58 Tax and customs administration
| (a)
(27514)
9500/06
+ ADD1
COM(06) 202
(b)
(27516)
9609/06
+ ADD1
COM(06) 201
|
Draft Decision establishing a Community programme to improve the operation of taxation systems in the internal market (Fiscalis 2013)
Draft Decision establishing an action programme for customs in the Community (Customs 2013)
|
| Legal base | Article 95 EC; co-decision; QMV
|
| Department | (a) HM Treasury
(b) Revenue and Customs
|
| Basis of consideration | Minister's letter of 4 October 2006
|
| Previous Committee Report | HC 34-xxxii (2005-06), para 7 (21 June 2006) and HC 34-xxxvi (2005-06), para 12 (19 July 2006)
|
| To be discussed in Council | Not known
|
| Committee's assessment | Politically important
|
| Committee's decision | Cleared
|
Background
58.1 The Community's Customs programme (currently Customs 2007,
for the period 2003-07) is intended to improve co-operation between
Community customs authorities so as to guarantee effective functioning
of the internal market in the matter of customs. The Fiscalis
programme (currently Fiscalis 2007, for the period 2003-07) is
intended to improve co-operation between Community tax authorities[146]
so as improve the operation of taxation systems in the internal
market. In April 2005 the Commission published a Communication
outlining its proposals for successor programmes for the period
until 2013 (Customs 2013 and Fiscalis 2013).[147]
58.2 The draft Decision in document (a) would establish
a new Fiscalis Programme, Fiscalis 2013. The draft Decision in
document (b) would establish a new Customs Programme, Customs
2013. When we last considered these documents, in July 2006,[148]
we said that we were not convinced that a spill-over into third
pillar activity in the proposed Customs 2013 programme was prevented
by the drafting of the proposed Decision in document (b). We held
that a revised definition of the purpose of the renewed programme,
together with the addition of "strengthening the security
and safety of citizens" to the objectives of the programme,
clearly broadened the scope of the programme into third pillar
matters. We accepted the point the Government made about how operational
matters rarely fall neatly under one pillar, but suggested that
the legal base of the draft Decision was inadequate to deal with
this. We asked the Government for further comment before considering
the consider the matter again.
The Minister's letter
58.3 The Paymaster General (Dawn Primarolo) now tells
us that the definition of the purpose of the Customs 2013 programme
has been revised to use the formula for the Customs 2007 programme,
which refers to "action taken by Member States to guarantee
the effective functioning of the internal market in the customs
field". She says this limits the programme to first pillar
activities (and notes that similar wording is not needed for the
Fiscalis 2013 programme as all the activities in that programme
are clearly under the first pillar).
58.4 The Minister adds that both the programmes are
voluntary, that the Government's implementation of the earlier
Customs programmes have been limited to first pillar issues and
that it will ensure this is the case also for the Customs 2013
programme.
Conclusion
58.5 We are grateful to the Minister for this
response. We have no further questions and clear the documents.
146 The UK's participation is limited to indirect taxation
matters. Back
147
(26504) 8189/05: See HC 34-i (2005-06), para 61 (4 July 2005). Back
148
See headnote. Back
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