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Europaudvalget 2006-07
2804 - Økofin Bilag 4
Offentligt

12. juni 2007

6. kontor, MIJ

Referat af Rådsmødet (ECOFIN) den 5. juni 2007

Dagsordenspunkt:

Rådsbeslutning om ophævelse af proceduren for

uforholdsmæssigt store underskud vedr. Tyskland,

Malta og Grækenland

Rådet traf beslutninger under traktatens artikel 104.12, som ophæver Rådets tidli-

gere beslutninger om eksistens af uforholdsmæssigt store underskud i Tyskland,

Malta og Grækenland. Alle tre lande havde i 2006 et underskud på de offentlige

budgetter på under 3 pct. af BNP og Kommissionen vurderer at budgetforbedrin-

gerne er holdbare.

Udfordringen for alle tre lande består nu i at fortsætte konsolideringen af de of-

fentlige finanser med henblik på opfyldelse af de mellemfristede målsætninger.

Dagsordenspunkt:

Konvergensrapporter fra Kommissionen og ECB

På baggrund af konvergensrapporter fra Kommissionen og ECB, drøftede Rådet

konvergenssituationen i Cypern og Malta. Kommissionen og ECB vurderer at

Cypern og Malta opfylder kriterierne for deltagelse i eurosamarbejdet, hvilket Rå-

det erklærede sig enige i.

Den endelige beslutning om Cypern og Maltas deltagelse i eurosamarbejdet pr. 1.

januar 2008 ventes at blive truffet på Rådsmødet (ECOFIN) den 10. juli 2007

efter forelæggelse for Rådet i dets sammensætning af stats- og regeringschefer.

Dagsordenspunkt:

Kvaliteten af de offentlige finanser

Rådet vedtog rådskonklusioner (se

vedlagte bilag),

som på baggrund af drøftelserne

på det uformelle Rådsmøde i april samt en rapport fra Kommissionen og EPC,

blandt andet opfordrer Kommissionen og EPC til at fortsætte arbejdet med analy-

ser af effektiviteten og kvaliteten af de offentlige udgifter.

Dagsordenspunkt:

Bekæmpelse af momssvig

Rådet vedtog rådskonklusioner (se

vedlagte bilag),

som understeger nødvendigheden

af at bekæmpe momssvig og som bl.a. opfordrer Kommissionen til i løbet af 2007

at fremsætte konkrete forslag til lovgivning – indeholdende en konsekvensanalyse

af forslagene – således at Rådet kan vedtage disse forslag inden udgangen af 2008.

Kommissionen opfordredes endvidere til at analysere effekterne på det indre

marked af eventuel indførelse af omvendt betalingspligt for moms i nogle med-

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lemslande. Resultatet af analyserne forventes præsenteret for Rådet inden udgan-

gen af 2007.

Dagsordenspunkt:

Momspakken

Der blev på Rådsmødet vedtaget konklusioner om momspakken (se

vedlagte bilag),

som afspejler at man opnåede politisk enighed om formandskabets samlede kom-

promisudspil bortset fra B2C-ydelser, hvor det er nødvendigt med yderligere drøf-

telser af spørgsmålet om beskatningssted, før momspakken formelt kan vedtages.

Rådet ventes at drøfte momspakken under det kommende portugisiske formand-

skab med henblik på vedtagelse af den samlede momspakke senest den 31. de-

cember 2007 og med henblik på virkning fra 2010.

Dagsordenspunkt:

(CCCTB)

Fælles

konsolideret

selskabsskattebase

Kommissionen præsenterede Rådet for sin statusrapport vedr. det foreløbige ar-

bejde på en fælles konsolideret selskabsskattebase i EU (CCCTB). Kommissionen

forventer at fremsætte et konkret forslag til en fælles selskabsskattebase i løbet af

2008.

Dagsordenspunkt:

Adfærdskodeks for erhvervsbeskatning

Rådets blev præsenteret for en rapport vedr. implementering af den fælles ad-

færdskodeks for erhvervsbeskatning, som bl.a. konkluderer, at medlemslandene

overholder aftalen om ikke at indføre skatteordninger, som er til skade for andre

lande. Rådet drøftede rammerne for adfærdskodeksgruppens arbejde, herunder en

eventuel udvidelse af dens mandat.

Dagsordenspunkt:

EU Joint Transfer Pricing Forum – Retningslinier for

indgåelse af aftaler om forhåndsprisfastsættelse

Rådet vedtog rådskonklusioner (jf.

vedlagte bilag),

som anerkender resultaterne af

forumets arbejde med at forhindre uenigheder vedr. aftaler om forhåndsprisfast-

sættelsesaftaler og afledt dobbeltbeskatning. Rådet opfordrede endvidere Kom-

missionen til jævnligt at informere Rådet om resultaterne af arbejdet i forumet.

Diverse:

I margin af mødet havde ministrene en drøftelse af den økonomiske situation i

EU og formanden for eurogruppen afrapporterede fra gruppens møde den 4. juni

2007. Under frokosten havde ministrene en drøftelse af EU’s CO2-

kvotehandelssystem (ETS).

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Bilag:

Rådskonklusioner om kvaliteten af de offentlige finanser

"1.

Increasing the efficiency of public spending and improving the quality of

revenue structures are important elements of the Lisbon strategy for

growth and jobs and will contribute to meeting the objectives of the Sta-

bility and Growth Pact.

The Council welcomes the report prepared by the Economic Policy

Committee and the Commission in response to a mandate of January

2006, discussing the work already accomplished and the way forward on

the issue of quality of public finances.

The Council emphasizes the need to optimise public sector activities and

to achieve better outcomes given limited public funds. Comparisons of

efficiency in important spending areas reveal significant differences

across Member States, and in many cases policy outcomes could be im-

proved.

Member States already developed a number of strategies to improve

spending efficiency, including more use of performance information

with a view to enhancing the transparency of the budget process. The

use of performance information in the budget process is an important

tool for decision-making - moving the focus away from spending to-

wards actual achievements. More systematic and independent evaluation

of existing policies could help to strengthen the efficiency of public

spending. There is a strong need for making better use of already availa-

ble information.

The Council furthermore considers that the measurement of efficiency

and effectiveness has to be developed further, based upon comprehen-

sive and more comparable data on inputs, outputs and outcomes. Ana-

lysing efficiency and effectiveness for individual spending areas appears

most promising to increase value for money. A more robust methodolo-

gy and measurement framework should be established. Member States

and the Commission could include analyses on effectiveness and effi-

ciency in the Lisbon National Reform Programmes and the Community

Lisbon Programme.

The Council also welcomes changes and improvements related to na-

tional fiscal rules and institutions implemented by Member States, as well

as the more extensive use at national level of medium-term budgetary

frameworks for budgetary planning. This may contribute to achieving

better budgetary outcomes and increasing public spending efficiency.

Ministers also took note of some recent spending trends in Member

States. They consider that a sound database is crucial in order to better

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analyse the structure of long-term spending trends and is an important

prerequisite to ensure value for money within and across countries in line

with the growth objectives of the Lisbon strategy. Member States, in par-

ticular those lagging behind in data transmission, should in close cooper-

ation with Eurostat step up their efforts to compile and disseminate so-

called COFOG economic functions data in compliance with earlier re-

quests by the Council.

Although a certain stabilisation in the overall tax to GDP ratio can be

observed, and many important tax structure reforms have been carried

out in Member States, the challenges ahead linked to globalisation, mo-

bility, ageing, and the consolidation of public finances raise difficult po-

litical and practical issues. The Council therefore stresses the need for

revenue systems that can enhance growth and employment and deliver

as stable as possible revenues. It encourages Member States in their na-

tional responsibilities to move further towards robust, fair, efficient and

growth-enhancing revenue systems.

The Council:

takes note of the progress achieved concerning the work on national

fiscal rules and institutions and supports the proposed way forward with

a specific focus on the impact of the institutional settings on the compo-

sition, transparency and efficiency of public budgets.

takes note of the progress made on the availability of data, and invites

Eurostat and the National Statistical Offices to further step up their ef-

forts in the provision of detailed COFOG level II data, in particular for

education, health care and social protection, and some specific items

such R&D and basic research by the year 2008 at the latest.

invites the EPC and the Commission to develop further the analysis and

measurement of public expenditure efficiency and effectiveness, in par-

ticular by deepening the analysis in the areas of R&D and education

against the background of the 'social bridges' discussion, and to explore

areas of future work, such as health care, aspects of social transfers and

infrastructure.

takes note of the Commission and the EPC work on the quality and effi-

ciency of public revenue structures and reaffirms the need for Member

States to exchange information on current and planned tax reforms and

their impact on growth and employment within existing procedures.

will return to the issue of reforms to improve efficiency in public admin-

istration on the basis of an exchange of best practices in the autumn."

–

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Rådskonklusioner om bekæmpelse af momssvig

"The Council emphasises that tax fraud, especially that in the field of indirect

taxation, must be tackled effectively and decisively in the interests of honest

entrepreneurs and Member State budgets. The Council already agreed on 28

November 2006 on the urgent need to establish at Community level an anti-fraud

strategy to combat tax fraud, especially tax fraud in the field of indirect taxation,

to complement national efforts in this regard.

Conventional measures

With regard to the conventional anti-fraud measures put forward by the European

Commission in its communication of 31 May 2006 (COM(2006) 254 final)

concerning the fight against fiscal fraud, the Council gave the European

Commission the requested guidance on 28 November 2006. It asked the

European Commission to prepare the elements of a Community anti-fraud

strategy in close cooperation with the Member States and highlighted the aspects

which are to be given priority.

On 28 November 2006 the Council requested the European Commission to

report to it on the progress made on these aspects and to present an outline of an

EU anti-fraud strategy at its meeting in June 2007. This the European

Commission has done.

The Council acknowledges the report of the European Commission and the

proposed measures mentioned therein. It is agreed that, as a first step, the

following proposed measures will be given high priority:



to introduce amendments in declaring intra-Community supplies, with the aim

of reducing timeframes;



o ensure more rapid sharing of such information among tax administrations;



o examine joint and several liability where information on intra-Community

supplies has not been provided or has not been correctly provided to the

extent that leads to loss of VAT at a subsequent stage;



o improve confirmation messages and information on business identified for

VAT purposes to operators active in intra-Community trade without

hampering the risk analyses applied by Member States.

The Council invites the European Commission to come forward with the

necessary legislative proposals including an impact assessment by the end of 2007,

at the latest, so that the Council can adopt these by the end of 2008 .

Furthermore, the Council invites the European Commission to promptly examine

all the measures to combat tax fraud proposed by Member States and mentioned

in the annex to its report (doc. 10052/07 FISC 88), and to submit a report on

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these in the second half of 2007, so that the Council may decide by the end of

2007 on how to proceed.

II.

More far-reaching measures

In its communication of 31 May 2006 concerning the fight against fiscal fraud, the

European Commission also considered more far-reaching measures to combat

VAT fraud. The measures in question are basically twofold:



the taxation of intra-Community transactions, and



the introduction of the option of applying a blanket reversal of tax liability (a

general reverse-charge system).

At its meeting on 28 November 2006, the Council concluded that the discussions

of possible legal changes to the VAT system (especially the possibility of taxing

intra-Community transactions or making optional use of a general reverse-charge

system in order to deal with the most costly forms of VAT fraud) had not been

conclusive or brought agreement on any stance. The Council decided to continue

its work in this respect on all these legislative measures, in order to provide the

European Commission with guidelines at the Council meeting in June 2007 at the

latest. The objective is that these aspects may also be included in a Community

strategy to combat tax fraud where necessary. The Council carried out this work

in the first half of 2007 as planned.

Taxation of intra-Community transactions

The European Commission has put forward two systems for the taxation of

intra-Community transactions:



taxation in the Member State of arrival (country of destination), or



taxation in the Member State of departure (country of origin) at a uniform rate

of 15% and using a bilateral (microeconomic) clearing procedure.

Taxation in Member State of arrival

This system was not supported in discussions. However, a handful of Member

States supported the continued examination of this approach. The vast majority

of Member States expressed considerable reservations about this system or

opposed it on the following grounds:



this approach does not provide a suitable means of combating fraud,



this approach opens up fresh scope for fraud,

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

this approach imposes unacceptable burdens on administrative authorities and

taxpayers.

In light of this verdict, the Council invites the European Commission only then to

pursue this approach should it become apparent that the model of taxation used

in the Member State of departure is not a suitable means to fight fraud.

Taxation in Member State of departure

Some Member States opposed this model in discussions, some supported its

further consideration of. However, a large number of Member States pointed out

that the clearing procedure needed for it posed a problem.

Since about half of the Member States have come out in favour of further

consideration of this system, the Council invites the European Commission to

explore this system further, and, in so doing, to initially focus in particular on the

following aspects (on systematic aspects and on the clearing procedure):



he general effects of a clearing procedure on the budgets of Member States

and specifically on principally “importing” Member States and on principally

“exporting” Member States;



rough estimate of the additional costs for taxpayers and tax administrations

caused by introducing the taxation of intra-Community supplies;



he risk of new forms of fraud and the efficiency in elimination of existing

fraudulent activities;



he allocation of responsibilities and risks between the Member State of

departure, where tax is paid, and the Member State of arrival, where tax is

deducted;



ompetitive aspects of taxation of intra-Community supplies in relation to

domestic tax rules and in comparison to the current scheme.

The Council invites the European Commission to submit its relevant findings by

the end of 2007, at the latest.

Introduction of a general reverse-charge system

Two Member States envisage as a means of combating VAT fraud a general

reverse-charge system, where the tax liability would be shifted from supplier to

recipient with respect to domestic commercial transactions whose value exceeds a

certain threshold. The objective of those Member States interested in this measure

is to be granted an option in European law of applying this system without it

having to be applied equally in all Member States. The majority of Member States

expressed reservations against such an option.

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The Council invites the European Commission to analyse the effects of such an

option on the internal market, where the threshold is set at €, and to submit its

findings by the end of 2007, at the latest. The analysis should seek to address the

following aspects:



the effects on Member States that do not apply the reverse-charge system,

especially the effects on their budgets, including with regard to the

competitiveness of their companies;



the coherence and harmonisation of VAT law in the EU;



the costs for taxpayers and administrative authorities of implementing a

reverse-charge system;



the migration of fraud cases to those Member States that do not apply a

reverse-charge system;



the risk of new forms of fraud;



the possibility of running a pilot project for a limited period of time in an

interested Member State."

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Rådskonklusioner om momspakken

"1.

As a result of the substantial progress, the Council reached political

agreement on the VAT package elements (as recorded in the Annex to

9865/07 FISC 83 + COR 4) related to:



the place of supply of services (except c.f. 2);



the mini one-stop shop;



the draft directive on refund;



the administrative cooperation elements.

The Council recognises that, before the formal adoption of the full pack-

age, further discussion will be necessary on the change of the place of

supply of services for B2C supplies for telecom, broadcasting, electronic

and maritime services (Articles 56, 58 and 59a of the draft Directive on

the place of supply of services), and invites the Portuguese Presidency to

prepare final agreement on this issue.

The Council also invites the Portuguese Presidency, before the formal

adoption of the full package, to find solutions that would improve con-

trol and cooperation measures engaging both the Member State of the

supplier and the Member State of consumption (including, if appropri-

ate, reporting obligation in the Member State of establishment as regards

the amount of supplies of services to other Member States, electronic

matching of these amounts with those declared in all relevant Member

States of consumption), without undue increases in the compliance bur-

den for economic operator or the administrative burden for the tax au-

thorities.

The Council confirms its intention to formally adopt the VAT package

before 31 December 2007 with the intention that the package would en-

ter into force at the latest on 1 January 2010."

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Rådskonklusioner om indgåelse af aftaler om forhåndsprisfastsættelse

"The Council welcomes the third Commission Communication of 26

February

2007 on the work achieved by the Joint Transfer Pricing Forum (JTPF) which

aims at preventing transfer pricing disputes and associated double taxation from

arising in the first place by introducing Guidelines for Advance Pricing Agree-

ments within the EU.

The Council recognises the work done by the JTPF as an important step forward

and notes the commitment of Member States to follow the Guidelines and im-

plement them in their national administrative practices as far as legally possible.

The Council also welcomes the Commission Decision of 22

December 2006 to

renew the JTPF mandate for another period of two years (extendable) and invites

the Commission to regularly inform the Council of the Forum's outcomes."