EN

|COMMISSION OF THE EUROPEAN COMMUNITIES|

Brussels,

COM ( 200 8 )

Proposal for a

COUNCIL DIRECTIVE …/…/EC

of […]

concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums

(Codified version)

EXPLANATORY MEMORANDUM

1. In the context of a people’s Europe, the Commission attaches great importance to simplifying and clarifying Community law so as to make it clearer and more accessible to the ordinary citizen, thus giving him new opportunities and the chance to make use of the specific rights it gives him.

This aim cannot be achieved so long as numerous provisions that have been amended several times, often quite substantially, remain scattered, so that they must be sought partly in the original instrument and partly in later amending ones. Considerable research work, comparing many different instruments, is thus needed to identify the current rules.

For this reason a codification of rules that have frequently been amended is also essential if Community law is to be clear and transparent.

2. On 1 April 1987 the Commission therefore decided [1] to instruct its staff that all legislative acts should be codified after no more than ten amendments, stressing that this is a minimum requirement and that departments should endeavour to codify at even shorter intervals the texts for which they are responsible, to ensure that the Community rules are clear and readily understandable.

3. The Conclusions of the Presidency of the Edinburgh European Council (December 1992) confirmed this [2] , stressing the importance of codification as it offers certainty as to the law applicable to a given matter at a given time.

Codification must be undertaken in full compliance with the normal Community legislative procedure.

Given that no changes of substance may be made to the instruments affected by codification , the European Parliament, the Council and the Commission have agreed, by an interinstitutional agreement dated 20 December 1994, that an accelerated procedure may be used for the fast-track adoption of codification instruments.

4. The purpose of this proposal is to undertake a codification of Council Directive  77 / 799 / EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums [3] . The new Directive will supersede the various acts incorporated in it [4] ; this proposal fully preserves the content of the acts being codified and hence does no more than bring them together with only such formal amendments as are required by the codification exercise itself.

5. The codification proposal was drawn up on the basis of a preliminary consolidation , in all official languages, of Directive 77 / 799 / EEC and the instruments amending it, carried out by the Office for Official Publications of the European Communities, by means of a data-processing system . Where the Articles have been given new numbers, the correlation between the old and the new numbers is shown in a table contained in Annex II to the codified Directive.

Proposal for a

  2004/106/EC Art. 1 pt. 1

COUNCIL DIRECTIVE …/…/EC

of […]

concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums

  77/799/EEC (adapted)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Communi ty, and in particular Article     94   thereof,

Having regard to the proposal from the Commission,

Having regard to the opinion of the European Parliament [5] ,

Having regard to the opinion of the European Economic and Social Committee [6] ,

Whereas:

 

(1) Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums [7] has been substantially amended several times [8] . In the interests of clarity and rationality the said Directive should be codified.

  77/799/EEC Recital 1

(2) Practices of tax evasion and tax avoidance extending across the frontiers of Member States lead to budget losses and violations of the principle of fair taxation and are liable to bring about distortions of capital movements and of conditions of competition . T hey therefore affect the operation of the internal market.

  77/799/EEC Recital 2

(3) For these reasons the Council adopted on 10 February 1975 a resolution on the measures to be taken by the Community in order to combat international tax evasion and avoidance [9] .

  77/799/EEC Recital 3

(4) T he international nature of the problem means that national measures, whose effect does not extend beyond national frontiers, are insufficient . C ollaboration between administrations on the basis of bilateral agreements is also unable to counter new forms of tax evasion and avoidance, which are increasingly assuming a multinational character .

  77/799/EEC Recital 4 (adapted)

(5) C ollaboration between tax administrations within the Community should therefore be   consolidated   in accordance w ith common principles and rules.

  77/799/EEC Recital 5

(6) T he Member States should, on request, exchange information concerning particular cases . T he State so requested should make the necessary inquiries to obtain such information.

  2004/56/EC Recital 2

(7) When a Member State conducts inquiries in order to obtain the information necessary to respond to a request for assistance, that State should be regarded as acting on its own account . I n that way, there will only be one set of rules applying to the information-gathering process and the investigation will not be undermined by delays.

  77/799/EEC Recital 6

(8) T he Member States should exchange, even without any request, any information which appears relevant for the correct assessment of taxes on income and on capital, in particular where there appears to be an artificial transfer of profits between enterprises in different Member States or where such transactions are carried out between enterprises in two Member States through a third country in order to obtain tax advantages, or where tax has been or may be evaded or avoided for any reason whatever.

  77/799/EEC Recital 7

(9) I t is important that officials of the tax administration of one Member State be allowed to be present in the territory of another Member State if both the States concerned consider it desirable.

  77/799/EEC Recital 8

(10) C are must be taken to ensure that information provided in the course of such collaboration is not disclosed to unauthori s ed persons, so that the basic rights of citizens and enterprises are safeguarded . I t is therefore necessary that the Member States receiving such information should not use it, without the authori s ation of the Member State supplying it, other than for the purposes of taxation or to facilitate legal proceedings for failure to observe the tax laws of the receiving State . I t is also necessary that the receiving States afford the information the same degree of confidentiality which it enjoyed in the State which provide d it, if the latter so requires.

  2004/56/EC Recital 6

(11) In view of the legal requirement in certain Member States that a taxpayer be notified of decisions and instruments concerning his tax liability and of the ensuing difficulties for the tax authorities, including cases where the taxpayer has relocated to another Member State, it is desirable that, in such circumstances, the tax authorities should be able to call upon the assistance of the competent authorities of the Member State to which the taxpayer has relocated.

  2004/56/EC Recital 7

(12) Since the tax situation of one or more persons liable to tax established in several Member States often is of common or complementary interest, it should be made possible for simultaneous controls of such persons to be carried out by two or more Member States, by mutual agreement and on a voluntary basis, whenever such controls appear to be more effective than controls carried out by only one Member State.

  77/799/EEC Recital 9 (adapted)

(13) A Member State which is called upon to carry out inquiries or to provide information   should   have the right to refuse to do so where its laws or administrative practice prevent its tax administration from carrying out thes e inquiries or from collecting or using this information for its own purposes, or where the provision of such information would be contrary to public policy or would lead to the disclosure of a commercial, industrial or p rofessional secret or of a commercial process, or where the Member State for which the information is intended is unable for practical or legal reasons to provide similar information.

  77/799/EEC Recital 10

(14) C ollaboration between the Member States and the Commission is necessary for the permanent study of cooperation procedures and the pooling of experience in the fields considered, and in particular in the field of the artific i al transfer of profits within groups of enterprises, with the aim of improving those procedures and of preparing appropria te Community rules.

 

(15) This Directive should be without prejudice to the obligations of the Member States relating to the time-limits for transposition into national law and application of the Directives set out in Annex I , Part B ,

  77/799/EEC

HAS ADOPTED THIS DIRECTIVE:

Article 1

General provisions

 2004/106/EC Art. 1 pt . 2

1. In accordance with the provisions of this Directive the competent authorities of the Member States shall exchange any information that may enable them to effect a correct assessment of taxes on income and on capital, and any information relating to the establishment of taxes on insurance premiums referred to in the sixth indent of Article 3 of Council Directive [ 76/308/EEC ] [10] .

 77/799/EEC

2. There shall be regarded as taxes on income and on capital, irrespective of the manner in which they are levied, all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the disposal of movable or immovable property, taxes on the amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.

  1994 Act of Accession , Art. 29 and Annex I, p. 276

3. The taxes referred to in paragraph 2 are at present, in particular:

in Belgium:

Impôt des personnes physiques / Personenbelasting

Impôt des sociétés / Vennootschapsbelasting

Impôt des personnes morales / Rechtspersonenbelasting

Impôt des non-résidents / Belasting der niet-verblijfhouders

 2006/98/E C Art. 1 and Annex point  3(a)

in Bulgari a :

данък върху доходите на физическите лица

корпоративен данък

данъци , удържани при източника

алтернативни данъци на корпоративния данък

окончателен годишен ( патентен ) данък

 2003 Act of Accession , Art. 20 and Annex II, pt. 9, p. 557

in the Czech Republic:

Daně z příjmů

Daň z nemovitostí

Daň dědická, daň darovací a daň z převodu nemovitostí

Daň z přidané hodnoty

Spotřební daně

 1994 Act of Accession, Art. 29 and Annex I, p. 276

in Denmark:

Indkomstskat til staten

Selskabsskat

Den kommunale indkomstskat

Den amtskommunale indkomstskat

Folkepensionsbidragene

Sømandsskat

Den særlige indkomstskat

Kirkeskat

Formueskat til staten

Bidrag til dagpengefonden

in Germany:

Einkommensteuer

Körperschaftsteuer

Vermögensteuer

Gewerbesteuer

Grundsteuer

 2003 Act of Accession , Art. 20 and Annex II, pt. 9, p. 557

in Estonia:

Tulumaks

Sotsiaalmaks

Maamaks

 1994 Act of Accession, Art. 29 and Annex I, p. 276

in Ireland:

Income tax

Corporation tax

Capital gains tax

Wealth tax

in Greece:

Φόρος εισοδήματος φυσικών προσώπων

Φόρος εισοδήματος νομικών προσώπων

Φόρος ακινήτου περιουσίας

in Spain:

Impuesto sobre la Renta de las Personas Físicas

Impuesto sobre Sociedades

Impuesto Extraordinario sobre el Patrimonio de las Personas Físicas

in France:

Impôt sur le revenu

Impôt sur les sociétés

Taxe professionnelle

Taxe foncière sur les propriétés bâties

Taxe foncière sur les propriétés non bâties

in Italy:

Imposta sul reddito delle persone fisiche

Imposta sul reddito delle persone giuridiche

Imposta locale sui redditi

 2003 Act of Accession , Art. 20 and Annex II, pt. 9, p. 557

in Cyprus:

Φόρος Εισοδήματος

'Εκτακτη Εισφορά για την Άμυνα της Δημοκρατίας

Φόρος Κεφαλαιουχικών Κερδών

Φόρος Ακίνητης Ιδιοκτησίας

in Latvia:

iedzīvotāju ienākuma nodoklis

nekustamā īpašuma nodoklis

uzņēmumu ienākuma nodoklis

in Lithuania:

Gyventojų pajamų mokestis

Pelno mokestis

Įmonių ir organizacijų nekilnojamojo turto mokestis

Žemės mokestis

Mokestis už valstybinius gamtos išteklius

Mokestis už aplinkos teršimą

Naftos ir dujų išteklių mokestis

Paveldimo turto mokestis

 1994 Act of Accession, Art. 29 and Annex I, p. 276

in Luxembourg:

Impôt sur le revenu des personnes physiques

Impôt sur le revenu des collectivités

Impôt commercial communal

Impôt sur la fortune

Impôt foncier

 2003 Act of Accession , Art. 20 and Annex II, pt. 9, p. 557

in Hungary:

S zemélyi jövedelemadó

T ársasági adó

O sztalékadó

Á ltalános forgalmi adó

J övedéki adó

É pítményadó

T elekadó

in Malta:

Taxxa fuq l-income

 1994 Act of Accession, Art. 29 and Annex I, p. 276

in the Netherlands:

Inkomstenbelasting

Vennootschapsbelasting

Vermogensbelasting

in Austria:

Einkommensteuer

Körperschaftsteuer

Grundsteuer

Bodenwertabgabe

Abgabe von land- und forstwirtschaftlichen Betrieben

 2003 Act of Accession , Art. 20 and Annex II, pt. 9, p. 557

in Poland:

Podatek dochodowy od osób prawnych

Podatek dochodowy od osób fizycznych

Podatek od czynności cywilnopranych

 1994 Act of Accession, Art. 29 and Annex I, p. 276

in Portugal:

Contribuição predial

Imposto sobre a indústria agrícola

Contribuição industrial

Imposto de capitais

Imposto profissional

Imposto complementar

Imposto de mais-valias

Imposto sobre o rendimento do petróleo

Os adicionais devidos sobre os impostos precedentes

 2006/98/E C Art. 1 and Annex point 3(a )

in R omania :

impozitul pe venit

impozitul pe profit

impozitul pe veniturile obţinute din România de nerezidenţi

impozitul pe veniturile microîntreprinderilor

impozitul pe clădiri

impozitul pe teren

 2003 Act of Accession , Art. 20 and Annex II, pt. 9, p. 557

in Slovenia:

Dohodnina

Davki občanov

Davek od dobička pravnih oseb

Posebni davek na bilančno vsoto bank in hranilnic

in Slovakia:

daň z príjmov fyzických osôb

daň z príjmov právnických osôb

daň z dedičstva

daň z darovania

daň z prevodu a prechodu nehnuteľností

daň z nehnuteľností

daň z pridanej hodnoty

spotrebné dane

 1994 Act of Accession, Art. 29 and Annex I, p. 276

in Finland:

Valtion tuloverot / de statliga inkomstskatterna

Yhteisöjen tulovero / inkomstskatten för samfund

Kunnallisvero / kommunalskatten

Kirkollisvero / kyrkoskatten

Kansaneläkevakuutusmaksu / folkpensionsförsäkringspremien

Sairausvakuutusmaksu / sjukförsäkringspremien

Korkotulon lähdevero / källskatten på ränteinkomst

Rajoitetusti verovelvollisen lähdevero / källskatten för begränsat skattskyldig

Valtion varallisuusvero / den statliga förmögenhetsskatten

Kiinteistövero / fastighetsskatten

in Sweden:

Den statliga inkomstskatten

Sjömansskatten

Kupongskatten

Den särskilda inkomstskatten för utomlands bosatta

Den särskilda inkomstskatten för utomlands bosatta artister m.fl.

Den statliga fastighetsskatten

Den kommunala inkomstskatten

Förmögenhetsskatten

in the United Kingdom:

Income tax

Corporation tax

Capital gains tax

Petroleum revenue tax

Development land tax

 77/799/EEC

4. Paragraph 1 shall also apply to any identical or similar taxes imposed subsequently, whether in addition to or in place of the taxes listed in paragraph 3. The competent authorities of the Member States shall inform one another and the Commission of the date of entry into force of such taxes.

  1994 Act of Accession , Art. 29 and Annex I, p. 276 , and Art. 29 and Annex I, p. 278

5. The expression ‘ competent authority ’ means:

in Belgium:

De Minister van financiën or an authori s ed representative

Le Ministre des finances or an authori s ed representative

 2006/98/E C Art. 1 and Annex point 3(b)

in Bulgari a :

Изпълнителният директор на Националната агенция за приходите

 2003 Act of Accession, Art. 20, and Annex II, pt. 9, p. 558

in the Czech Republic:

Ministr financí or an authorised representative

 1994 Act of Accession, Art. 29 and Annex I, p. 276, and Art. 29 and Annex I, p. 278

in Denmark:

Skatteministeren or an authori s ed representative

in Germany:

Der Bundesminister der Finanzen or an authori s ed representative

 2003 Act of Accession, Art. 20 and Annex II, pt. 9, p. 558

in Estonia:

Rahandusminister or an authorised representative

 1994 Act of Accession, Art. 29 and Annex I, p. 276, and Art. 29 and Annex I, p. 278

in Ireland:

The Revenue Commissioners or an authorised representative

in Greece:

Το Υπουργείο Οικονομικών or an authori s ed representative

in Spain:

El Ministro de Economía y Hacienda or an authori s ed representative

in France:

Le ministre de l'économie or an authori s ed representative

in Italy:

 2004/56/EC Art. 1 pt. 1(a)

Il Capo del Dipartimento per le Politiche Fiscali or an authorised representatives

 2003 Act of Accession, Art. 20 and Annex II, pt. 9, p. 558

in Cyprus:

Υπουργός Οικονομικών or an authorised representative

in Latvia:

Finanšu ministrs or an authorised representative

in Lithuania:

Finansų ministras or an authorised representative

  1994 Act of Accession , Art. 29 and Annex I, p. 276 and Art. 29 and Annex I, p. 278

in Luxembourg:

Le ministre de finance or an authori s ed representative

 2003 Act of Accession, Art. 20 and Annex II, pt. 9, p. 558

in Hungary:

A pénzügyminiszter or an authorised representative

in Malta:

Il-Ministru responsabbli għall-Finanzi or an authorised representative

 1994 Act of Accession, Art. 29 and Annex I, p. 276 and Art. 29 and Annex I, p. 278

in the Netherlands:

De minister van financiën or an authori s ed representative

in Austria:

Der Bundesminister für Finanzen or an authori s ed representative

 2003 Act of Accession, Art. 20 and Annex II, pt. 9, p. 558

in Poland:

Minister Finansów or an authorised representative

 1994 Act of Accession, Art. 29 and Annex I, p. 276 and Art. 29 and Annex I, p. 278

in Portugal:

O Ministro das Finanças or an authori s ed representative

 2006/98/E C Art. 1 and Annex point 3(b)

in Romania :

Ministerul Finanţelor Publice or an authorised representative

 2003 Act of Accession, Art. 20 and Annex II, pt. 9, p. 558

in Slovenia:

Minister za finance or an authorised representative

in Slovakia:

Minister financií or an authorised representative

 1994 Act of Accession, Art. 29 and Annex I, p. 276 and Art. 29 and Annex I, p. 278

in Finland:

Valtiovarainministeriö or an authori s ed representative

Finansministeriet or an authori s ed representative

in Sweden:

 2004/56/EC Art. 1 pt . 1(b)

Chefen för Finansdepartementet or an authorised representative

  1994 Act of Accession , Art. 29 and Annex I, p. 278

in the United Kingdom:

 2003/93/EC Art. 1 pt . 2 ( a )

The Commissioners of Customs and Excise or an authorised representative , for information required concerning taxes on insurance premiums and excise duty

The Commissioners of Inland Revenue or an authorised representative , for all other information

 77/799/EEC

Article 2

Exchange on request

1. The competent authority of a Member State may request the competent authority of another Member State to forward the information referred to in Article 1(1) in a particular case. The competent authority of the requested State need not comply with the request if it appears that the competent authority of the State making the request has not exhausted its own usual sources of information, which it could have utili s ed, according to the circumstances, to obtain the information requested without running the risk of endangering the attainment of the sought after result.

2. For the purpose of forwarding the information referred to in paragraph 1, the competent authority of the requested Member State shall arrange for the conduct of any inquiries necessary to obtain such information.

 2004/56/EC Art. 1 pt . 2

In order to obtain the information sought, the requested authority or the administrative authority to which it has recourse shall proceed as though acting on its own account or at the request of another authority in its own Member State.

 77/799/EEC (adapted)

Article 3

Automatic exchange of information

For categories of cases which they shall determine under the consultation procedure laid down in Article 11 , the competent authorities of the Member States shall regularly exchange the information referred to in Article 1(1) without prior request.

Article 4

Spontaneous exchange of information

1. The competent authority of a Member State shall without prior request forward the infor mation referred to in Article 1 (1) of which it has knowledge to the competent authority of any other Member State concerned, in the following circumstances:

(a) the competent authority of the one Member State has grounds for supposing that there   is an unusual reduction in or exemption from   tax in the other Member State;

(b) a person liable to tax obtains a reduction in or an exemption from tax in the one Member State which would give rise to an increase in tax or to liability to tax in the other Member State;

(c) business dealings between a person liable to tax in a Member State and a person liable to tax in another Member Sta te   , in volving either a fixed establishment pertaining to those persons, or one or more third parties, located in one or more other countries,   are conducted in such a way that a saving in tax may result in one or the other Member State or in both:

(d) the competent authority of a Member State has grounds for supposing that a saving of tax   is taking place, as a result of   artificial transfers of profits within groups of enterprises;

(e) information forwarded to the one Member State by the competent authority of the other Member State has enabled information to be obtained which may be relevant in assessing liability to tax in the latter Member State.

2. The competent authorities of the Member States may, under the consultation procedure laid down in Article 11 , extend the exchange of information provided for in paragraph 1 of this Article to cases other than those specified therein.

3. The competent authori t ies of the Member States may forward to each other in any other case, without prior request, the infor mation referred to in Article 1 (1) of which they have knowledge.

 77/799/EEC (adapted)

Article 5

Time limit for forw arding information

The competent authority of a Member State which, under Articles   1 to 4   , is called upon to furnish information, shall forward it as swiftly as possible. If it encounters obstacles in furnishing the information or if it refuses to fur n ish the information, it shall forthwith inform the requesting authority to this effect, indicating the nature of the obstacles or the reasons for its refusal.

Article 6

Collaboration by officials of the State concerned

For the purpose of applying   Articles 1 to 4,   the competent authority of the Member State providing the information and the competent authority of the Member State for which the information is intended may agree, under the consultation procedure laid down in Article   11 , to authori s e the presence in the first Member State of officials of the tax administration of the other Member State. The details for applying this provision shall be determined under the same procedure.

 77/799/EEC

Article 7

Provisions relating to secrecy

 2004/56/EC Art. 1 pt . 3

1. All information made known to a Member State under this Directive shall be kept secret in that State in the same manner as information received under its national legislation. In any case, such information:

(a) may be made available only to the persons directly involved in the assessment of the tax or in the administrative control of this assessment ;

(b) may be made known only in connection with judicial proceedings or administrative proceedings involving sanctions undertaken with a view to, or relating to, the making or reviewing of the tax assessment and only to persons who are directly involved in such proceedings; such information may, however, be disclosed during public hearings or in judgments if the competent authority of the Member State supplying the information raises no objection at the time when it first supplies the information ;

(c) shall in no circumstances be used other than for taxation purposes or in connection with judicial proceedings or administrative proceedings involving sanctions undertaken with a view to, or in relation to, the making or reviewing of the tax assessment.

In addition, Member States may provide for the information referred to in the first subparagraph to be used for assessment of other levies, duties and taxes covered by Article 2 of Directive [ 76/308/EEC ] .

 77/799/EEC

2. Paragraph 1 shall not oblige a Member State whose legislation or administrative practice lays down, for domestic purposes, narrower limits than those contained in the provisions of that paragraph to provide information if the State concerned does not undertake to respect those narrower limits.

3. Notwithstanding paragraph 1, the competent authorities of the Member State providing the information may pe r mit it to be used for other purposes in the requesting State, if, under the legislation of the informing State, the information could, in similar circumstances, be used in the informing State for similar purposes.

4. Where a competent authority of a Member State considers that information which it has received from the competent authority of another Member State is likely to be useful to the competent authority of a third Member State, it may transmit it to that competent authority with the agreement of the competent authority which supplied the information.

Article 8

Limits to exchange of information

 2004/56/EC Art. 1 pt. 4(a)

1. This Directive does not impose any obligation upon a Member State from which information is requested to carry out inquiries or to communicate information, if it would be contrary to its legislation or administrative practices for the competent authority of that State to conduct such inquiries or to collect the information sought.

 77/799/EEC

2. The communication of information may be refused where it would lead to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information whose disclosure would be contrary to public policy.

 2004/56/EC Art. 1 pt . 4(b)

3. The competent authority of a Member State may decline communication of information where the Member State requesting it is unable, for reasons of fact or law, to provide the same type of information.

 2004/56/EC Art. 1 pt . 5

Article 9

Notification

1. At the request of the competent authority of a Member State, the competent authority of another Member State shall, in accordance with the rules governing the notification of similar instruments in the requested Member State, notify the addressee of all instruments and decisions which emanate from the administrative authorities of the requesting Member State and concern the application in its territory of legislation on taxes covered by this Directive.

2. Requests for notification shall indicate the subject of the instrument or decision to be notified and shall specify the name and address of the addressee, together with any other information which may facilitate identification of the addressee.

3. The requested authority shall inform the requesting authority immediately of its response to the request for notification and shall notify it, in particular, of the date of notification of the decision or instrument to the addressee.

Article 10

Simultaneous controls

1. Where the tax situation of one or more persons liable to tax is of common or complementary interest to two or more Member States, those States may agree to conduct simultaneous controls, in their own territory, with a view to exchanging the information thus obtained, whenever they would appear to be more effective than controls conducted by one Member State alone.

2. The competent authority in each Member State shall identify independently the persons liable to tax whom it intends to propose for simultaneous control. It shall notify the respective competent authorities in the other Member States concerned of the cases which, in its view, should be subject to simultaneous control. It shall give reasons for its choice, as far as possible, by providing the information which led to its decision. It shall specify the period of time during which such controls should be conducted.

3. The competent authority of each Member State concerned shall decide whether it wishes to take part in the simultaneous control. On receipt of a proposal for a simultaneous control, the competent authority shall confirm its agreement or communicate its reasoned refusal to its counterpart authority.

4. Each competent authority of the Member States concerned shall appoint a representative with responsibility for supervising and coordinating the control operation.

 77/799/EEC Art. 9

Article 11

Consultations

1. For the purposes of the implementation of this Directive, consultations shall be held, if necessary in a Committee, between:

(a) the competent authorities of the Member States concerned at the request of either, in respect of bilateral questions ;

(b) the competent authorities of all the Member States and the Commission, at the request of one of those authorities or the Commission, in so far as the matters involved are not solely of bilateral interest.

2. The competent authorities of the Member States may communicate directly with each other. The comp e tent authorities of the Member States may by mutual agreement permit authorities designated by them to communicate directly with each other in specified cases or in certain categories of cases.

3. Where the competent authorities make arrangements on bilateral matters covered by this Directive other than as regards individual cases, they shall as soon as possible inform the Commission thereof. The Commission shall in turn notify the competent authorities of the other Member States.

  77/799/EEC Art. 10

Article 12

Pooling of experience

The Member States shall, together with the Commission, constantly monitor the cooperation procedure provided for in this Directive and shall pool their experience, especially in the field of transfer pricing within groups of enterprises, with a view to improving such cooperation and, where appropriate, drawing up a body of rules in the fields concerned.

  77/799/EEC Art. 11 (adapted)

Article 13

Applicability of wider-ranging provisions concerning assistance

  This Directive   shall not impede the fulfilment of any wider obligations to exchange information which might flow from other legal acts.

  77/799/EEC Art. 12 (adapted)

Article 14

Communication of provisions of national law

Member States shall communicate to the Commission the texts of the main provisions of national law which they adopt in the field covered by this Directive.

 

Article 15

Repeal

Directive 77 / 799 / EEC , as amended by the acts listed in Annex I , Part A, is repealed, without prejudice to the obligations of the Member States relating to the time-limits for t ransposition into national law and application of the Directives set out in Annex I, Part B .

Without prejudice to the third paragraph, r eferences to the repealed Directive shall be construed as references to this Directive and shall be read in accordance with the correlation table in Annex II .

  2003/93/EC Art. 2 and 2004/106/EC Art. 3 , first paragraph (adapted)

References made to   th e repealed   Directive :

(a) in relation to value added tax shall be construed as references to Council Regulation  (EC) No 1798/2003 [11] ;

(b) in respect of excise duties shall be construed as references to Council Regulation  (EC) No 2073/2004 [12] .

 

Article 16

Entry into force

This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .

  77/799/EEC Art. 13

Article 17

Addressees

This Directive is addressed to the Member States.

Done at Brussels, […]

For the Council

The President

[…]

ANNEX I

Part A

Repealed Directive with its list of successive amendments (referred to in Article 15 )

Directive 77 / 799 / EEC (OJ L 336, 27.12.1977, p. 15)||

1979 Act of Accession, Annex I, Part VI, point 2 (OJ L 291, 19.11.1979, p. 95)||

Directive 79/1070/EEC (OJ L 331, 27.12.1979, p. 8)||

1985 Act of Accession, Annex I, Part V, point 5 (OJ L 302, 15.11.1985, p. 167)||

Directive 92/12/EEC ( OJ L 76, 23.3.1992, p. 1) |only as regards Article 30 |

1994 Act of Accession, Annex I, Part XIII, point B.1 (OJ C 241, 29.8.1994, p. 276)||

2003 Act of Accession, Annex II, Section 9, point 4 (OJ L 236, 23.9.2003, p. 555)||

Directive 2003/93/EC (OJ L 264, 15.10.2003, p. 23)||

Directive 2004/56/EC (OJ L 127, 29.4.2004, p. 70)||

Directive 2004/106/EC (OJ L 359, 4.12.2004, p. 30) |only as regards Article 1 and Article 3, first paragraph |

Directive 2006/98/EC (OJ L 363, 20.12.2006, p. 129)|only Article 1, as regards the reference to Directive 77/799/EEC, and point 3 of the Annex|

Part B

List of time-limits for transposition into national law and application (referred to in Article 15 )

Directive|Time-limit for transposition|Date of application |

77/799/EEC|1 January 1979|_|

79/1070/EEC|1 January 1981|_|

92/12/EEC|1 January 1993|_|

2003/93/EC|31 December 2003|_|

2004/56/EC|1 January 2005|_|

2004/106/EC|30 June 2005|1 July 2005|

2006/98/EC|1 January 2007|_|

_____________

ANNEX II

Correlation Table

Directive 77 / 799 / EEC|This Directive|

Article s 1 to 6|Article s 1 to 6|

Article 7 ( 1 ) , first subparagraph , first indent|Article 7(1), first subparagraph, point ( a)|

Article 7(1), first subparagraph, second indent|Article 7(1), first subparagraph, point (b )|

Article 7(1), first subparagraph, third indent|Article 7(1), first subparagraph, point (c )|

Article 7(1), second subparagraph|Article 7(1), second subparagraph|

Article 7( 2 ), (3) and (4)|Article 7( 2 ), (3) and (4)|

Article 8|Article 8|

Article 8 a|Article 9|

Article 8 b|Article 10|

Article 9 ( 1 ) , first indent|Article 11 ( 1 )( a)|

Article 9(1), second indent|Article 11 ( 1 )( b)|

Article 9 (2) and (3)|Article 11 (2) and (3)|

Articles 10 and 11|Articles 12 and 13|

Article 12 ( 1 )|-|

Article 12 ( 2 )|Article 14|

-|Article 15|

-|Article 16|

Article 13|Article 17|

-|Annex I|

-|Annex II|

_____________

[1] COM(87) 868 PV.

[2] See Annex 3 to Part A of the Conclusions.

[3] Carried out pursuant to the Communication from the Commission to the European Parliament and the Council – Codification of the Acquis communautaire, COM(2001) 645 final.

[4] Annex I, Part A to this proposal.

[5] OJ C […], […], p. […].

[6] OJ C […], […], p. […].

[7] OJ L 336, 27.12.1977, p. 15. Directive as last amended by Directive 2006/98/EC (OJ L 363, 20.12.2006, p. 129).

[8] See Annex I, Part A.

[9] OJ C 35, 14.2.1975, p. 1.

[10] OJ L 73, 19.3.1976, p. 18.

[11] OJ L 264, 15.10.2003, p. 1.

[12] OJ L 359, 4.12.2004, p. 1.