Дахно І.І. Право Європейського Союзу: Англо-Українсько-Російський Глосарій
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211
Taxation
Des
p
ite the introduction
of a sin
g
le market an
d
economic and monetar
y
union, there is still no
g
enuine Communit
y
policy on taxation. Spe-
cific
p
rovisions are lai
d
down in Articles 90 to 93
of the EC Treaty (former
Articles 95 to 99
)
, bu
t
the decision-making pro-
cedure for taxation re-
q
uires a unanimous vote
in the Council. U
p
to
now this has acted as a
b
rake on the ado
p
tion of
common rules for direc
t
and indirect taxation.
In order to avoid these
obstacles, the Commis-
sion now encoura
g
es the
use of the «closer coop-
eration» procedure intro-
duced b
y
the Treat
y
of
Amsterdam and devel-
o
p
ed b
y
the Treat
y
of
Nice. This procedure en-
ables the Commission to
p
ro
p
ose that a
g
rou
p
of
at least ei
g
ht Membe
r
States ma
y
coo
p
erate on
a given matter after re-
ceivin
g
the a
pp
roval of
the Council acting by
@
) -
)
,
-
#
. #-
) -
90
—
93
& 0-
$) #-
( 95—
99), $-
) -
-
$ -
B. & -
) -
$ )
. !
-
, 5 -
-
« -
», -
% 1
)
%
) . ;-
)
5%
,
, $-
, )
—
,
^$
> J-
,
# -
. #)-
> -
> ) 90—93
& K$-
# (>-
) 95—99
)
,
-
$ )
-
-
#. 5
J
$
-
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. # -
)
J
$, 5c
> -
) -
> « -
», -
$ 1
$
.
; -
) 5c -
T
t
212
qualified majority. It also
encoura
g
es the Membe
r
States to adopt recom-
mendations aimed a
t
eliminatin
g
harmful tax
obstacles, rather than
binding legislative pro-
posals.
Border controls on VAT
were abolished with the
introduction of the single
market in 1993. Toda
y
,
p
roducts are taxed in the
countr
y
of
p
urchase bu
t
eventually, when the fi-
nal VAT s
y
stem has
b
een decided b
y
the
Council, the
y
will be
taxed in the countr
y
of
origin. Furthermore, VAT
and excise rates have
b
een brou
g
ht into close
r
alignment in the different
Member States.
The adoption of the sin-
g
le currenc
y
is makin
g
i
t
increasin
g
l
y
ur
g
ent to
establish trul
y
common
rates of VAT and com-
mon rules for cor
p
orate
taxation in the Euro
p
ean
Union. A code of con-
duct on business taxation
(
«tax
p
acka
g
e»
)
was
ado
p
ted b
y
the Council
in December 1997. Vari-
ous Commission propos-
als are currentl
y
bein
g
scrutinised by the Coun-
cil, notabl
y
on relations
between associated com-
panies, taxation of cross-
b
order savin
g
s and a
common VAT system.
B,
%
*
). '
—-
$ -
%, -
-
,
’) -
%. ;-
$ )
-
)
1993
.
#) -
)
%
, , -
)
$
B,
)
-
% . {)
, -
)
-
— . !-
%
-
) -
-)-
) -
-
) ) -
0-
$)
#.
5 -
-
(«$ -
»
)
$
B
1997
. B
%
5% -
) B,
$ -
, -
), >
,
$$
,
) —
,
-
#, $-
*-
> ). 4
-
—> -
)
,
> -
> -
>
$,
> -
)> -
. ;>$ -
) -
)
> -
1993 -
>. #
>
-
,
,
) -
-
) -
#,
)-
. {
, -
)
> >
>
>
> -
— . '-
$ >
-
-
--
-
-
)
-
K-
$ #. 5-
-
213
-
) )%
-
).
(« »)
>
#
1997 . B-
> 5-
> -
#, -
>-
, -
-
> $
$ > -
-
).
Telecommunications
With a view to comple-
tion of the internal mar-
ket, telecommunications
liberalisation emerged as
a priority for the Euro-
pean Community in 1987
(Green Paper on the de-
velopment of the com-
mon market for tele-
communications services
and equipment). In 1988,
a directive opened up the
telecommunications ter-
minals markets to com-
petition.
In the second
p
hase of
this development, a di-
rective ado
p
ted in 1990
liberalised telecommuni-
cations services othe
r
than voice tele
p
hon
y
. I
t
was extended in 1994 to
satellite communications
and broadcasting serv-
ices and then, in 1996, to
cable television networks
and mobile communica-
tions. At the same time,
an open telecommunica-
tions infrastructure an
d
services network
(
ONP
)
was
p
ut in
p
lace fro
m
1990. The ado
p
tion of
common rules allowe
d
the conditions of access
=
!
) , -
-
$ ’) -
0$)-
#
1987 («! -
)-
-
$
»
)
. / 1988
-
% -
$-
. -
$ * )
,
$
1990 , -
$
(
%
*
%
)
.
'
1994 -
%
,
, — 1996 -
, — -
)
) %. '
$ -
-
$% *
(ONP) -
1990 -
. ;
$ )
=
# )
>, -
K$ #-
1987
(« ! -
>
-
> -
»
)
. ' 1988
>
> -
> -
. $ *-
J -
,
1990 , -
-
> ( -
$
*
)
. 4 >
1994
>
, -
, — 1996
,
—
) -
)-
>
. '
) -
>> -
$
(
ONP
)
>
1990 . ;
214
to the market for new
operators to be harmo-
nised. In 1993, the
Council of Ministers de-
cided to full
y
liberalise
voice tele
p
hon
y
services
by 1 January 1998.
As of 1994, in the con-
text of a developing ‘In-
formation Society’, gen-
eral liberalisation of
telecommunications
structures was
p
resente
d
as the wa
y
to develo
p
multimedia. Various ini-
tiatives were ado
p
ted on
the harmonisation of
mobile
(
sin
g
le Euro
p
ean
GSM standard) and sat-
ellite communications
standards, and the inte-
g
rated services di
g
ital
network (ISDN).
In 1999, the Euro
p
ean
Commission be
g
an the
hu
g
e task of recastin
g
Euro
p
e’s re
g
ulator
y
framework for telecom-
munications. The general
aim was to improve ac-
cess to the information
society by striking a bal-
ance between re
g
ulation
of the sector an
d
Euro
p
e’s com
p
etition
rules. The new regula-
tor
y
framewor
k
— also
referred to as the «tele-
coms
p
acka
g
e» — is
made up of five harmo-
nisin
g
directives: the
framework Directive, the
Directive on access an
d
interconnection, the Di-
rective on authorisation,
the Directive on univer-
sal service and users
ri
g
hts and the Directive
on privacy. This was ac-
companied by the Deci-
sion of 2002 on radio
-
-
. B 6-
1993
-
1 1998
%
*
%. / 1994
«*$ -
)» -
)
-
$
)%. { -
$
-
) ($ $-
)$
GSM
)
-
$
*-
(
ISDN
)
.
1999 0$)
-
-
$)% -
%
$. !-
)
*$ -
) -
-
) -
$)
%.
-
, — -
) «-
$$ », — -
) ’ -
)
:
B% , &-
’,
& -
, &
)
-
)
>-
>
.
# 6 -
1993 -
) )
1
1998
$ -
*
. ' 1994
«*
» > -
)
-
>
-
).
{> > -
> > -
)>
(
>$
$$
GSM) -
> -
>
$ >
*> (ISDN).
' 1999 K$-
$-
$ $ -
> -
. 4 )
*-
-
-
-
J
$ -
. -
-
, —
> «-
>$ », —
-
:
B>$
>,
&
>
-
215
s
p
ectrum
p
olic
y
and the
Re
g
ulation, also ado
p
te
d
in 2002, on access to the
local loop. The European
Community is also ac-
tivel
y
p
romotin
g
an
d
supporting the deploy-
ment of third
g
eneration
(3G) mobile communi-
cation.
& -
-
. + -
B 2002
-
B-
, $
2002
,
% . 0-
$) #-
(
3 G
)
) ’.
, &
>
, &-
> )-
$
)$ &-
> )-
). G
) B-
2002 -
B, -
> 2002
,
$
. K$ #-
-
-
) -
(
3 G
)
)$
.
Television without
frontiers
The Television withou
t
Frontiers (TWF) Direc-
tive is the cornerstone of
audiovisual
p
olic
y
in the
Euro
p
ean Communit
y
.
Ado
p
ted in 1989 an
d
amended in 1997, the Di-
rective has two basic
principles:
x the free movemen
t
of
Euro
p
ean television
p
ro
g
rammes within the
internal market;
x the re
q
uirement fo
r
TV channels to reserve,
whenever possible, more
than half of their trans-
mission time for European
works
(
«broadcastin
g
quotas»).
In parallel with these ba-
sic
p
rinci
p
les, the TWF
Directive aims to safe-
g
uard certain im
p
ortan
t
public interest objec-
tives, such as cultural di-
versity, protection of mi-
nors
(
measures a
g
ains
t
programmes of a violent
= -
& «<-
» (TWF)
)% -
0
$)
#. ;$-
1989 -
1997 , &-
:
— )$ -
$) $
-
) ;
— -
,
, -
$
$)
( ). ;-
) -
, &-
TWF -
) -
$
, -
) -
%, -
(
= -
& «<-
»
(
TWF
)
)>
)-
$ K-
$ #.
; 1989
1997
, &
> :
— -
$ -
>
>;
— -
),
J , -
> -
$
(> ). ;-
) J -
>
,
& TWF -
-
> > $
,
)
216
or
p
orno
g
ra
p
hic nature
)
and the ri
g
ht of re
p
l
y
.
Detailed rules on the
content and frequency of
television advertisin
g
have also been intro-
duced.
Since June 2001, the
TWF Directive has been
under
g
oin
g
a revision
p
rocess. In this context,
the European Commis-
sion is to
p
ublish a wor
k
p
lan settin
g
out the
themes for discussion
and the relevant timeta-
ble.
%
*
%
)
). &-
)
-
$% -
$. ' -
2001 &-
TWF
. /
) 0-
$)
$
, $
$
$ $
*.
B
,
(>
$ -
*
$
>
)
. {>
> -
> -
)
> $
>. # 2001
&
TWF
-
. ' J -
K$ -
-
) $ ,
$ -
> $ -
$ -
$ *.
Third pillar
See Area of freedom, se-
curity and justice
= =
Trans-European Net-
works (TEN)
Since the Single European
Act
(
1986
)
, the smooth
functionin
g
of the sin
g
le
market has been indelibl
y
linked to the ob
j
ective of
economic and social cohe-
sion. However, the free
movement of
p
ersons,
g
oods and ca
p
ital has no
t
smoothed out regional and
national dis
p
arities within
the European Union. Ac-
cordingly, interconnection
and interoperability of na-
tional infrastructure net-
works have emer
g
ed as
key factors for the coher-
ent planning of Commu-
nity territory.
Title XV of the Treaty of
Amsterdam
p
rovides the
legal basis for Trans-
European Networks (TEN).
=# -
$ (TEN)
! 0 0-
$)
(
1986
)
,
*
-
)* ’ -
% -
)% . '
, )$ -
$,
)
) -
0
$)
#. ', -
’
) -
*
)% -
*
,
* -
%
% #-
. B V 1-
)
= -
(TEN)
# K K-
$
(
1986
)
,
*-
> >
)* -
) J$
)$ . '
,
$, -
> -
)> -
)> >
K$ #. #-
, -
) -
*-
$ )-
$
*
>
> * -
$
#.
217
For the period 2000-
2006 a total of 4.6 billion
has been earmarked on
the bud
g
et for TENs, to
which must be adde
d
contributions fro
m
FEDER, the Cohesion
Fund, the European In-
vestment Bank (EIB) and
the European Investment
Fund (EIF).
Trans-European Net-
works exist in three sec-
tors of activity:
x Transport TENs (TEN-
T
)
with ma
j
or
p
riorit
y
projects covering road and
combined transport, wa-
terwa
y
s and sea
p
orts, as
well as the European high-
s
p
eed railwa
y
network.
Intelligent transport mana-
g
ement s
y
stems also fall
in this category such as the
Galileo satellite-base
d
g
eo
g
ra
p
hic
p
ositionin
g
project.
x Energy TENs (TEN-
E) concern the electricity
and natural
g
as sectors.
Their ob
j
ectives are to
establish a sin
g
le ener
gy
market and achieve
security of supply.
x Telecommunication
TENs
(
eTEN
)
seek to
de
p
lo
y
electronic services
based on telecommunica-
tion networks. Stron
g
l
y
focused on
p
ublic
services, the
y
are at the
very heart of the eEurope
«An Information Society
for All» initiative.
The prospect of enlarge-
ment to the countries of
Central and Eastern Europe
has further stren
g
thene
d
the importance of TENs by
extending their scope to the
entire continent.
-
$-
(
TEN
)
.
2002—2006 -
)
4,6
. -
TENs, %
FEDER,
,
0$) -
$ (EIB)
$) -
$
*
(
EIF
)
.
<$) -
)
)
*
): -4
<
TENs
(
TEN-
T
)
) -
-
,
) , -
0$) -
-
). #
-
-
) %
%, , -
, «8-
$» * -
, -
) .
—
K
TENs
)
.
— -
-
-
$ -
.
— <$
TENs )
,
)
$
. ' )
* -
-
) -
B V 1-
-
-
$ $
(
TEN
)
.
2002-2006
4,6
. -
TENs, -
$
)
> FEDER,
, K
$
(
EIB
)
$
*
(EIF). <$-
* )-
: -8 <
>
TENs
(
TEN-T
)
>
>
>
>
>
> -
, >
>,
K$ ) >-
> -
> . #> -
-
J ,
,
,
«8$»
* -
, -
.
— G
TENs -
J
. @
-
J-
> -
.
— <-
> TENs -
-
J> ,
-
> .
218
Further afield, thei
r
efficient connection to
the networks of thir
d
countries to the eas
t
(Russia and the countries
of the CIS
)
or to the
south
(
countries of the
Mediterranean basin
)
will be conducive to
economic develo
p
men
t
and equilibrium.
0$)% -
«"*$
) — ».
; -
%
+
)% #%
0 ) -
) TENs,
%
) . &, %
*
’
%
(
B
%
#&
)
(% -
) $) -
.
4 ) *-
>
>
K-
$$ >
«@*
— »
; -
+)$ '-
$ K> )-
)
TENs,
W ) -
. &, J*-
*
)
(
B
#8
)
(> -
$
)
J-
-
.
Trans
p
arenc
y
(access
to documents)
The term «transparency»
is fre
q
uentl
y
used in
Communit
y
lan
g
ua
g
e to
mean o
p
enness in the
working of the Commu-
nit
y
institutions. It is
linked to a variet
y
of
demands for broade
r
public access to infor-
mation and EU docu-
ments, greater involve-
ment in the decision-
makin
g
p
rocess an
d
more easil
y
readable
texts
(
sim
p
lification of
the Treaties, consolida-
tion and better draftin
g
of legislation).
Com
p
laints re
g
ardin
g
a
lack of transparency tend
to reflect a general feel-
ing that the European in-
stitutions are remote an
d
secretive and that deci-
>
(
)
; «
)»
) -
#
* -
#-
. ' -
*% -
0
$)
#, ) -
-
$ ) -
)%
$ (-
&, -
-
-
)
. #
) -
) -
, 0-
> (
)
; «)»
> #
>-
*-
#-
. 4
$
-
-
* -
K$ #-
, )$ -
-
$
)$ -
( &-
,
-
)-
). 2> -
) -
-
) )-
219
sion-makin
g
p
rocedures
are difficult for the ordi-
nar
y
Euro
p
ean citizen to
understand.
With s
p
ecific reference
to access to documents,
the Council and the
Commission ado
p
ted a
code of conduct estab-
lishing common princi-
ples for the two institu-
tions following a Council
decision on 20 December
1993. On the basis of this
code of conduct, the two
institutions incor
p
orate
d
s
p
ecific
p
rovisions on
access to their docu-
ments into their rules of
procedure.
The Treaty of Amster-
dam has inserted a new
Article 255 on transpar-
enc
y
in the EC Treat
y
.
This
g
ives all citizens of
the Union, plus all natu-
ral or legal persons re-
sidin
g
or havin
g
thei
r
re
g
istered offices in a
Member State, the ri
g
h
t
of access to Euro
p
ean
Parliament, Council an
d
Commission documents.
This article was imple-
mented by the Regula-
tion of 30 Ma
y
2001,
which is not significantly
different from
p
revious
texts, in that it
p
rovides
for two exceptions: cases
in which access is auto-
maticall
y
refused
(
fo
r
reasons of public secu-
rity, defence, interna-
tional relations
)
an
d
cases in which access is
refused exce
p
t where
there is an overridin
g
public interest in disclo-
sure (protection of com-
$)
%
$ -
, -
$ ) -
$
$) -
,
.
! ) -
, B 5-
$ 5
, -
)
-
$
B
20 1993 -
. ) 5-
%
)
-
% -
. 1-
)$
255
)
& 0$-
) #
.
+ ) -
#
,
* -
,
)
*
— ,
-
0$) -
, B $ 5-
%. +
B-
30
2001
, $
, ,
:
, -
-
)
(
)% ,
,
,
K$ -
> -
> -
>,
>
$ -
>
>>
$ -
. #) -
>)
, #
5 5-
, -
$
> J
# 20
1993 .
J 5
J -
)> -
-
-
> . 1-
$ -
) 255
&-
K$ #-
. G -
#, *-
-
, -
-
>
*
>
— ,
-
K$-
, #
5. G )
B-
30 2001 ,
>$
) >
>
, -
, -
$: , -
220
mercial interests of a
natural or le
g
al
p
erson,
for example).
)
,
-
), -
-
)
(
,
$
*% -
% ).
-
>
( -
)$ -
, >, -
> -
$
)
,
>,
-
-
-
) > (-
, -
* -
).
Transparency of Coun-
cil proceedings
In the debate concernin
g
the trans
p
arenc
y
of the
Council’s
p
roceedin
g
s,
attention is focused on
two main points:
x
p
ublic access to the
Council’s proceedings;
x
p
ublic access to
Council minutes and the
attached statements giving
details of the voting.
Since amending its Rules
of Procedure in Decem-
b
er 1993, the Council
has pursued the follow-
in
g
p
olic
y
: as a
g
eneral
rule, its deliberations re-
main secret but it holds
some o
p
en debates
(
e.
g
.
on the Presidency’s six-
monthly work pro-
gramme). On the ques-
tion of
p
ublic access an
d
details of the votes cas
t
by
Member States, the
Council adopted (in Oc-
tober 1995
)
a Code of
Conduct which enables
the
p
ublic to
g
ain access
whenever the Council is
actin
g
in its le
g
islative
role. The practical ar-
> -
&
/ % -
5% )
-
:
— $
B;
— $
B -
, )
.
! -
1993
«; -
», B -
% :
)
, %%
% )
,
(, -
)% -
%
)
.
-
$ -
)
-
— , B
$
(
1995 ) 5 -
, $ -
) -
> -
"
' -
)
5 -
-
> :
— >$
#;
— >$
#
> -
,
>
-
.
#
1993 -
«; -
>», # -
$ -
: -
,
>,
-
>
>>
(
,
$ -
$
>
)
.
4)
$ -
-
—