for training in the use of the system and for an understanding of the needs of other Member States; and language training to overcome communication difficulties. 3. CONCLUSIONS AND RECOMMENDATIONS 3. 1. Conclusions A substantial effort has been made at Community level, in the SCAC and. in periodic meetings of heads of national CLOs, to monitor closely and stimulate the development of administrative cooperation. These efforts have yielded valuable benefits. Administrative cooperation is gradually becoming more commonly used; a number of Member States have begun to integrate it into their national control strategy. In some cases, Member States have also reinforced their administrative structures to meet the increase in demand which has taken place. 15 The completeness and accuracy of the VIES data have significantly improved since 1993. Technically, the VIES has continued to function to a very high standard. It offers fast and secure access to large quantities of data regularly collected from intra-Community traders. The information made available fulfils a real control need. The expansion of the arrangements to implement the enlargement of the Community in 1995 was a success from the technical and organisational point of view. A start has also been made in promoting multilateral VAT control. However, in spite of these improvements, the situation is clearly not satisfactory, even if that is to a large extent due to the taxation system itself and to the shortcomings of the 6th VAT Directive. The differences in its transposition and application by the Member States and the complexity of its rules are causing problems for administrations and traders alike and the experience gained during the multilateral VAT control experiments indicates that traders are exploiting these differences. To provide a solution to such fundamental" problems, the Commission has proposed a complete overhaul of the Community VAT legislation9. Such a move will not, however, happen overnight. And in a number of important respects, there is still a great deal more that Member States could and should do to enable the fullest possible benefit to be drawn from the existing Community framework. As administrative co-operation becomes an increasingly vital link in the VAT control chain, failure to make the fullest possible use of it would pose an unacceptable threat to the integrity of the VAT system itself. There is a need not only to make better use of the possibilities offered by the existing framework but also to construct a new infrastructure for the further development of the tools and activities needed to make administrative cooperation a daily reality throughout national administrations. As a first stage the Commission will shortly be putting forward a proposal foi an action programme to reinforce the functioning of the indirect taxation systems of the internal market. This programme will also provide a new legal and budgetary basis for Community funding from 1998 of the VIES, and other information exchange and communication systems necessary for administrative cooperation. 3. 2. Recommendations Member States must do more to ensure the fullest possible integration of the control of the taxation of intra-Community trade into their national VAT control strategies and the methodology of all their control staff, rather than treating it as a specialist expertise. This entails giving a greater priority to the use of administrative cooperation. 9 A Common system of VAT - A programme for the Single Market (COM( W>) 32N final). 16 To this end, the use of the specific enquiry and request opportunities provided (at substantial cost to traders and national administrations) should be more widespread. Similarly multilateral VAT controls - not just experiments, which have already proved their worth, but real operational controls should become a common part of national control strategies. The Community, in partnership with the Member States, also has a duty to encourage the development of administrative cooperation. More must be done on a Community level and in the Member States to make national officials aware of the Community dimension of their work; to foster mutual confidence between officials of different national administrations; to make cooperation as user-friendly and low in opportunity costs as possible. Member States must make greater efforts to ensure that all their traders making intra- Community supplies make timely and correct declarations, and must reconsider the adequacy of their enforcement and penalty policies for non-compliant traders. Member States must invest more resources to enable them to answer requests for assistance as soon as possible after they have been received from other Member States. Organisational and staffing difficulties in certain CLOs need to be urgently and vigorously addressed. Member States must commit themselves to pool information on concrete investigations of fraud at Community level. Only this will permit the development of a Community strategy against fraud of any real substance. increase The Commission and Member States must make a greater, effort cooperative activity in the detection and prevention of fraud. The lack of complete information at Community level allied to the limitations of the existing framework for dealing with complex transnational fraud represents an area of risk that must be faced up to. to The Community will need to take the necessary legislative and administrative measures to improve the arrangements for administrative cooperation on recovery. These will need to be sustained with a greater effort from the Member States to use the arrangements and fulfil their responsibilities under them. 17 Cooperation is a positive sum game. Effective action by all Member States in each of these areas would greatly enhance the ability of the Community as a whole to meet the challenges facing administrative cooperation, both now and in the years ahead. With the introduction of the new common VAT system for the single market, administrative cooperation will become even more central to VAT control. A level of cooperation between all the Member States will be required, at least equivalent to that currently achieved within each Member State. It is vital that the new tools and methodologies that will be needed should meet with a readiness on the part of all Member States to use them together and to integrate the Community dimension into their national strategies. The experience and achievements to date provide a firm foundation to build on. ISSN 0254-1475 COM(96) 681 final DOCUMENTS EN 09 06 Catalogue number : CB-CO-96-692-EN-C ISBN 92-78-13617-4 Office for Official Publications of the European Communities L-2985 Luxembourg ft


title: INTERROGAZIONE SCRITTA n. 3811/96 dell'on. José GARCÍA- MARGALLO Y MARFIL alla Commissione. Investimenti UE in America latina: investimenti dell'Irlanda in America centrale

eurovoc_concepts:
Central America
EU investment
European Union
Ireland
Latin America
direct investment


title: QUESTION ECRITE no 3800/96 de José GARCÍA-MARGALLO Y MARFIL à la Commission. Investissements de l'UE en Amérique latine: chiffre des investissements français au Mexique

eurovoc_concepts:
EU investment
European Union
France
Latin America
Mexico
direct investment


title: Garanzia di qualità della formazione continua nell'impresa : Studi di casi in Europa.

eurovoc_concepts:
EU Member State
business policy
case study
continuing education
vocational training