council decis octob adopt programm commun action subject vocat train indirect taxat offici matthaeu tax eec council european commun regard treati establish european econom commun articl thereof regard propos commiss cooper european parliament regard opinion econom social committe singl market intern frontier indirect taxat offici plai essenti part ensur proper oper intern market ensur abolit control intern border give rise distort competit deflect trade increas risk fraud tax evas stimul intens ongo cooper level indirect taxat administr ensur work complet intern market achiev optim human resourc member state suitabl vocat train measur sphere nation administr suffici achiev object pursu essenti reinforc nation effort joint action increas awar indirect taxat offici increas commun dimens task cooper close mutual knowledg organ method procedur appli member state ensur climat mutual confid proper function intern market experi acquir commun organ matthaeu programm intend custom offici member state show benefit train activ supplement organ nation level develop commun spirit offici work intern market experi mutati mutandi spread indirect taxat area condit implement train programm commun level indirect taxat offici matthaeu tax constitut wai achiev result commiss adopt pilot project base exchang indirect taxat offici nation administr train seminar aim pilot project collect inform implement ambiti train programm extend year supplement train measur experi acquir pilot project advantag exchang offici involv dai dai activ host servic requir met effect exchang offici suffici knowledg languag host countri purpos essenti nation administr organ languag cours offici particip effect programm cours ongo natur cover offici languag commun legal statu exchang offici nation offici perform duti civil liabil put issu part inform civil liabil rule applic host countri exchang offici bound rule profession secreci nation offici exchang offici part dai dai work host administr number offici undergo exchang amount year increas extent budgetari train admiss capac permit train measur supplementari exchang offici nation administr essenti achiev object sought measur involv train seminar establish common train programm taught member state school seminar form ideal forum exchang idea indirect taxat offici commun seminar suggest emerg improv legal instrument forc facilit cooper administr concern seminar concern indirect taxat offici belong categori trainer nation administr school offici respons implement indirect taxat law relat control transact involv member state offici respons combat type fiscal fraud set common train programm constitut suitabl mean make compar train offici commun programm includ teach commun law studi commun institut foundat indirect taxat offici increasingli integr commun aspect implement common programm accomplish member state provid facil consider creat joint train centr indirect taxat offici locat joint train centr custom offici commun refer decis eec implement matthaeu tax programm share expens programm commun member state determin expens share assign relat languag train offici member state travel subsist expens offici particip programm member state cost relat organ seminar commun reason anticip programm last year ensur uniform applic decis purpos provid commun procedur enact implement rule committe set provid forum close effect cooper member state commiss field adopt decis articl commun action programm establish vocat train indirect taxat offici nation administr matthaeu tax articl purpos decis indirect taxat indirect tax subject commun legisl exchang offici offici member state requir visit member state context decis host servic taxat servic exchang offici requir perform duti donor servic taxat servic exchang offici perform duti articl object programm prepar indirect taxat offici member state implic aris creation intern market develop administr cooper ensur applic commun law make nation offici awar commun dimens work build mutual confid indirect taxat administr member state provid supplementari adapt vocat train indirect taxat offici util maximum advantag knowledg indirect taxat servic commun greater mobil staff improv manag effect intern market stimul intens continu cooper level relev administr view work context intern market articl programm consist train measur exchang indirect taxat offici nation administr accord articl train seminar offici trainer train school offici respons administr cooper offici respons indirect taxat control fight fraud tax evas coordin implement vocat train programm train school member state organ member state languag train cours offici particip exchang accord articl articl member state step enabl exchang offici plai effect part host servic activ end offici author carri task relat duti entrust host servic accord legal system exchang civil liabil exchang offici perform duti treat nation offici host servic exchang offici bound rule profession secreci nation offici articl member state provid languag train offici particip programm articl expens aris measur set articl share commun member state provid paragraph commun pai travel subsist expens exchang offici nation administr provid articl commun pai travel subsist expens offici particip member state seminar refer articl cost relat organ seminar member state pai expens relat languag train staff provid articl articl annual budget appropri measur provid programm adopt context budgetari procedur complianc relev financi perspect articl arrang applic decis decid commiss accord procedur laid articl articl carri task commiss assist committe compos repres member state chair repres commiss commiss repres submit committe draft measur committe deliv opinion draft time limit chairman lai urgenc matter opinion deliv major laid articl treati case decis council requir adopt propos commiss vote repres member state committe weight manner set articl chairman vote commiss adopt measur appli immedi measur accord opinion committe commun commiss council forthwith event commiss defer applic measur decid period month date commun council act qualifi major decis time limit refer preced subparagraph articl programm year start juli commiss submit annual report implement programm european parliament council articl decis applic juli articl decis address member state brussel octob council presid urbain oj oj decis octob publish offici journal oj oj