title: Council Act of 18 January 1999 adopting the Financial Regulation applicable to the budget of Europol

eurovoc_concepts:
Europol
budget
inclusion in the budget

text: 30. 1. 1999 EN Official Journal of the European Communities C 25/1 (Acts adopted under Title VI of the Treaty on European Union) COUNCIL ACT of 18 January 1999 adopting the Financial Regulation applicable to the budget of Europol (1999/C 25/01) THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Convention based on Article K. 3 of the Treaty on European Union, on the establishment of a European Police Office (Europol Convention)(cid:216)(˛), and in particular Article 35(9) and Article 36(6) thereof, Having regard to the opinion of the Management Board, Having regard to the opinion of the Joint Audit Committee, Whereas the principles of sound financial management and in particular those of economy and cost(cid:220)effectiveness must apply to the Europol budget, clear objectives for planned activities must be identified in the annual budgets and business plans, progress of their realisation monitored and, if necessary, any further action taken to achieve them, HAS ADOPTED THIS REGULATION: (˛)(cid:217)OJ C 316, 27. 11. 1995, p. 1. C 25/2 EN Official Journal of the European Communities 30. 1. 1999 CONTENTS PREAMBLE TITLE(cid:217)I General principles (Articles 1 to 12). TITLE(cid:217)II Establishment and structure of the budget. Section(cid:217)I Establishment of the budget (Articles 13 and 14). Section(cid:217)II Structure of the budget (Article 15). Section(cid:217)III Changes to the budget (Articles 16 and 17). TITLE(cid:217)III Implementation of the budget. Section(cid:217)I General provisions (Articles 18 to 24). Section(cid:217)II Handling of revenue and expenditure (Articles 25 to 36). Page 3 5 5 6 6 6 6 8 Section(cid:217)III Member States’ contributions (Articles 37 to 40). 11 Section(cid:217)IV Conclusion of contracts and inventory (Articles 41 to 46). 11 Section(cid:217)V Accountancy (Articles 47 and 48). 13 Section(cid:217)VI Responsibilities of Authorising Officers, the Accounting Officer, Administrators of imprest accounts and the Financial Controller (Article 49). 13 TITLE(cid:217)IV Presenting and auditing the accounts. 14 Section(cid:217)I Presenting the accounts (Articles 50 and 51). 14 Section(cid:217)II Auditing the accounts (Articles 52 to 55). 15 TITLE(cid:217)V Final provisions (Articles 56 to 59). 16 30. 1. 1999 EN Official Journal of the European Communities C 25/3 TITLE I GENERAL PRINCIPLES Article 1 "the 1. (cid:218)(cid:217)The budget of Europol (hereinafter called the for budget’ estimated revenue and expenditure of Europol for each financial year. instrument which provides the is The five(cid:220)year financing plan of Europol (hereinafter called "the financing plan’) stipulates the revenue and expenditure of Europol for the financial year which the draft budget concerns and the following four financial years. 2. (cid:218)(cid:217)The appropriations entered into the budget shall be provided for the duration of one financial year. Expenditure may not be provided for a period extending beyond the financial year. 3. (cid:218)(cid:217)Expenditure arising from: -(cid:217)contracts which have been concluded, in accordance with local usage, or Without prejudice to Article 22, no expenditure may be committed or authorised in excess of the authorised appropriations. 2. (cid:218)(cid:217)The establishment plan adopted pursuant to Article 14 shall constitute an absolute limit for Europol; no appointment may be made in excess of the limit set. Instances of part(cid:220)time work may be compensated for by the engagement of other staff within the limits set. 3. (cid:218)(cid:217)No donation, legacy, subsidy or the like may be received without prior approval by the Management Board. The Management Board shall act unanimously. Article 5 1. (cid:218)(cid:217)The financial year shall run from 1 January to 31 December. -(cid:217)contractual provisions relating, in particular, to the supply of equipment, 2. (cid:218)(cid:217)Revenue shall be entered in the accounts for the financial year in which it is collected. for periods extending beyond the finanacial year shall be charged against the budget for the financial year in which it is effected. Notwithstanding the preceding subparagraph, Member States’ contributions to the budget received before the beginning of the financial year which they concern shall be credited to the budget for that financial year. Article 2 The budget appropriations shall be used in accordance with the principles of sound financial management, and in particular those of economy and cost(cid:220)effectiveness. Article 3 1. (cid:218)(cid:217)Subject to Article 22, all revenue and expenditure shall be entered in full in the budget and in the accounts without any adjustment against each other. 2. (cid:218)(cid:217)Total revenue shall cover total expenditure. 3. (cid:218)(cid:217)The allotted appropriations may be used solely to cover expenditure properly entered into and paid under the finanacial year for which they were granted, save as otherwise provided in Article 6, and to cover the debts relating to proceding fianancial years for which no apro(cid:220) priation was carried forward. The expenditure of a financial year shall be entered in the accounts for that year on the basis of expenditure authorised no later than 31 December, and for which the the corresponding payments following 1 March. effected before are Article 4 1. (cid:218)(cid:217)No revenue shall be collected and no expenditure effected unless credited to or charged against an Article in the budget. Article 6 1. (cid:218)(cid:217)The following rules shall govern the utilisation of appropriations: C 25/4 EN Official Journal of the European Communities 30. 1. 1999 (a)(cid:217)appropriations still uncommitted at the end of the financial year for which they were entered shall, as a rule, lapse; Expenditure relating to rents or certain associated expen(cid:220) diture which is payable in advance in accordance with provisions laid down by law or contracts may give rise to payments from 20 December onwards being charged to the appropriations for the next financial year. (b) appropriations relating allowances of staff may not be carried over; remuneration to and in still respect of (c) appropriations outstanding virtue of 31 December commitments duly entered into between 1 January and 31 December shall be carried over automatically to the next financial year only. payments by at 2. (cid:218)(cid:217)Notwithstanding paragraph 1, the Director may forward to the Management Board, before 31 January, duly substantiated requests to carry over to the next financial year appropriations not committed at 31 December. The carry(cid:220)over of such appropriations may be proposed only for exceptional reasons. The Management Board shall act on such requests for carry(cid:220)over by 1 March at the latest. It shall act unani(cid:220) mously. 3. (cid:218)(cid:217)Appropriations carried over from one financial year to the following lapse if still uncommitted at the end of the financial year to which they were carried over. 4. (cid:218)(cid:217)A list of the appropriations to be carried forward automatically shall be forwarded to the Management Board for information before 1 April. Article 8 1. (cid:218)(cid:217)If the budget is not adopted at the beginning of the financial year, expenditure already approved in principle in the last budget duly adopted may be effected under the conditions laid down in this Article. 2. (cid:218)(cid:217)Payments may be made monthly in respect of any chapter up to one(cid:220)twelfth of the total appropriations entered in the chapter in question for the preceding financial year in so far as this is required to meet Europol’s legal obligations. in the 3. (cid:218)(cid:217)At the request of the Director, the Management light of administrative needs, Board may, authorise two or more provisional twelfths at the same time or, in exceptional cases, payments not required to meet Europol’s legal obligations. In doing so it shall act unanimously. 4. (cid:218)(cid:217)Under the circumstances referred to in paragraph 1, Member States’ contributions amounting three twelfths of the contributions called up according to the last budget duly adopted may be called up. to 5. (cid:218)(cid:217)At the request of the Director, and after obtaining the opinion of the Management Board, the Council may, in the light of financial needs, authorise further Member States’ contributions to be called up. In doing so it shall act unanimously. 5. (cid:218)(cid:217)For the purpose of implementing the budget, the utilisation of appropriations carried forward shall be shown separately, for each budget item, in the accounts for the current financial year. The budget and any supplementary or amending budgets, as adopted, shall be published in the Official Journal of the European Communities, at the behest of the President of the Council. Article 9 Article 7 Publication shall normally take palce within one month from the date of the adoption. Current expenditure chargeable to the next financial year and which, by its nature, arises at the beginning of that financial year may, as from 15 November of each year, be charged as an expected commitment against the appropriations provided for the next financial year up to a maximum of one quarter of the total corresponding appropriations for the current year. However, such commitments may only apply to new expenditure of a kind not yet approved in principle in the budget of the current financial year if the budget for the next financial year has already been adopted. in respect of Article 10 1. (cid:218)(cid:217)The budget and the financing plan shall be drawn up in ecus, as defined in Article 1 of Council Regulation (EC) No 3320/94(cid:216)(˛). (˛)(cid:217)OJ L 350, 31. 12. 1994, p. 27. 30. 1. 1999 EN Official Journal of the European Communities C 25/5 Any future amendment to that Regulation shall apply to this provision. Article 12 1. (cid:218)(cid:217)A Financial Committee is hereby established. 2. (cid:218)(cid:217)Any operations involving conversion of the ecu into a national currency shall, in principle, be effected on the basis of the exchange rate applicable on that day; derogations from this principle may be permitted in exceptional cases, in accordance with the implementing rules provided for in Article 57(2). Article 11 2. (cid:218)(cid:217)The composition of the Financial Committee shall be as defined in Article 35(8) of the Europol Convention. The committee shall be chaired by a representative of the Member State holding the Presidency of the Council. 3. (cid:218)(cid:217)The tasks of the Financial Committee shall be as defined in Article 35 of the Europol Convention and in this Regulation. 1. (cid:218)(cid:217)On the basis of a review of the existing business plan, the Director shall each year draw up a draft business plan setting out the planned activities and devel(cid:220) opments for Europol for the following five years. As an integral part of the business plan, the financing plan shall describe the financial and human resources deemed necessary for the proposed yearly activities. Furthermore, the committee shall undertake such tasks concerning budgetary and financial matters which the Management Board or the Council refer to it. In carrying out its tasks, the committee shall in particular examine whether the principles set out in Article 2 are being duly adhered to. 2. (cid:218)(cid:217)The draft business plan shall be sumitted to the Management Board which, after obtaining the opinion of the Financial Committee, shall take a decision on it. The Management Board shall act unanimously. 4. (cid:218)(cid:217)The committee may require the Director to furnish it with any it considers information or evidence necessary concerning budgetary and financial matters for the supervision of which it is responsible. TITLE II ESTABLISHMENT AND STRUCTURE OF THE BUDGET SECTION I Establishment of the budget (c) a description of the assumptions and the NLG/ECU exchange rate on which the drafts are based; Article 13 (d) an explanation of the changes in appropriations from one financial year to the next. The budget shall be adopted, and the financing plan decided on, in accordance with Article 35 of the Europol Convention. Article 14 In respect of staff, the draft budget shall further be accompanied by a working document containing the following information: The draft budget and the draft financing plan shall be accompanied by in particular: explanatory notes containing (a)(cid:217)a general policy declaration on the objectives to be achieved with the budget; (b) a description of the activities for which the appro(cid:220) priations are requested, taking account of the prin(cid:220) ciples set out in Article 2 and the business plan as provided for in Article 11; (a)(cid:217)for each category of staff, a detailed list of budgetary posts and numbers of persons in post on the date of the submission of the draft budget, indi(cid:220) cating their distribution by grade and administrative unit; (b) where a change in the number of persons is proposed, a statement justifying such changes. C 25/6 EN Official Journal of the European Communities 30. 1. 1999 SECTION II Structure of the budget Article 15 The budget shall be subdivided into titles, chapters, articles and items according to the nature of the revenue thereof, or expenditure or following a decimal classification system. intended purpose the SECTION III Changes to the budget Article 16 1. (cid:218)(cid:217)In the event of unavoidable, exeptional or unforeseen circumstances, the Director may submit draft supplementary and/or amending budgets. 2. (cid:218)(cid:217)"Draft supplementary budget’ means any proposal which would either increase the total amount of appro(cid:220) priations or finance one or more new activities without increasing the total amount of appropriations. "Draft amending budget’ means any proposal which would involve amendments to the budget of a financial or technical nature, without causing an increase in the total amount of appropriations and without providing for new activities. 3. (cid:218)(cid:217)Draft supplementary and/or amending budgets shall be submitted, examined and adopted in the same form and using the same procedure as the budget whose estimates they are amending. 4. (cid:218)(cid:217)Supplementary and/or amending budgets shall be adopted in accordance with the procedure laid down in Article 35 of the Europol Convention. Article 17 1. (cid:218)(cid:217)During the last four months of the financial year the Director may transfer: -(cid:217)a maximum of 25(cid:216)% of the total appropriations within each chapter, -(cid:217)appropiations between chapters within the same title in order to increase the total sum of appropriations within any chapter by no more than 25(cid:216)%. The Director shall inform the Management Board three weeks before making such transfers. 2. (cid:218)(cid:217)The Director may propose transfers of appro(cid:220) priations other than those provided for in paragraph 1. The Management Board shall take a decision on such proposals for transfers. It shall act unanimously. 3. (cid:218)(cid:217)Notwithstanding paragraph 2, no appropriations can be transferred to or from the title concerning personnel expenditure. TITLE III IMPLEMENTATION OF THE BUDGET Council, shall implement the budget on his own respon(cid:220) sibility in accordance with this Regulation and within the limits of the appropriations allotted. SECTION I General provisions Article 18 The budget shall be implemented in accordance with the the Authorising Officers, Accounting principle Officers and Financial Controller are different indi(cid:220) viduals. that The duties of Authorising Officer, Accounting Officer and Financial Controller shall be mutually incompatible. The Director may delegate his powers under conditions to be laid down by him and within the limits set by the act of delegation, which shall be communicated to the empowered person, the Financial Controller, the Management Board and the Joint Audit Committee. the Accounting Officer, Article 19 1. (cid:218)(cid:217)In accordance with Article 29(3) of the Europol Convention, the Director, being accountable to the 2. (cid:218)(cid:217)Every three months the Director shall report to the Management Board and the Financial Committee on the implementation of the budget. 30. 1. 1999 EN Official Journal of the European Communities C 25/7 Article 20 1. (cid:218)(cid:217)A Financial Controller accordance with Article Convention. shall be appointed in the Europol 35(7) of The Financial Controller may be assisted in his duties or temporarily replaced by one or more Assistant Financial Controllers also to be appointed in accordance with Article 35(7) of the Europol Convention. 2. (cid:218)(cid:217)In carrying out his duties, the Financial Controller shall be accountable solely to the Management Board. 3. (cid:218)(cid:217)The Financial Controller shall be responsible for the monitoring of: -(cid:217)the commitment of all expenditure, -(cid:217)the disbursement of all expenditure, -(cid:217)all revenue. By way of derogation from Article 25(2), Article 26(2) and (4), Article 27(2), Article 29(3), and Article 34(2) of this Regulation, and in accordance with Article 35(7) of the Europol Convention, rules provided for in Article 57(2) of this Regulation may make provision for ex(cid:220)post monitoring by the Financial Controller in the case of minor items of income or expenditure. implementing the 4. (cid:218)(cid:217)Furthermore, the Financial Controller shall review, evaluate and report on the soundness, adequacy and application of systems, procedures and related internal controls. Reports on each separate inspection, evaluation and investigation shall be submitted to the Director and to the Management Board. The Director shall notify the Management Board of taken following each report. the measures to be 5. (cid:218)(cid:217)For each financial year the Financial Controller shall submit a report to the Management Board on the internal supervision activities for that year. Article 21 The receipt of revenue and the discharge of expenditure shall be carried out by an Accounting Officer appointed by and being responsible to the Director. Subject to Article 32(2), the Accounting Officer shall be the only person empowered to manage funds and assets. He/she shall be responsible for their safekeeping. The Accounting Officer may be assisted in his/her tasks by one or more Assistant Accounting Officers appointed under the same conditions as the Accounting Officer. Article 22 Notwithstanding Article 3(1) and Article 4(1): (a)(cid:217)the following deductions may be made from all bills, invoices or statements, which shall then be passed for payment of the net amount: -(cid:217)adjustment of amounts paid in error, which may be achieved by means of deduction beforehand when another validation of the same type is being effected under the chapter, article and financial year in respect of which the excess payment was made, -(cid:217)the value of vehicles, apparatus, equipment and installations taken in part exchange in accordance with commercial usage upon purchase of new vehicles, apparatus, equipment and installation of the same kind. Discounts, refunds and rebates on invoices and bills shall not be recorded as separate revenue; (b) the following sums may be re(cid:220)used under the initial expenditure was heading charged: to which the -(cid:217)revenue arising from refund of amounts paid in the error against appropriations entered budget, in -(cid:217)proceeds from supply of goods and services to other institutions or bodies, -(cid:217)insurance payments received, -(cid:217)refund of taxes incorporated in the price of the products or services provided to Europol, -(cid:217)proceeds from the sale of vehicles, apparatus, installations which are being equipment and replaced or scrapped. Sums must be re(cid:220)used before the end of the financial year the revenue was collected. in which following that The chart of accounts as provided for in Article 48 shall include suspense accounts to record re(cid:220)use operations for both revenue and expenditure; C 25/8 EN Official Journal of the European Communities 30. 1. 1999 (c) adjustments may be made in respect of exchange differences occurring in budget operations, and in respect of debtor and creditor interest rates relating to cash operations. Only the final gain or loss shall be included in the balance for the year. Article 23 The balance from each financial year shall be entered in the budget for the second financial year following the financial year from which it derives in accordance with Article 40(2). 3. (cid:218)(cid:217)The approved debt forecasts shall be registered provisionally by the Accounting Officer. Article 26 the collection of any amounts owing 1. (cid:218)(cid:217)For to Europol the issue of a recovery order by the Authorising Officer shall be required. 2. (cid:218)(cid:217)Recovery orders Accounting Officer, who shall submit Financial Controller for approval. shall be forwarded them to to the the Article 24 The purpose of this approval shall be to establish that: Where revenue and expenditure operations are managed by means of integrated computer systems, the provisions of Section II of this Title and Title IV shall apply with due allowance for the possibilities and requirements deriving from computerised management. To this end: -(cid:217)the supporting documents may remain with the Auth(cid:220) orising Officer or the Accounting Officer for the purposes of checking, (a)(cid:217)the revenue has been booked to the correct item; (b) the recovery order is in order and conforms to the correct item; (c) the supporting documents are in order; (d) the debtor is correctly described; -(cid:217)signatures and approvals may be added in appro(cid:220) priate computerised form. (e) the due date is indicated; The conditions for implementing this Article shall be determined by implementing rules provided for in Article 57(2). (f) the principles of sound financial management referred to in Article 2 have been applied; SECTION II (g) the amount and currency of the sum to be recovered are correct. Handling of revenue and expenditure 3. (cid:218)(cid:217)The Accounting Officer shall assume responsibility for the recovery orders duly drawn up. Article 25 1. (cid:218)(cid:217)Any measure or situation which may give rise to or modify a debt due to Europol must be preceded by a debt forecast from the Authorising Officer. Such forecast shall mention, in particular, the type of revenue and the budget item to which it is to be booked and also, as far as possible, the estimated amount and the name and description of the debtor. He/she shall exercise all due diligence to ensure that payment of the revenue of Europol is made at the proper time and that the rights of Europol are preserved. 4. (cid:218)(cid:217)If the Authorising Officer waives the right to recover an established debt, he/she shall first forward a proposal for cancellation to the Accounting Officer, who shall submit it to the Financial Controller for approval. forecasts 2. (cid:218)(cid:217)Debt Accounting Officer who shall submit Financial Controller for approval. shall be forwarded them to to the the The Financial Controller’s approval shall serve to certify that the waiver is in order and conforms with the prin(cid:220) in ciples of sound financial management referred to Article 2. The purpose of this approval shall be to establish that: (a)(cid:217)the revenue is booked to the correct item; Article 27 (b) the forecast is in order and conforms to the relevant provisions. 1. (cid:218)(cid:217)Any measure likely to involve expenditure against the current or any subsequent budget must first be the subject of a proposal for a commitment of expenditure 30. 1. 1999 EN Official Journal of the European Communities C 25/9 from the Authorising Officer. Such proposal shall show the purpose of the expenditure, the estimated amount involved, the budget item to which the expense is to be charged and the creditor. A provisional commitment may be entered current expenditure. into for The Authorising Officer may have carried out under his responsibility. the verifications 3. (cid:218)(cid:217)Salaries, wages, emoluments and allowances shall be validated in accordance with a collective statement drawn up by the Personnel Department, except where individual validation is necessary. 2. (cid:218)(cid:217)Proposals for commitment shall be forwarded to the Accounting Officer, who shall submit them to the Financial Controller for approval. The purpose of this approval shall be to establish that: Article 29 1. (cid:218)(cid:217)Authorisation shall be the act whereby the Auth(cid:220) orising Officer, by the issue of a payment order, auth(cid:220) orises the Accounting Officer to pay an item of expen(cid:220) diture which has been validated. (a)(cid:217)the proposal for commitment has been presented in accordance with paragraph 1; 2. (cid:218)(cid:217)Payment orders shall state: (b) the expenditure has been correctly charged; -(cid:217)the financial year against which the payment shall be charged, (c) the appropriations are available; (d) the expenditure is in order and conforms to the relevant provisions; -(cid:217)the budget article and any other subdivision that may apply, -(cid:217)the amount and the currency of the sum to be paid, (e) the principles of sound financial management referred to in Article 2 have been applied. -(cid:217)the name and address of the payee, 3. (cid:218)(cid:217)Approval may not be conditional. 4. (cid:218)(cid:217)The Accounting Officer shall register the approved proposal for commitment. -(cid:217)the purpose of the expenditure, -(cid:217)the method of payment, wherever possible, -(cid:217)the numbers and dates of the relevant approvals of commitment. Article 28 1. (cid:218)(cid:217)The purpose of validation of expenditure by the Authorising Officer shall be: They shall be accompanied by the original supporting documents or, in exceptional circumstances, by certified true copies. (a)(cid:217)to verify the creditor’s claim; (b) to determine or verify the existence and the amount of the sum due; (c) to verify the conditions under which the payment falls due; (d) to verify that goods have been delivered or services as ordered. 2. (cid:218)(cid:217)Validation of any expenditure shall be subject to the submission of supporting documents showing the creditor’s rights. 3. (cid:218)(cid:217)Payment orders Accounting Officer, who shall submit Financial Controller for approval. shall be forwarded them to to the the The purpose of this approval shall be to establish that: (a)(cid:217)the payment order was properly issued; (b) the payment order agress with the commitment of expenditure and that the amount thereof is correct, taking account of the principles of sound financial management referred to in Article 2; (c) the expenditure is charged to the correct item; The Authorising Officer and another member of staff shall carry out and sign for the verification referred to in paragraph 1(d). (d) the appropriations are available; (e) the supporting documents are in order; C 25/10 EN Official Journal of the European Communities 30. 1. 1999 (f) the payee is correctly named and described. 4. (cid:218)(cid:217)After approval, the original of the payment order, shall be the together with forwarded to the Accounting Officers. supporting documents, Article 30 For payment by instalments, this first payment order shall be accompanied by documents establishing the creditor’s claim to payment of the instalment in question. Subsequent payment orders shall refer to the supporting documents already furnished. Only the Accounting Officer may replenish the imprest accounts, save the in exceptional cases defined implementing rules provided for in Article 57(2). in Article 34 1. (cid:218)(cid:217)The Accounting Officer may grant advances to staff if a provision laid down by regulation or in the implementing rules, provided in Article 57(2), provides therefore. for The Accounting Officer may grant advances to cover disbursements to be effected by a member of staff on behalf of Europol. Article 31 1. (cid:218)(cid:217)Payment shall be the final act whereby Europol is discharged of its obligations towards its creditors. 2. (cid:218)(cid:217)Apart from the imprest accounts referred to in Article 33, no advance may be paid unless it has been approved beforehand by the Financial Controller. Payment shall be made by the Accounting Officer within the limits of the funds available. Article 35 In the event of a substantive error or of the validity of the discharge being contested or of failure to observe the formalities prescribed by this Regulation, the Accounting Officer shall suspend payment. 2. (cid:218)(cid:217)If payment is suspended, the Accounting Officer shall give the reasons therefore in a written statement which he/she shall forward to the Authorising Officer and, for information, to the Financial Controller. Article 32 1. (cid:218)(cid:217)Payments shall be effected as a general rule through a bank account or post office giro account. The Director shall establish such bank accounts and post office giro accounts in Europol’s name. The procedure for opening, administering and using these accounts shall be laid down in the implementing rules provided for in Article 57(2). 2. (cid:218)(cid:217)Cheques and post office giro bank transfer orders shall require the joint signature of two officials auth(cid:220) orised by the Director, one signature necessarily being that of the Accounting Officer. 1. (cid:218)(cid:217)Should the Financial Controller withhold his/her approval as provided for in Article 25(2), Article 26(2), Article 26(4), Article 27(2), Article 29(3) or Article 34(2), he/she shall give his/her reasons therefore in a written statement which shall be forwarded to the Accounting Officer, who shall inform the Authorising Officer of the refusal. 2. (cid:218)(cid:217)In the event of a refusal to approve, except for cases where the availability of appropriations is in doubt, the Director may confirm the debt forecast, recovery order, proposal for cancellation, commitment of expen(cid:220) diture, payment order or advance in a reasoned decision. The debt forecast, recovery order, proposal for cancel(cid:220) lation, commitment of expenditure, payment order or advance shall then be considered to have been validly made. The Management Board and the Joint Audit Committee shall be informed immediately whenever this provision is applied. Article 36 the Europol In accordance with Article 5(9) of Convention, costs relating to the activities of liaison officers shall, as a general rule, be borne by the seconding Member States. Article 33 For payment of certain categories of expenditure, imprest accounts may be set up in accordance with the implementing rules provided for in Article 57(2). However, costs in relation to activities undertaken by liaison officers on behalf of Europol and in agreement with the seconding Member States or requested by 30. 1. 1999 EN Official Journal of the European Communities C 25/11 Europol or which otherwise fall within the general competence of Europol, shall be borne by the Europol budget. Expenditure which is not attributable shall also be borne by the Europol budget. SECTION III Member States’ contributions Article 37 1. (cid:218)(cid:217)Each Member State’s contribution to the budget for the financial year "t’ shall, in accordance with Article 35(2) of the Europol Convention, be calculated on the basis of that State’s gross national product (hereinafter called "GNP’) for the year "t(cid:216)(cid:134)2’. The contribution shall be expressed in ecus. 2. (cid:218)(cid:217)The calculation of the contributions used when drawing up the budget shall be based on the GNP forecasts, in national currencies, used when drawing up the European the preliminary draft "t(cid:216)(cid:134)2’. These the Communities forecasts shall be converted into ecus applying the average exchange rate of the year "t(cid:216)(cid:134)2’. budget of financial year for Article 38 1. (cid:218)(cid:217)Before 1 December of the year "t(cid:216)(cid:134)1’ or no later than one month after the budget is adopted, whichever the date contributions for the financial year "t’. the Director shall call up later, the is Article 40 figures 1. (cid:218)(cid:217)On the basis of the revenue and expenditure account for the financial year "t’ drawn up in accordance with Article 53, the Director shall, by applying the actual GNP in national currencies by the European Commission and the average exchange rate for the same year, recalculate the Member States’ contributions necessary for the financial year "t’ in order to finance the actual expenditure for this year and the carry(cid:220)overs to the following fiancial year. "t(cid:216)(cid:134)2’ as established for 2. (cid:218)(cid:217)To take account of the surplus from the financial year "t’ and the differences between the provisional and the actual GNP following figures procedure shall be applied: "t(cid:216)(cid:134)2’, the for (a)(cid:217)for those Member States whose contributions actually paid for the fiancial year "t’ exceed the contributions necessary according to paragraph 1, the amount paid in excess shall be deducted from the contributions called up for the financial year "t(cid:216)+2’; (b) for the contributions necessary according those Member States whose contributions actually paid for the financial year "t’ are smaller to than paragraph 1, the outstanding amount shall be called up together with the contributions called up for the financial year "t +2’. SECTION IV Conclusion of contracts and inventory 2. (cid:218)(cid:217)Subject to Article 8, payment of the Member States’ contributions shall be made in full before 31 March of the year later than one month after the contributions are called up, whichever date is the later. "t’ or no Article 41 1. (cid:218)(cid:217)Contracts for the purchase and hiring of buildings or goods, for the provision of services or for the performance of construction work shall be in writing. Payment shall be made in ecus or in national currency. 3. (cid:218)(cid:217)Interest shall be charged, at a normal loan rate to be specified in the implementing rules provided for in that part of a Member State’s Article 57(2), on contribution which has not been paid within one month of the time specified in paragraph 2. 2. (cid:218)(cid:217)Apart from contracts relating to the purchase of a building already constructed or the leasing of a building, all such contracts shall be concluded after an invitation to tender has been issued. However, contracts may be made by private treaty in the following circumstances: The Management Board shall be informed whenever this provision is applied. (a)(cid:217)within the limit laid down by the implementing rules provided for in Article 57(2); Article 39 Articles 37 and 38 shall apply likewise in the event of a supplementary budget. (b) where the purchase or hiring of goods, the provision of services or building works are so urgently needed that is not possible to wait for a tendering procedure to be carried out; it C 25/12 EN Official Journal of the European Communities 30. 1. 1999 (c) where the tendering procedures do not give any result or where the prices quoted are not acceptable; 2. (cid:218)(cid:217)By way of guarantee of the performance of contracts, suppliers or contractors may be required by a warranty clause to make a preliminary deposit. (d) where for technical, practical, security or legal reasons the supply of goods and services can be carried out only by a particular contractor or supplier; (e) for contracts for the supply of additional goods and services or for ancillary building works which, technically, cannot be seperated from their main contract. In the cases referred to under (a), (b) and (c), Europol shall nonetheless be bound, as far as possible and by all appropriate means, to enable suppliers who are likely to be able to supply the goods and services in question to compete. 3. (cid:218)(cid:217)Invitations to tender shall, as a general rule, be published in all the Member States and, where appro(cid:220) priate, in third countries in so far as this is compatible with the development of relevant industries within the European Union. However, their publication may be restricted where the scale or nature of the goods or services is such that they are not appropriate for a general invitation to tender. 4. (cid:218)(cid:217)The tendering procedures, award criteria and price adjustment procedures occurring after the conclusion of contracts shall be determined and governed by the implementing rules provided for in Article 57(2), given that the award criteria shall be defined by analogy with the provisions of the derectives referred to in Article 44. The amount of the deposit shall be fixed according to the usual trade terms and conditions. Where a contract has not been performed or completion has been late, Europol shall ensure that it is adequately compensated in respect of all damages, interests and costs by the deduction of the amount from the deposit, whether this has been lodged directly by the supplier or contractor or by a third party. Article 44 in respect of which the When concluding contracts amounts involved are equal to or greater than the thresholds laid down by the Council Directives coordi(cid:220) nating the procedures for the conclusion of contracts covering public works, supplies and services, Europol shall be subject to the same obligations which are incumbent on parties in the Member States pursuant to the Directives. Article 45 1. (cid:218)(cid:217)A permanent inventory showing the quantity and value of all movable and immovable property belonging to Europol shall be kept. Only movable property exceeding a specific value laid down in the implementing rules provided for in Article 57(2) shall be entered in this inventory. 2. (cid:218)(cid:217)All acquisitions of such movable or immovable property shall be entered in the permanent inventory before payment can be made. 5. (cid:218)(cid:217)Contracts exceeding the limit laid down by the implementing rules provided for in Article 57(2) shall be subject to the authorisation of the Management Board. The entry shall be recorded in the corresponding invoice or attached document drawn up with a view to payment of the expenditure. Article 42 No discrimination shall be practised between nationals of Member States on grounds of nationality in respect of contracts entered into by Europol. 3. (cid:218)(cid:217)Europol shall carry out inspection to ascertain that entries in the inventory correspond to the facts. its own Article 46 1. (cid:218)(cid:217)The advertised. sale movable property shall be suitably Article 43 1. (cid:218)(cid:217)Contracts may be made against invoice or bill of costs where the expected value of the goods, services or works does not exceed the amounts laid down by the implementing rules provided for in Article 57(2). 2. (cid:218)(cid:217)A statement or record shall be drawn up by the Authorising Officer whenever any property the inventory is sold, given away free of charge, scrapped, hired out, or missing on account of loss, theft or other in 30. 1. 1999 EN Official Journal of the European Communities C 25/13 reason. The statement or record shall be forwarded to the Accounting Officer, who shall submit it to the Financial Controller for authentication. 2. (cid:218)(cid:217)Any advance, other than regular advances which are periodically re(cid:220)examined, shall be entered in a suspense account and settled at the latest during the financial year which follows the payment of this advance. The statement or record shall refer in particular to any obligation that may devolve on a member of the staff of Europol or any other person to replace the item in question. 3. (cid:218)(cid:217)Apart from sales by public auction, members of staff may not acquire any movable property sold by Europol. immovable property or 4. (cid:218)(cid:217)If installations are made available free of charge, they must be covered by contracts approved by the Financial Controller. large 5. (cid:218)(cid:217)Article 4(3) shall apply likewise. SECTION V Accountancy Article 47 shall be kept 1. (cid:218)(cid:217)The accounts the double(cid:220)entry method, on the basis of the financial year. They shall show all revenue and expenditure for the financial year; they shall be authenticated by supporting documents. in ecus by The accounts shall be closed at the end of the financial year to enable the balance sheet and the revenue and expenditure account referred to in Article 53 to be drawn up. The revenue and expenditure account shall be submitted to the Financial Controller. 2. (cid:218)(cid:217)The revenue and expenditure account and the balance sheet shall be drawn up in ecus. Article 48 1. (cid:218)(cid:217)The chart of accounts shall make a clear distinction between budgetary accounts and cash accounts. It shall comprise two parts: (a)(cid:217)accounts of budgetary expenditure and revenue the implementation of the detailed which show budget; (b) the balance sheet accounts which disclose the assets and liabilities of Europol. However, the advances referred to in Article 34 shall be settled as a general rule within six weeks following completion of the project for which they were granted. 3. (cid:218)(cid:217)The detailed conditions for the establishment and operation of the chart of accounts for transactions, the relating both implementation of the budget, including the accounting standards, shall be determined by the implementing rules provided for in Article 57(2). to assets and liabilities and to 4. (cid:218)(cid:217)Supporting documents pertaining to the accounts and the preparation of the revenue and expenditure account and the balance sheet shall be kept for a period of five years following the date of the decision provided for in Article 55(2) giving discharge in respect of the implementation of the budget. However, the documents relating to transactions not finally closed shall be kept for longer that the said period until the end of the year following the year in which such transactions are finally closed. SECTION VI Responsibilities of Authorising Officers, the Accounting imprest accounts and the Officer, Administrators of Financial Controller Article 49 1. (cid:218)(cid:217)An Authorising Officer shall render himself liable to to disciplinary action and, where appropriate, into a payment of compensation commitment of expenditure or signs a payment order without complying with this Regulation. if he/she enters The same shall apply if he/she omits to draw up a document establishing a debt or if he/she neglects to issue a recovery order or is, without justification, late in issuing it. 2. (cid:218)(cid:217)The Accounting Officer and Assistant Accounting Officers shall render themselves liable to disciplinary action and, where appropriate, to payment of compen(cid:220) sation in the following cases: These accounts shall show Europol’s legal obligations. the expected effect of (a)(cid:217)if they fail to comply with Article 31(1); C 25/14 EN Official Journal of the European Communities 30. 1. 1999 (b) if the payments made by them do not agree with the amounts and currencies of the payment orders; (b) where they effect payment to parties other than entitled payees. (c) if they effect payment to a party other than the lawful payee. 3. (cid:218)(cid:217)The Accounting Officer and Assistant Accounting Officers shall insure themselves against the risk arising under paragraph 2. Europol shall cover the insurance costs relating thereto. imprest accounts shall render 4. (cid:218)(cid:217)Adminstrators of themselves liable to disciplinary action and, where appro(cid:220) priate, to payment of compensation in the following cases: (a)(cid:217)where they cannot show due warrant with proper documents for payments made by them; 5. (cid:218)(cid:217)The Financial Controller and Assistant Financial Controllers shall render themselves liable to disciplinary action and, where appropriate, to payment of compen(cid:220) sation if they exceed the budget appropriations or if they are guilty of gross negligence in the performance of their duties. liability of Authorising Officers, 6. (cid:218)(cid:217)The the Accounting Officer, Assistant Accounting Officers and Administrators of to payment of compensation and disciplinary action shall be determined in accordance with the relevant provisions of the Staff Regulations of officials of Europol. imprest accounts These provisions shall also apply, mutatis mutandis, in case of liability of the Financial Controller and Assistant Financial Controllers to payment of compensation and disciplinary action. TITLE IV PRESENTING AND AUDITING THE ACCOUNTS SECTION I 2. (cid:218)(cid:217)The annual report shall in particular describe: Presenting the accounts Article 50 The Director shall each year draw up and present a revenue and expenditure account of a balance sheet of assets and liabilities as at 31 December of the preceding financial year in accordance with Article 36 of the Europol Convention. The revenue and expenditure account shall cover all revenue and expenditure transactions relating to the preceding financial year. It shall be submitted in the same form and following the same subdivisions as the budget. The balance sheet shall include, on the asset side, the amount of revenue to be collected and, on the liabilities side, the amount of expenditure chargeable to the financial year, which have not yet been entered in the accounts. A statement showing the movements and balances of the accounts at 31 December of the preceding financial year shall be attached to the balance sheet. Article 51 1. (cid:218)(cid:217)The Director shall send the revenue and expen(cid:220) diture account, the balance sheet and the report on the annual accounts, as provided for in Article 36(1) of the Europol Convention, to the Council and the Joint Audit Committee and, for information, to the Management Board and the Financial Committee by 31 May of the following year at the latest. (a)(cid:217)the commitments entered into and payments made chargeable to the financial year; (b) the total revenue and expenditure booked under each article of the budget; (c) the appropriations unused at the end of the financial year and not carried over to the following financial year; (d) the appropriations carried over to the following financial year pursuant to Article 6; (e) the use of appropriations carried over from the preceding financial year; (f) an explanation where revenue or expenditure has been higher or lower than anticipated in the budget; (g) the assets and liabilities of Europol; (h) the capital investments made during the financial year; (i) such further explanations as may be necessary for a proper understanding of the annual accounts including an assessment of Europol’s future financial situation. 30. 1. 1999 EN Official Journal of the European Communities C 25/15 SECTION II Auditing the accounts Article 52 The purpose of the audit, carried out by the Joint Audit Committee in accordance with recognised practise, based on records and, if necessary, performed on the spot, shall be to establish that all revenue has been received and all expenditure incurred in a lawful and regular manner, in accordance with the terms of the Europol Convention, the budget and this Regulation, in particular Article 2, and that the financial management has been sound. Article 53 1. (cid:218)(cid:217)The Director shall provide the Members of the Joint Audit Committee with all information and every assistance which they require in order to perform their task. treat all information acquired about Europol and its activities as confidential. 4. (cid:218)(cid:217)The audit report as provided for in Article 36(3) of the Europol Convention may be published, in full or in part, only if approved beforehand unanimously by the Management Board. Article 54 1. (cid:218)(cid:217)In addition to its responsibility for auditing the accounts, the Joint Audit Committee shall make any appropriate comments on the accounting methods used and, in general, on the financial implications of the administrative practices followed. 2. (cid:218)(cid:217)Any comments which in the opinion of the Joint Audit Committee should be contained in the audit report provided for in Article 36(3) of the Europol Convention shall be brought to the attention of the Director and the Financial Controller. The Director and the Financial Controller shall send the Joint Audit Committee their replies to any such comments. In particular, the Diretor shall place all cash and goods accounts and all vouchers, supporting documents and stock registers which the Members of the committee consider necessary for auditing the revenue and expen(cid:220) diture account at their disposal. Article 55 1. (cid:218)(cid:217)The Joint Audit Committee shall produce its report, by 31 October at the latest, on the accounts of the preceding financial year. The Members of the Joint Committee shall have personal access to the premises of Europol and shall have the right to interview the Director, the Deputy Directors and any other employee of Europol responsible for trans(cid:220) actions involving revenue or expenditure. 2. (cid:218)(cid:217)Notwithstanding paragraph 1, the Director may, in exceptional cases, deny the Members of the Joint Audit Committee access to in whatever form, covered by provisions of the Europol Convention or acts adopted in accordance therewith concerning confiden(cid:220) tiality. information, the Management Board inform The Director shall is applied. The this provision immediately when Management Board may by unanimous decision grant the Members of the Joint Audit Committee access to the information in question. In its report the committee shall indicate the extent and nature of the audit performed and give its comments on the accounts and sheet and a brief the balance assessment of the financial management of Europol. The audit report, together with the Director’s and the Financial Controller’s replies, shall be submitted to the Management Board by 31 December at the latest. the basis of an opinion of 2. (cid:218)(cid:217)On the Financial Committee, the Management Board shall draw up a recommendation to the Council concerning discharge to be given to the Director in respect of the implementation of the budget. Before 30 April of the following year and in accordance with Article 36(5) of the Europol Convention, the Council shall take a decision on this discharge. 3. (cid:218)(cid:217)The Director shall take all appropriate steps to act on the decision giving discharge. the comments appearing in 3. (cid:218)(cid:217)The Members of the Joint Audit Committee and anybody assisting them in carrying out their tasks shall 4. (cid:218)(cid:217)The Financial Controller shall take account of the comments appearing in the decision giving discharge. C 25/16 EN Official Journal of the European Communities 30. 1. 1999 TITLE V FINAL PROVISIONS Article 56 Article 58 The Management Board shall inform the Joint Audit Committee, as soon as possible, of all decisions and measures taken in implementation of Articles 6, 8, 17, and 20. The Joint Audit Committee and the Financial Controller shall be informed of the appointment of Authorising Officers, the Accounting Officer, Assistant Accounting Officers and Administrators of imprest accounts, and of to the acts of delegation or appointment pursuant Articles 19(1) and 21. The Management Board shall forward to the Joint Audit Committee any rules of procedure which it adopts in respect of financial matters. Article 57 1. (cid:218)(cid:217)Amendments to this Regulation shall be adopted in accordance with Article 35(9) of the Europol Convention and after consultation of the Joint Audit Committee. 2. (cid:218)(cid:217)Acting upon a proposal from the Director, and after consultation of the Financial Controller and the Financial Committee, the Management Board shall adopt the rules required for implementing this Regulation. It shall act unanimously. 1. (cid:218)(cid:217)When Europol takes up its activities, it shall auto(cid:220) matically succeed to all financial rights and obligations recorded in the accounts of the Europol Drugs Unit. 2. (cid:218)(cid:217)In accordance with Article 45(5) of the Europol Convention, Europol shall become the owner of all equipment financed from the Europol Drugs Unit joint budget, developed or produced by the Europol Drugs Unit or placed at its disposal free of charge by the Netherlands Government for its permanent use. 3. (cid:218)(cid:217)When Europol takes up its activities, the coor(cid:220) dinator of the Europol Drugs Unit shall present to the Council a report on the statement of accounts of that Unit, as well as an inventory list of all the equipment of in accordance with which Europol becomes owner paragraph 2. This report shall also be sent to the auditor of the Europol Drugs Unit and to the Joint Audit Committee. Article 59 This Regulation shall enter into force on 1 February 1999. Done at Brussels, 18 January 1999. For the Council The President O. LAFONTAINE


title: 1999/80/EG: Entscheidung des Rates vom 18. Januar 1999 zur Ermächtigung der Italienischen Republik, eine von Artikel 2 und Artikel 10 der Sechsten Richtlinie 77/388/EWG zur Harmonisierung der Rechtsvorschriften der Mitgliedstaaten über die Umsatzsteuern abweichende Regelung anzuwenden

eurovoc_concepts:
Italy
VAT
approximation of laws
derogation from EU law
tax harmonisation
waste

formats: html pdf print

text: L 27/24 DE Amtsblatt der Europ(cid:132)ischen Gemeinschaften 2. 2. 1999 ENTSCHEIDUNG DES RATES vom 18. Januar 1999 zur Erm(cid:132)chtigung der Italienischen Republik, eine von Artikel 2 und Artikel 10 der Sechsten Richtlinie 77/388/EWG zur Harmonisierung der Rechtsvorschriften der Mitgliedstaaten (cid:129)ber die Umsatzsteuern abweichende Regelung anzuwenden (1999/80/EG) DER RAT DER EUROP(cid:142)ISCHEN UNION (cid:190) gest(cid:129)tzt auf den Vertrag zur Gr(cid:129)ndung der Europ(cid:132)ischen Gemeinschaft, gest(cid:129)tzt auf die Sechste Richtlinie 77/388/EWG des Rates vom 17. Mai 1977 zur Harmonisierung der Rechtsvor- schriften der Mitgliedstaaten (cid:129)ber die Umsatzsteuern — Gemeinsames Mehrwertsteuersystem: einheitliche steuer- pflichtige Bemessungsgrundlage (1), auf Artikel 27 Absatz 1, insbesondere auf Vorschlag der Kommission, in Erw(cid:132)gung nachstehender Gr(cid:129)nde: Nach Artikel 27 Absatz 1 der Richtlinie 77/388/EWG kann der Rat auf Vorschlag der Kommission einstimmig jeden Mitgliedstaat erm(cid:132)chtigen, von der genannten Richtlinie abweichende Sondermaßnahmen einzuf(cid:129)hren, um die Erhebung der Steuer zu vereinfachen oder Steuer- hinterziehungen oder -umgehungen zu verh(cid:129)ten. Mit Schreiben, das am 19. M(cid:132)rz 1998 bei der Kommission eingetragen wurde, hat die Italienische Republik eine Erm(cid:132)chtigung zur Einf(cid:129)hrung einer von Artikel 2 und Artikel 10 der Richtlinie 77/388/EWG abweichenden Regelung beantragt. Nach Artikel 27 Absatz 3 der Richtlinie 77/388/EWG wurden die anderen Mitgliedstaaten mit Schreiben vom 17. April 1998 (cid:129)ber den Antrag der Italienischen Repu- blik unterrichtet. Die Ausnahmeregelung zielt erstens darauf ab, Liefe- rungen von Alteisen und anderem Altmaterial durch Unternehmen mit festem Gesch(cid:132)ftssitz und einem Vorjahresumsatz vor Steuern von h(cid:148)chstens 2 Mrd. Lire oder durch Unternehmen ohne festen Gesch(cid:132)ftssitz von der MwSt. zu befreien, ohne ein Recht auf einen Vorsteu- erabzug zu gew(cid:132)hren. Zweitens soll mit der Regelung Unternehmen mit festem Gesch(cid:132)ftssitz und einem zwischen 150 Mio. und 2 Mrd. Lire liegenden Vorjahresumsatz die M(cid:148)glichkeit gegeben werden, f(cid:129)r die normale Steuerregelung zu optieren. (1) ABl. L 145 vom 13. 6. 1977, S. 1. Richtlinie zuletzt ge(cid:132)ndert durch die Richtlinie 96/95/EG (ABl. L 338 vom 28. 12. 1996, S. 89). Drittens zielt die Regelung darauf ab, bei Lieferungen von Nichteisenmetall-Schrott — unabh(cid:132)ngig vom Umsatzvo- lumen des Unternehmens vor Steuern — die Steuer auszusetzen und ein Vorsteuerabzugsrecht einzur(cid:132)umen. Diese Regelung d(cid:129)rfte ein wirksames Mittel zur Bek(cid:132)mp- fung der wachsenden Zahl von Betrugsf(cid:132)llen in diesem Bereich sein. Die Ausnahmeregelung erf(cid:129)llt damit die Voraussetzungen des Artikels 27 der Richtlinie 77/388/EWG. Die Kommission hat am 10. Juli 1996 ein Arbeitspro- gramm zur Einf(cid:129)hrung eines neuen gemeinsamen Mehr- wertsteuersystems f(cid:129)r den Binnenmarkt verabschiedet, das einen stufenweisen (cid:154)bergang zu dem neuen System vorsieht. Die Geltungsdauer der Erm(cid:132)chtigung sollte daher bis zum 31. Dezember 2000 befristet werden, um zu diesem Zeitpunkt die Vereinbarkeit der Ausnahmeregelung mit dem Gesamtkonzept des neuen gemeinsamen Mehrwert- steuersystems (cid:129)berpr(cid:129)fen zu k(cid:148)nnen. Die Ausnahmeregelung hat keine Auswirkungen auf die MwSt. -Eigenmittel der Europ(cid:132)ischen Gemeinschaften — HAT FOLGENDE ENTSCHEIDUNG ERLASSEN: Artikel 1 Die Italienische Republik wird erm(cid:132)chtigt, im Altmate- rial- und Abfallsektor ab dem 1. Januar 1999 bis zum 31. Dezember 2000 eine besondere Steuerregelung anzu- wenden, die von der Richtlinie 77/388/EWG abwei- chende Bestimmungen enth(cid:132)lt. Diese Bestimmungen sind in den Artikeln 2 und 3 aufge- f(cid:129)hrt. Artikel 2 Abweichend von Artikel 2 Absatz 1 der Richtlinie 77/ 388/EWG und unbeschadet des Artikels 3 sind Liefe- rungen von Altmaterial und Abfallstoffen — insbesondere Papier, Karton, Textilien und Glas — von der MwSt. befreit, die 2. 2. 1999 DE Amtsblatt der Europ(cid:132)ischen Gemeinschaften L 27/25 — von Unternehmen mit festem Gesch(cid:132)ftssitz und einem Vorjahresumsatz von weniger als 2 Mrd. Lire vor Steuern — oder von Unternehmen ohne festen Gesch(cid:132)ftssitz get(cid:132)tigt werden. Die unter den ersten Gedankenstrich fallenden Unter- nehmen mit einem Vorjahresumsatz von mehr als 150 Mio. Lire vor Steuern k(cid:148)nnen erm(cid:132)chtigt werden, auf diese Lieferungen nicht die in Absatz 1 vorgesehene Ausnahmeregelung anzuwenden. Artikel 3 Abweichend von Artikel 10 Absatz 2 der Richtlinie 77/ 388/EWG wird f(cid:129)r Lieferungen von Nichteisenmetall- Schrott einschließlich des Schrotts, der durch eine erste grobe Bearbeitung mit minimalen und einfachen techni- schen Mitteln auf eine Grundform reduziert wurde, die Steuer ausgesetzt. Die Steueraussetzung gilt auch f(cid:129)r Lieferungen von anderen Altmaterialien und Abfallstoffen als Nichteisen- metall-Schrott, wenn diese Lieferungen von Steuerpflich- tigen get(cid:132)tigt werden, die sowohl mit Nichteisenmetall- Schrott als auch mit anderen Altmaterial handeln, sofern die Ums(cid:132)tze mit Nichteisenmetall-Schrott im Vergleich zu Ums(cid:132)tzen mit anderem Altmaterial nicht lediglich einen unwesentlichen Teil der Gesch(cid:132)ftst(cid:132)tigkeit ausma- chen. Artikel 4 Diese Entscheidung ist an die Italienische Republik gerichtet. Geschehen zu Br(cid:129)ssel am 18. Januar 1999. Im Namen des Rates Der Pr(cid:132)sident O. LAFONTAINE


title: 1999/82/EF: Rådets beslutning af 18. januar 1999 om bemyndigelse af Den Portugisiske Republik til at anvende en foranstaltning, der fraviger bestemmelserne i artikel 21, stk. 1, litra a), og artikel 22 i sjette direktiv (77/388/EØF) om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter

eurovoc_concepts:
Portugal
VAT
approximation of laws
derogation from EU law
door-to-door selling
tax harmonisation

text: L 27/28 DA De Europæiske Fællesskabers Tidende 2. 2. 1999 R(cid:143)DETS BESLUTNING af 18. januar 1999 om bemyndigelse af Den Portugisiske Republik til at anvende en foranstaltning, der fraviger bestemmelserne i artikel 21, stk. 1, litra a), og artikel 22 i sjette direktiv (77/388/EØF) om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter (1999/82/EF) R(cid:143)DET FOR DEN EUROPÆISKE UNION HAR (cid:190) dørsalgsforhandlerne, direkte til de endelige forbrugere; og disse videresælger varerne under henvisning til Europæiske Fællesskab, traktaten om oprettelse af Det under henvisning til R(cid:134)dets sjette direktiv (77/388/EØF) af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter — Det fælles mervær- særlig diafgiftssystem: artikel 27, stk. l, ensartet beregningsgrundlag (1), under henvisning til forslag fra Kommissionen, og ud fra følgende betragtninger: I medfør af artikel 27, stk. 1, i direktiv 77/388/EØF kan R(cid:134)det med enstemmighed p(cid:134) forslag af Kommissionen give en medlemsstat tilladelse til at indføre særlige foran- staltninger, der fraviger bestemmelserne i det p(cid:134)gældende direktiv, for at forenkle afgiftsopkrævningen eller for at undg(cid:134) visse former for svig eller unddragelse; som Den Portugisiske Republik har ved skrivelse, Kommissionen modtog den 17. marts 1998, anmodet om indføre en foranstaltning, der fraviger tilladelse til at artikel 21, stk. 1, litra a), og artikel 22 i direktiv 77/ 388/EØF; de øvrige medlemsstater blev ved brev af 19. maj 1998 i overensstemmelse med artikel 27, stk. 3, i direktiv 77/ 388/EØF underrettet om Den Portugisiske Republiks anmodning; til form(cid:134)l at den særlige foranstaltning har tillade nærmere bestemte virksomheder i dørsalgssektoren at anmode skattemyndighederne om tilladelse til at erlægge momsen for de solgte varer i stedet for de til virksomhe- forudsat at virk- derne tilknyttede dørsalgsforhandlere, somhedens fra dørsalg samlede omsætning hidrører udført af dørsalgsforhandlere i eget navn og for egen regning, og at samtlige de varer, som sælges af virksom- heden, er opstillet p(cid:134) en liste, der angiver detailprisen for salg til den endelige forbruger; nærværende fravigende foranstaltning er begrænset til tilfælde, hvor virksomheden sælger sine varer direkte til (1) EFT L 145 af 13. 6. 1977, s. 1. Direktivet er senest ændret ved direktiv 96/95/EF (EFT L 338 af 28. 12. 1996, s. 89). de virksomheder, der opfylder betingelserne og som p(cid:134) forh(cid:134)nd har opn(cid:134)et tilladelse fra skattemyndighederne, indbetaler momsen til statskassen p(cid:134) grundlag af den detailpris, der er fastsat p(cid:134) forh(cid:134)nd; de p(cid:134)gældende dørsalgsforhandlere skal dermed ikke mere erlægge moms af deres salg og har dermed heller ingen fradragsret; nærværende foranstaltning fraviger bestemmelserne i artikel 21, stk. 1, litra a) i direktiv 77/388/EØF, da grossi- sten betragtes som betalingspligtig for afgiften p(cid:134) de vareleveringer, som dørsalgsforhandlerne foretager til de endelige forbrugere; forpligtelserne (momsangivelse, fakturering, betaling osv. ) i tilknytning til de p(cid:134)gældende leveringer p(cid:134)hviler grossi- sten, som derfor som en fravigelse af artikel 22 i direktiv 77/388/EØF fritages for sine forpligtelser i forbindelse med leveringen af varerne til forhandleren; sektoren kendetegnes ved et sm(cid:134) forhandlervirksomheder, hvis midler og organisatoriske struktur ikke sætter dem i stand til at opfylde deres momsforpligtelser, og ordningen udgør derfor en forenk- ling og bidrager til at bekæmpe afgiftssvig; stort antal meget den særlige foranstaltning opfylder derfor betingelserne i artikel 27 i direktiv 77/388/EØF; Kommissionen vedtog den 10. juli 1996 et arbejdspro- gram ledsaget af en tidsplan for forelæggelsen af forslag, fælles hvori der anbefales en gradvis overgang til et momssystem for det indre marked; fravigelsen kan derfor bemyndiges indtil den 31. december 2000, s(cid:134) det p(cid:134) det tidspunkt kan vurderes, hvorvidt den fravigende foranstaltning er i overensstem- melse med udviklingen inden for rammerne af det nye fælles momssystem; den fravigende foranstaltning har ingen indvirkning p(cid:134) De Europæiske Fællesskabers fra moms — indtægter egne 2. 2. 1999 DA De Europæiske Fællesskabers Tidende L 27/29 VEDTAGET FØLGENDE BESLUTNING: Artikel 1 Den Portugisiske Republik bemyndiges til fra den 1. januar 1999 indtil den 31. december 2000 at anvende en særlig afgiftsforanstaltning for dørsalgssektoren, som fraviger bestemmelserne i direktiv 77/388/EØF. samlede omsætning hidrører Virksomheder, hvis fra dørsalg udført af dørsalgsforhandlere i eget navn og for egen regning, kan anmode myndighederne om tilladelse til at anvende bestemmelserne i artikel 2 og 3, forudsat at følgende betingelser er opfyldt: — samtlige virksomhedens varer indg(cid:134)r i en forudop- stillet liste over de detailpriser, der anvendes i det endelige forbrugsled — virksomheden sælger sine varer direkte til en dørsalgs- forhandler, som dernæst sælger dem direkte til de endelige forbrugere. Artikel 2 De virksomheder, som f(cid:134)r tilladelse til at anvende nærvæ- rende fravigende foranstaltning, er som en fravigelse af artikel 21, stk. 1, litra a), i direktiv 77/388/EØF betalings- pligtige for afgiften p(cid:134) leveringer udført af deres dørsalgs- forhandlere til de endelige forbrugere. Artikel 3 De virksomheder, som f(cid:134)r tilladelse til at anvende nærvæ- rende fravigende foranstaltning, fritages fra deres forplig- telser i henhold til artikel 22 i direktiv 77/388/EØF for s(cid:134) vidt ang(cid:134)r leveringer af varer til dørsalgsforhandlerne. Artikel 4 Denne beslutning er rettet til Den Portugisiske Republik. Udfærdiget i Bruxelles, den 18. januar 1999. P(cid:134) R(cid:134)dets vegne O. LAFONTAINE Formand


title: COUNCIL OPINION of 18 January 1999 on the stability programme of Austria, 1998-2002

eurovoc_concepts:
Austria
budget policy
economic policy
economic stabilisation

text: 17. 2. 1999 EN Official Journal of the European Communities C 42/5 COUNCIL OPINION of 18 January 1999 on the stability programme of Austria, 1998(cid:220)2002 (1999/C 42/04) THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EC) No 1466/97 of 7 July 1997 on the strengthening of the surveillance of budgetary positions and the surveillance and coordi(cid:220) nation of economic policies(cid:216)(˛), and in particular Article 5(1) and (2) thereof, Having Commission, regard to the recommendation of the After consulting the Economic and Financial Committee, HAS DELIVERED THIS OPINION: covers On 18 January the Council examined the Stability Programme of Austria which the period 1998(cid:220)2002. The Council notes with satisfaction that the programme gives detailed information on the expected budgetary development aggregates horizon. The budgetary targets for 1998 and 1999 are based on the budget plans for these years. For the years beyond 1999, the programme does not, in general, provide information on budgetary measures on a quantitative basis. of macroeconomic programme’s over and the The programme envisages a decline in the general government budget deficit to 1,4(cid:216)% of (Gross Domestic Product) GDP by 2002, while the gross debt ratio is expected to decrease to 60(cid:216)% of GDP. The Council notes that the programme builds on the significant budgetary consolidation during the years 1995(cid:220)1997. The significantly Council commends better budgetary outcomes than targeted. However, the Council regrets that in 1998, in spite of a propitious growth environment, no the government deficit was achieved. the achievement of reduction further in The programme is based upon a macroeconomic forecast showing a deceleration of output growth from the current high rates towards growth slightly below trend by the end of the projection period. The Council considers that this scenario appears realistic but notes that a downside risk exists in the event that the current international financial and economic crisis were to drag on. (˛)(cid:217)OJ L 209, 2. 8. 1997, p. 1. for the expected thanks falling that increases and The programme assumes to continued import prices moderate wage inflationary pressures will remain low. The Council notes that combination of growing employment, falling unemployment and continued low inflation to materialise further structural improvements in be labour markets will product required. Furthermore, competitiveness of indicators would have to be closely monitored and structural reforms fostering Austria’s competitive position should be continued. the development and in The Council considers it appropriate that the budgetary consolidation envisaged in the programme is achieved by a decrease the revenue ratio outweighed by a reduction in the expenditure ratio. The Council notes, however, that the overall objective of a reduction in the general government deficit by 0,8(cid:216)% of GDP, and in the gross debt ratio by 4,4(cid:216)% of GDP between 1998 and 2002 is very modest. The Council acknowledges that due to a low variability of output growth in Austria the envisaged medium(cid:220)term deficit target of 1,4(cid:216)% of GDP would be sufficient to allow in a normal cyclical downturn the automatic stabilisers to work without risk of breaching the 3(cid:216)% of GDP reference value. The Council concludes that in this sense, the programme is in line with the provisions of the Stability and Growth Pact. insure against unforeseen developments The Council notes, however, that the budgetary strategy adopted by the Austrian Government appears risk(cid:220)prone as it does not provide for any additional safety margin. A more ambitious deficit target would have been appro(cid:220) in priate to economic activity and in public finances, to provide room for manoeuvre for the potential use of discre(cid:220) tionary counter(cid:220)cyclical budgetary policy as well as for for implementation of active policy measures the employment creation and of other structural policies in line with the Employment Guidelines, and to secure a faster decline in the debt ratio in view of the longer(cid:220)term financial burden arising from population ageing. therefore, encourages to execute the Austrian The Council, Government the 1999 budget plan as rigorously as possible and ensure that the debt ratio is firmly kept on a downward path. For the years beyond 1999, the Council invites the Austrian Government to do its utmost to overachieve, as in the past, the budgetary C 42/6 EN Official Journal of the European Communities 17. 2. 1999 targets set in the stability programme, thereby widening the safety margin with a view to minimising the risk of breaching the 3(cid:216)% of GDP reference value. The Council welcomes the planned structural reform measures that are outlined in the programme. The general thrust of the reform measures appears appro(cid:220) priate and in keeping with the Council Recommendation of 6 July 1998 on the broad guidelines of the economic policies of the Member States and of the Community(cid:216)(˛). The Council urges the Austrian Government to finance reform measures entailing additional government outlays by savings in other areas. The Council encourages the Austrian Government to implement the reforms rapidly and determinedly as this will be a key element in the achievement of the goals set in the stability programme. (˛)(cid:217)OJ L 200, 16. 7. 1998, p. 34


title: 1999/81/EG: Beschikking van de Raad van 18 januari 1999 waarbij het Koninkrijk Spanje gemachtigd wordt tot toepassing van een maatregel die afwijkt van artikel 2 en artikel 28 bis, lid 1, van de Zesde Richtlijn 77/388/EEG betreffende de harmonisatie van de wetgevingen der lidstaten inzake omzetbelasting

eurovoc_concepts:
Spain
VAT
approximation of laws
derogation from EU law
tax harmonisation
waste

text: L 27/26 NL Publicatieblad van de Europese Gemeenschappen 2. 2. 1999 BESCHIKKING VAN DE RAAD van 18 januari 1999 waarb¶ het Koninkr¶k Spanje gemachtigd wordt tot toepassing van een maat- regel die afw¶kt van artikel 2 en artikel 28 bis, lid 1, van de Zesde Richtl¶n 77/388/EEG betreffende de harmonisatie van de wetgevingen der lidstaten inzake omzetbelasting (1999/81/EG) DE RAAD VAN DE EUROPESE UNIE, Gelet op het Verdrag tot oprichting van de Europese Gemeenschap, Gelet op de Zesde Richtl¶n 77/388/EEG van de Raad van 17 mei 1977 betreffende de harmonisatie van de wetge- vingen der lidstaten inzake omzetbelasting — gemeen- schappel¶k stelsel van belasting over de toegevoegde waarde: uniforme grondslag (1), inzonderheid op artikel 27, Gezien het voorstel van de Commissie, Overwegende dat de Raad krachtens artikel 27, lid 1, van de Richtl¶n 77/388/EEG, op voorstel van de Commissie en met eenparigheid van stemmen, elke lidstaat kan machtigen b¶zondere, van de bepalingen van die richtl¶n afw¶kende maatregelen te treffen teneinde de belasting- heffing te vereenvoudigen of bepaalde vormen van belas- tingfraude of -ontw¶king te voorkomen; Overwegende dat het Koninkr¶k Spanje b¶ schr¶ven dat op 23 januari 1998 door de Commissie werd geregistreerd, heeft verzocht om een machtiging tot invoering van een maatregel die afw¶kt van artikel 2 en artikel 28 bis, lid 1, van Richtl¶n 77/388/EEG; Overwegende dat overeenkomstig artikel 27, lid 3, van Richtl¶n 77/388/EEG de andere lidstaten op 18 februari 1998 in kennis werden gesteld van dit verzoek van het Koninkr¶k Spanje; Overwegende dat b¶ deze b¶zondere maatregel in de eerste plaats vr¶stelling wordt verleend voor leveringen en intracommunautaire verwervingen van gebruikte mate- rialen en afvalstoffen bestaande uit papier, karton en glas, indien de belastingplichtige in het voorgaande jaar een omzet van minder dan 50 miljoen peseta’s heeft gereali- seerd met de verkoop van deze goederen; Overwegende dat b¶ deze maatregel in de tweede plaats vr¶stelling wordt verleend voor leveringen en intracom- munautaire verwervingen van gebruikte materialen en afvalstoffen bestaande uit ferrometalen, indien de belas- tingplichtige in het voorgaande jaar een omzet van minder dan 200 miljoen peseta’s heeft gerealiseerd met de verkoop van deze goederen; Overwegende dat b¶ deze maatregel in de derde plaats vr¶stelling wordt verleend voor leveringen en intracom- munautaire verwervingen van niet-ferrometalen, ongeacht welke omzet met de verkoop van deze goederen wordt gerealiseerd; Overwegende dat de handelingen die krachtens deze b¶zondere maatregelen z¶n vr¶gesteld, geen recht op aftrek van BTW geven; Overwegende dat belastingplichtigen wier handelingen binnen de werkingssfeer van deze b¶zondere vr¶stellings- regeling vallen, gemachtigd kunnen worden om deze handelingen niet aan deze regeling te onderwerpen onder de door het Koninkr¶k Spanje vastgestelde voorwaarden; Overwegende dat deze regeling zowel een vereenvoudi- gingsmaatregel als een maatregel tot bestr¶ding van fraude behelst, aangezien aldus een categorie belasting- plichtigen van het BTW-stelsel kunnen worden uitge- sloten waarvoor de belastingopbrengsten niet in verhou- ding zouden staan tot het werk dat controle en invorde- ring meebrengen; Overwegende dat deze b¶zondere regeling b¶gevolg voldoet aan de voorwaarden van artikel 27 van Richtl¶n 77/388/EEG; Overwegende dat de Commissie op 10 juli 1996 haar goedkeuring heeft gehecht aan een werkprogramma met een t¶dschema voor de indiening van voorstellen, waarin z¶ voorziet in een geleidel¶ke en etappegew¶ze overgang naar een gemeenschappel¶k BTW-stelsel voor de interne markt; Overwegende dat het derhalve dienstig is de machtiging te verlenen tot en met 31 december 2000, zodat op dat t¶dstip kan worden beoordeeld of deze afw¶kende maat- regel strookt met de algehele benadering van het nieuwe gemeenschappel¶ke BTW-stelsel; Overwegende dat deze afw¶kende maatregel geen nega- tieve invloed zal hebben op de eigen middelen van de Europese Gemeenschappen uit de BTW, HEEFT DE VOLGENDE VERORDENING VASTGESTELD: Artikel 1 Het Koninkr¶k Spanje wordt gemachtigd om met ingang van 1 januari 1999 en tot en met 31 december 2000 een b¶zondere belastingregeling voor de sector gebruikte materialen en afvalstoffen toe te passen, die afw¶kingen bevat op Richtl¶n 77/388/EEG. (1) PB L 145 van 13. 6. 1977, blz. 1. Richtl¶n laatstel¶k gew¶zigd b¶ Richtl¶n 96/95/EG (PB L 338 van 28. 12. 1996, blz. 89). De b¶ deze regeling vastgestelde afw¶kingen worden in de onderstaande artikelen 2, 3 en 4 nader omschreven. 2. 2. 1999 NL Publicatieblad van de Europese Gemeenschappen L 27/27 Artikel 2 In afw¶king van artikel 2, 388/EEG worden van BTW vr¶gesteld: lid 1, van Richtl¶n 77/ — leveringen van gebruikte materialen en afvalstoffen bestaande uit papier, karton en glas, indien met de verkoop hiervan in het voorgaande jaar een omzet van minder dan 50 miljoen peseta’s is gerealiseerd door een belastingplichtige; — leveringen van gebruikte materialen en afvalstoffen bestaande uit ferrometalen, indien met de verkoop hiervan in het voorgaande jaar een omzet van minder dan 200 miljoen peseta’s is gerealiseerd door een belastingplichtige; — leveringen van non-ferrometalen. Artikel 3 In afw¶king van artikel 28 bis, Richtl¶n 77/388/EEG worden van BTW vr¶gesteld: lid 1, onder a), van — intracommunautaire verwervingen van gebruikte materialen en afvalstoffen bestaande uit papier, karton en glas, indien met de verkoop hiervan in het voor- gaande jaar een omzet van minder dan 50 miljoen peseta’s is gerealiseerd door een belastingplichtige; — intracommunautaire verwervingen van gebruikte materialen en afvalstoffen bestaande uit ferrometalen, indien met de verkoop hiervan in het voorgaande jaar een omzet van minder dan 200 miljoen peseta’s is gerealiseerd door een belastingplichtige; — intracommunautaire verwervingen van non-ferrome- talen. Artikel 4 De belastingplichtigen wier handelingen binnen de werkingssfeer van de artikelen 2 en 3 vallen, kunnen worden gemachtigd om hun leveringen en intracommu- nautaire verwervingen niet te onderwerpen aan de b¶zon- dere vr¶stellingsregeling die b¶ deze beschikking is voor- zien. Artikel 5 Deze beschikking is gericht tot het Koninkr¶k Spanje. Gedaan te Brussel, 18 januari 1999. Voor de Raad De Voorzitter O. LAFONTAINE