Agenda Ecofin en eurogroep: beoordeling Stabiliteitspact, harmonisatie BTW-tarieven, belasting op spaartegoeden, EU-begroting (en)

maandag 8 maart 2004

Eurogroup Finance Ministers are due to meet in Brussels at 19h00 on Monday 8thMarch. A press conference is due at the end of the Eurogroup meeting. Economic and Finance Ministers will hold a working breakfast on Regulatory Reform on Tuesday 9thMarch at 9h00. The European Union's Council of Economics and Finance Ministers will take place on Tuesday 9th March at 10h00. The European Commission will be represented at the Council by Economic and Monetary Affairs Commissioner Pedro Solbes, Internal Market and Taxation Commissioner Frits Bolkestein and Budget Commissioner Michaele Schreyer.

Eurogroup (GT)

The Eurogroup will start with a discussion on the economic situation and policy stance. Then based on an introduction by Commissioner Solbes, Ministers are expected to discuss budgetary developments in the euro area and in particular Belgium, Germany, Portugal and Spain. Finally Ministers are expected to discuss preparations for ERM II participation of the new member states following accession on 1 May 2004. This discussion would build on the Athens informal Ecofin conclusions (5 April 2003).

Working Breakfast on Regulatory Reform (GT)

The Commission strongly supports the joint initiative on regulatory reform. Ministers will discuss on the basis of a discussion paper on regulatory reform prepared by the Economic Policy Committee (EPC). The reduction of the regulatory burden falls within the context of the promotion of more integrated and competitive European goods and services markets. It is an important element for stimulating both productivity and growth in the EU. Further efforts in the field of the promotion of a simplified and better designed regulatory framework are required at both the EU and the national levels in a coordinated way, since regulation and legislation originate at both levels.

Council of Economics and Finance Ministers

    Preparation of the European Council on 25-26 March 2004 (GT)

Following on the last Ecofin discussion of the Commission's Spring Report (IP/04/74) and the Commission's Broad Economic Policy Guidelines Implementation Report (IP/04/74), Ministers will finalise the Key Issues Paper, which is the Ecofin Council's contribution to the Spring European Council on 25-26 March 2004. The Commission welcomes the fact that the draft Key Issues Paper focuses on the need for swift implementation of the Lisbon agenda decisions.

Ministers will also discuss the follow-up to the European Growth Initiative. It is still too early to report on how Member States and Acceding countries have implemented the initiative at the national level but it is clear that all countries have undertaken efforts to support the initiative. The Commission intends to monitor progress closely and report to the European Council and the European Parliament on implementation.

    Assessment of stability and convergence programmes (GT)

The Council will adopt Opinions on the stability programme updates of Belgium (IP/04/220), Germany (IP/04/222), Spain (IP/04/221) and Portugal (IP/04/223). Recommendations for such Opinions were adopted by the Commission on 18 February 2004. As part of its efforts to increase transparency and steer public debate, the Commission assessments for the updated programmes were published on the following web-site:

http://europa.eu.int/comm/economy_finance/about/activities/sgp/year/year20032004_en.htm

    Value Added Tax (VAT) reduced rates (JT)

Ministers are due to continue their discussions on reduced rates of VAT. Taxation Commissioner Frits Bolkestein will thank the Presidency for having commenced work so quickly on the non-paper that the Commission presented to Member States in February analysing areas where Member States could be allowed greater autonomy than at present to decide individually on the goods and services to which reduced rates of VAT should be applied, where this does not give rise to distortions of competition. He will point out, however, that all Member States must be treated in the same manner; any moves in the direction of greater autonomy cannot be a pretext for maintaining or extending specific derogations that are reserved for certain Member States only. He will urge the Member States to continue to work together constructively on these issues.

The Commission presented a proposal in July 2003 for simplifying the rules on reduced rates of VAT (see IP/03/1024 and MEMO/03/149). The Commission's aim is to seek a balanced approach for the whole of the European Union in this area. This requires going beyond a review of the restrictive list of goods and services to which a reduced VAT rate may be applied (Annex H to the Sixth VAT Directive) and examining the various specific derogations available to some Member States (e.g. in respect of restaurant services, housing, domestic care services and the supply of gas and electricity), with a view to removing potential distortions of competition that have given rise to numerous complaints from traders. The proposal would also provide for definitive rules concerning the VAT treatment that should be applied to labour-intensive services. The proposal would not alter the present optional nature of reduced VAT rates: no Member State would be obliged to introduce new reduced VAT rates.

    Savings taxation (JT)

Commissioner Bolkestein will be requested to provide an up-date concerning the negotiations on savings taxation with certain third countries. In addition, the UK and Netherlands delegations will be invited to comment on the savings taxation discussions in which they are engaged with their dependent and associated territories (the Channel Islands, the Isle of Man and the relevant territories in the Caribbean).

The Commission has been engaged in negotiations with Andorra, Liechtenstein, Monaco and San Marino to reach agreement on the application by those four countries of savings tax measures "equivalent" to those agreed within the EU concerning interest income of EU residents. The Council of Ministers in June 2003 (see IP/03/787) agreed on a Directive to ensure effective taxation of interest income from cross-border investment of savings that is paid to individuals within the EU and agreed that this Directive should be implemented into Member States' national laws from 1 January 2004 and be applied from 1 January 2005. The Council also approved a draft agreement with Switzerland concerning the taxation of savings income. The Council agreed that the four elements of this agreement with Switzerland should also constitute the basis for agreements between the EU and Liechtenstein, Andorra, Monaco and San Marino. The Council must decide before 30 June 2004 whether sufficient guarantees have been met concerning savings taxation measures in the third countries and dependent and associated territories to allow the Directive to enter into force on 1 January 2005.

EU Budget (EW)

    Discharge for the EU budget 2002

The Council is expected to adopt its recommendation to the European Parliament to grant the Commission discharge for the management of the budget 2002. Expenditure disbursed in 2002 amounted to € 83.78 billion.

The Council should address the new approach by the Court of Auditors on the Declaration of Assurance (DAS), and, we assume, will agree to involve member states in a constructive way. As a reminder, around 80 % of the EU budget is implemented by the Member States.

Likewise the Council is expected to note different aspects of the Commission's reform, such as the importance of the annual statements by the Commission's directors general on the use of resources available to them. The Council should note positively the progress made by the Commission on the modernisation of the accounting system on the basis of international standards and will continue to monitor achievements until the deadline set in the financial regulation of January 2005 for full use of the accrual accounting system. The Commission will welcome the positive recommendation on discharge.

The European Parliament, who has the final say on the will vote on the discharge for the 2002 budget in April in plenary, and on 16 March in the Budget Control Committee (COCOBU).

    Guidelines for the EU budget 2005

The Commission is the first of the three institutions to have set out its priorities for 2005 with the adoption of its annual policy strategy for 2005. The Commission's first operational priority is to ensure full integration of the new member states. In line with past and future priorities, it will aim to boost growth and competitiveness and solidarity, reinforce European citizenship and guarantee that Europe plays a stronger role in the world.

The Council is expected to reiterate its wish that the Community budget should provide, within the framework of the Financial Perspective, sufficient resources required to implement the various policies of the Union, while underlining the importance of maintaining a tight grip on payment appropriations.

The policy guidelines given by Council will likely relate to an adequate financing of the measures relating to the conclusions of the Lisbon European Council to the financing of actions concerning immigration and external borders.

Traditionally the Council is very interested in the increase of the budget allocations concerning the Common Foreign and Security Policy.

Finally, with regard to the Commission's request for new posts for enlargement, the Council should attach importance to adequate budget allocations allowing all institutions to manage the enlargement process in a satisfactory manner.

Budget Commissioner Schreyer was particularly pleased on reading that the Council is expected to welcome the excellent spirit of co-operation that governed work on the preparation of the budgets of the previous financial years and is convinced of the importance of continuing the good collaboration between the two arms of the budgetary authority and the Commission.

The EP will vote on its priorities in the plenary at the end of March. The Commission will take these orientations into account when presenting its proposal on 28 April 2004.