decis ec european parliament council decemb adopt commun programm improv oper taxat system intern market fiscali programm european parliament council european union regard treati establish european commun articl thereof regard propos commiss regard opinion econom social committe act accord procedur laid articl treati intern market effect uniform effici applic commun law essenti function taxat system protect nation commun financi interest combat tax evas tax avoid avoid distort competit reduc burden administr taxpay achiev effect uniform effici applic matter commun act partnership member state decis ec european parliament council march establish programm commun action amelior indirect taxat system intern market fiscali programm significantli contribut achiev object period consid desir continu fiscali programm year period effici effect extens cooper present futur member state commiss import function taxat system intern market experi gain commun fiscali programm shown exchang seminar multilater control exercis achiev object programm bring offici nation administr profession activ activ continu extend cover tax incom capit insur premium establish function commun inform exchang infrastructur vital part plai reinforc taxat system commun vat inform exchang system vi refer council regul eec januari administr cooper field indirect taxat vat shown inform technolog protect revenu whilst minimis administr burden order ensur uniform applic commun law essenti offici respons taxat high common standard understand commun law implement present futur member state standard achiev effect initi continu train provid present futur member state supplementari commun action coordin foster train experi gain fiscali programm coordin develop implement common train programm attain object programm achiev higher common standard understand commun law suffici standard linguist compet part taxat offici prove essenti facilit cooper particip countri provid languag train offici primari respons achiev object rest particip countri supplementari commun action need coordin activ provis infrastructur stimulu object measur laid decis suffici achiev particip countri reason scale effect action achiev commun level commun adopt measur accord principl subsidiar set articl treati accord principl proportion set articl decis order achiev object decis lai entir durat programm financi framework constitut prime refer mean point interinstitut agreement european parliament council commiss budgetari disciplin improv budgetari procedur budgetari author annual budgetari procedur measur implement decis adopt accord council decis ec june lai procedur exercis implement power confer commiss adopt decis chapter scope object articl fiscali programm multiannu commun action programm fiscali hereinaft refer quot programm quot establish period januari decemb improv oper taxat system intern market activ programm consist commun inform exchang system multilater control involv member state candid countri bilater multilater agreement member state permit activ seminar exchang train activ work meet visit similar activ context programm object state articl decid case case basi accord procedur refer articl articl definit purpos decis quot taxat quot tax appli particip countri ad tax ii excis duti alcohol tobacco product miner oil iii tax incom capit defin articl council direct eec decemb mutual assist compet author member state field direct taxat iv tax insur premium defin articl council direct eec march mutual assist recoveri claim relat levi duti tax measur quot administr quot public author particip countri respons administ taxat quot particip countri quot member state countri refer articl effect particip programm quot offici quot offici administr quot exchang quot work visit organis programm offici administr particip countri quot multilater control quot coordin control tax liabil relat taxabl person organis particip countri common complementari interest articl object object programm improv proper function taxat system intern market increas cooper particip countri administr offici specif object programm ad tax excis duti enabl offici achiev high common standard understand commun law implement member state ii secur effici effect extens cooper member state iii ensur continu improv administr procedur account administr taxpay develop dissemin good administr practic direct taxat provid support inform exchang field mutual assist rais awar commun law applic field direct taxat tax insur premium improv cooper member state ensur applic exist rule candid countri meet special candid countri measur access field tax legisl administr capac action plan programm establish annual accord procedur refer articl articl particip candid countri programm open particip countri central eastern europ accord condit laid europ agreement addit protocol thereto decis respect associ council cypru malta turkei basi bilater agreement matter conclud countri chapter ii programm activ articl commun inform exchang system commiss particip countri ensur commun inform exchang system oper oper commun legisl common commun network common system interfac ccn csi extent support function system refer paragraph vat inform exchang system vi messag system excis movement verif system earli warn system excis excis duti tabl system commun inform exchang system design accord procedur refer articl commun legisl requir introduc commun compon commun inform exchang system hardwar softwar network connect common particip countri ensur interconnect interoper system instal premis commiss design subcontractor premis particip countri design subcontractor commiss conclud contract assur oper natur compon behalf commun commun compon commun inform exchang system compris nation databas form part system network connect commun commun compon softwar hardwar particip countri deem full oper system administr particip countri ensur commun compon oper ensur interoper compon commun compon commiss coordin cooper particip countri aspect establish function commun commun element system infrastructur refer paragraph articl multilater control particip countri choos multilater control organis cost born commun accord articl control includ event control tax liabil respect ad tax excis duti particip countri send annual report evalu control commiss articl seminar commiss particip countri organis seminar attend offici administr commiss repres expert articl exchang offici commiss particip countri organis exchang offici length exchang exce month exchang target profession activ suffici prepar subsequ evalu offici administr concern provid state reason host administr limit number particip exchang volum applic receiv imped prepar proper oper particip countri step enabl exchang offici plai effect part host administr activ end offici authoris carri task relat duti entrust host administr accord legal system exchang civil liabil exchang offici perform duti treat offici host administr exchang offici bound rule profession secreci nation offici particip countri restrict scope exchang offici respons ad tax excis duti articl train activ order encourag structur cooper nation train bodi offici respons train taxat administr particip countri cooper commiss develop exist train programm devis programm provid common core train offici enabl acquir common profession skill knowledg open train cours taxat provid particip countri offici offici particip countri develop common tool taxat train particip countri ensur offici receiv initi continu train acquir common profession skill knowledg accord common train programm linguist train offici attain suffici standard linguist compet chapter iii financi provis articl financi framework financi framework implement programm period januari decemb set eur million annual appropri authoris budgetari author limit financi perspect articl expenditur expenditur implement programm share commun particip countri accord paragraph commun bear expenditur cost develop purchas instal mainten dai dai oper commun compon commun inform exchang system articl cost travel subsist expens relat multilater control seminar exchang offici train activ cost relat organis seminar develop train tool cost evalu studi carri parti impact programm guarante confidenti data cost activ refer articl commiss accord council regul ec euratom june financi regul applic gener budget european commun determin rule relat payment expens commun particip countri commiss adopt measur budget manag programm accord procedur refer articl particip countri bear expenditur cost develop purchas instal mainten dai dai oper commun compon commun inform exchang system articl cost relat initi continu train includ linguist train offici articl financi control commun financ decis agreement contract result decis subject financi control accord commun law financi budgetari control chapter iv provis articl implement measur implement articl articl articl articl adopt accord procedur refer articl articl committe procedur commiss assist committe quot fiscali committe quot refer made paragraph articl decis ec appli regard provis articl thereof period laid articl decis ec set month committe adopt rule procedur articl follow evalu year commiss submit committe refer articl follow report set progress programm activ term implement result relat annual action plan report forward european parliament administr send commiss inform follow report drawn effici mid term final evalu programm carri commiss respons follow report report drawn particip countri programm effect effici evalu term object set articl evalu conduct report refer paragraph mid term evalu review initi result impact programm activ assess fund progress follow implement final evalu assess effect effici programm activ particip countri send commiss march mid term evalu report programm effect effici march final evalu report programm effect effici commiss present european parliament council june mid term evalu report programm effect effici commun desir continu programm accompani relev suitabl propos june final evalu report programm effect effici report refer econom social committe committe region inform evalu report refer paragraph base report refer paragraph follow report refer paragraph articl entri forc decis enter forc dai public offici journal european commun appli januari articl addresse decis address member state brussel decemb european parliament presid cox council presid pedersen oj oj opinion european parliament june publish offici journal council common posit juli oj decis european parliament octob publish offici journal oj oj regul amend regul ec oj oj oj oj direct amend act access oj direct amend direct ec oj oj