(3) The tax harmonisation measures taken to complete the internal market should therefore include the establishment of a common system for the exchange of information between the Member States whereby the Member States' administrative authorities are to assist each other and cooperate with the Commission in order to ensure the proper application of VAT on supplies of goods and services, intra-Community acquisition of goods and importation of goods.

may in addition 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 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 judgements if the competent authority of the Member State supplying the information raises no objection,

Where non-established taxable persons are nationals of countries with which no legal instrument exists which organises mutual assistance similar to that laid down within the Community, it will be possible for the Member States to continue to require such non-established taxable persons to designate a tax representative to be the person liable for payment of the tax in their stead or to designate an agent.

Without prejudice to the application of national legislations enabling the customs authorities of the Contracting Parties to refuse to allow vehicles admitted under cover of temporary importation papers to be driven by persons who have been guilty of serious offences against the customs or fiscal laws or regulations of the country of temporary importation, vehicles admitted under the cover of temporary importation papers may be driven by persons duly authorized by the holders of the papers.

The Council agrees that the instruction of Europol to deal with "fraud" as one of the forms of crime referred to in the Annex to the Europol Convention confers, as far as tax fraud and customs fraud is concerned, competences to Europol only in the field of improvement of the effectiveness and cooperation of the competent authorities of the Member States responsible for the functioning of the criminal law enforcement system and not their authorities responsible for ensuring the levying of taxes and customs duties.

officers of the `Rijkspolitie` (national police) and the `Gemeentepolitie` (municipal police) as well as, under the conditions laid down in the appropriate bilateral agreements referred to in paragraph 10, with respect to their powers regarding the illicit trafficking in narcotic drugs and psychotropic substances, trafficking in arms and explosives and the illicit transportation of toxic and hazardous waste, officers of the tax inspection and investigation authorities responsible for import and excise duties.

officers of the ‘Rijkspolitie’ (national police) and the ‘Gemeentepolitie’ (municipal police) as well as, under the conditions laid down in the appropriate bilateral agreements referred to in paragraph 10, with respect to their powers regarding the illicit trafficking in narcotic drugs and psychotropic substances, trafficking in arms and explosives and the illicit transportation of toxic and hazardous waste, officers of the tax inspection and investigation authorities responsible for import and excise duties.

The French request sought additional measures such as permission not to require payment of dock dues on products manufactured locally by enterprises with an annual turnover of less than EUR 550 000, permission to apply a 15 % reduction in the taxable amount to dock dues for products manufactured locally, and permission for local authorities to take emergency measures to amend the list of products covered by a tax differential in respect of dock dues.

However, some agricultural production units may be organised on a corporate basis and may take the form either of conventional companies (i.e. their organisational set- up is similar to that of companies which exist in other sectors of the economy) or of companies having more specific characteristics (as, for example, in the case of a farmer who, for tax reasons, creates a specific separate company for the commercial part of his economic activity, or of a group of farmers who form an association with the aim of pooling land and labour within the framework of certain types of cooperatives).

Member States may also lay down specific conditions for taxable persons supplying goods or services in their territory in cases where the third party, or the customer, who issues invoices is established in a country with which no legal instrument exists relating to mutual assistance similar in scope to that laid down by Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (*), 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 and indirect taxation (**) and by Council Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT) (***).

any interest charged on arrears of taxes due and any fines imposed by taxation authorities.

Such bodies may also take into account any conclusions arrived at by the competent tax authorities after the expiry of the six-month period;

the competent tax authorities shall, within a period of six months of such referral, strive to resolve the issues so referred.

The above trader may request, prior to the receipt of goods, to be registered by the tax authorities of his Member State.

The non-established taxable person shall keep records of the transactions covered by this special scheme in sufficient detail to enable the tax administration of the Member State of consumption to determine that the value added tax return referred to in paragraph 5 is correct.

Actual VAT receipts are the amounts actually collected by the tax authorities during the period to which the calculation of theoretical VAT receipts relates.

However, each Member State may require that fiscal marks be made available to a tax representative authorized by the tax authority of that Member State.

the consignee shall attest to having received the goods in accordance with the rules laid down by the tax authorities of the place of destination responsible for carrying out excise-duty checks;

Such bodies shall take into account any conclusions arrived at within the six-month period prescribed in subparagraph (b) (ii) by the competent tax authorities regarding whether the tax is discriminatory.

Also not covered are fines and penalties imposed by tax authorities for the evasion or late payment of taxes, which cannot usually be distinguished from the taxes themselves.

The information communicated to them in accordance with the first subparagraph shall be treated by the statistical departments, vis-a-vis third parties, in accordance with the rules applied to it by the tax authorities.

products subject to excise duty and released for consumption in a Member State and thus bearing a tax marking or an identification mark of that Member State may be eligible for reimbursement of the excise duty due from the tax authorities of the Member States which issued the tax markings or identification marks, provided that the tax authorities of the Member State which issued them has established that such markings or marks have been destroyed.

Until recently, one Member State had at its disposal an objective assessment of the imputed rent for owner-occupied dwellings, i.e., the rateable value which was a potential rent assessed by tax authorities.

Where non-discrimination issues are concerned, the competent tax authorities shall apply the non-discrimination provisions of the relevant tax convention or, if there is no non-discrimination provision in the relevant tax convention applicable to the tax or no such tax convention is in force between the Contracting Parties concerned, they shall apply the non-discrimination principles pursuant to the Model Tax Convention on Income and Capital of the Organization for Economic Cooperation and Development;

fines and penalties and the costs imposed in connection with collection and recovery should not be recorded with the taxes to which they relate, unless they cannot be distinguished from them (cf. ESA 95, 4.133);

guarantee payment of excise duty under the conditions set by the tax authorities of his Member State, without prejudice to Article 15 (4) laying down the liability of the authorized warehousekeeper of dispatch and, if the case arises, of the transporter;

guarantee the payment of excise duty under the conditions set by the tax authorities of the Member State of destination, without prejudice to Article 15 (4) laying down the liability of the authorized warehousekeeper of dispatch and, if the case arises, the transporter;

provide a guarantee, if necessary, to cover production, processing and holding and a compulsory guarantee to cover movement, the conditions for which shall be set by the tax authorities of the Member States where the tax warehouse is authorized;

the address of the office of the tax authority for the consignee;

the address of the office concerned of the tax authorities in the Member State of destination,

The Commission shall transmit this information to the tax authorities in the other Member States.

In those Member States, the abovementioned tax authorities shall, in addition to the identification number referred to in paragraph 6, supply the statistical departments referred to in paragraph 1 with the information included in that register which is used to identify those intra-Community operators, under the conditions required for application of this Regulation.

As a result, the value of evasion 'without complicity` is arrived at by deducting evasion 'with complicity` and insolvency-related cancellations from the discrepancies between theoretical VAT receipts and actual VAT receipts, taking into account time differences between the transaction giving rise to the VAT and the collection of VAT receipts by the tax authorities.

Apart from exceptions which they shall justify to the parties responsible for providing statistical information, the relevant statistical departments shall use in their relations with those parties, and in particular with a view to application of Article 13 (1), the identification number allocated to those parties by the tax authorities responsible.

exemption from the obligation to submit information to the tax and social security authorities.

By using this method, applying the adjustments for undeclared work previously made to the output of branches of economic activity and multiplying the corresponding amounts for additional sales (undeclared sales) by the appropriate rates of VAT, it is possible to estimate the value of 'missing` VAT receipts which the tax authorities have been denied because of VAT evasion 'with complicity`.

In their relations with persons liable to account for VAT regarding the periodic declaration which such persons must forward to it for tax purposes, the competent tax authorities shall draw attention to the obligations which they may incur as parties responsible for providing the information required by the Intrastat system.

The tax authorities responsible in each Member State shall, at least once every three months, furnish the departments in that Member State responsible for compiling statistics relating to the trading of goods between Member States with the lists of those liable to account for VAT who have declared that, during the period in question, they have made acquisitions in other Member States or deliveries to other Member States.

Such an amount paid or payable to taxation authorities is charged to equity as a part of the dividends.

In Italy this heading also includes VAT paid to the fiscal authorities under the pro rata arrangement.

social housing policy organised through the fiscal system (i.e. tax benefits),

The selective advantage involved here may derive from an exception to the tax provisions of a legislative, regulatory or administrative nature or from a discretionary practice on the part of the tax authorities.

The discretionary practices of some tax authorities may also give rise to measures that are caught by Article 92.

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.

for third countries, the competent authority for the purposes of bilateral or multilateral tax conventions or, failing that, such other authority as is competent to issue certificates of residence for tax purposes.

Ad hoc cancellations by the tax authorities of certain VAT claims in cases of insolvency;

Under restrictive conditions, which the Commission shall determine pursuant to Article 30, each Member State's competent tax authorities shall in addition furnish the departments in that Member State responsible for compiling statistics relating to the trading of goods between Member States, on their own initiative or at the request of the latter, with any information capable of improving the quality of statistics which those liable to account for VAT normally submit to the competent tax authorities to comply with tax requirements.

improve the efficiency of the tax administration (organisation, human resources and computerisation),

before the goods are dispatched, make a declaration to the tax authorities of the Member State of destination and guarantee the payment of the excise duty;

It also covers the calculations which would have to be performed by the fiscal authorities themselves, owing to data-protection regulations,