Tag Archives: Information exchange

Prevention and control of hooliganism

Prevention and control of hooliganism

Outline of the Community (European Union) legislation about Prevention and control of hooliganism

Topics

These categories group together and put in context the legislative and non-legislative initiatives which deal with the same topic.

Education training youth sport > Sport

Prevention and control of hooliganism

Document or Iniciative

Council Recommendation of 22 April 1996 on guidelines for preventing and restraining disorder connected with football matches [Official Journal C 131 of 3.5.1996].

Council Resolution of 9 June 1997 on preventing and restraining football hooliganism through the exchange of experience, exclusion from stadiums and media policy [Official Journal C 193 of 24.6.1997].

Council Resolution of 21 June 1999 concerning a handbook for international police cooperation and measures to prevent and control violence and disturbances in connection with international football matches [Official Journal C 196 of 13.7.1999].

Council Resolution of 6 December 2001 concerning a handbook with recommendations for international police cooperation and measures to prevent and control violence and disturbances in connection with football matches with an international dimension [Official Journal C 22 of 24.1.2002].

Summary

EU action to combat hooliganism is based mainly on the 1985 Council of Europe Convention on Spectator Violence and Misbehaviour at Sports Events and in Particular at Football Matches and on the Joint Action with regard to cooperation on law and order and security. However, a number of other instruments have been adopted by the Council since the Treaty of Maastricht.

Prevention and control of hooliganism: Community acts

In 1996 the Council adopted a Recommendation that:

Member States should use a common format for police intelligence reports about known or suspected groups of troublemakers. These should be exchanged via the network of football hooliganism correspondents set up in 1994;

  • information should be exchanged about techniques for preventing disorder, and joint training courses organised for police officers from the different Member States;
  • provision should be made for requesting reinforcements from the police forces of other Member States for particular football matches;
  • there should be close cooperation between police officers and stewards in those Member States where this role exists, so as to ensure the best possible division of responsibilities.

In 1997 the Council passed a Resolution calling for:

  • stadium exclusions imposed under domestic law to apply throughout the EU;
  • an annual report to be produced on hooliganism;
  • more care to be taken over media strategy;
  • an annual meeting of experts to be arranged for the exchange of relevant experience.

In 1999 the Council produced a handbook aimed at the police forces of the Member States. This contained practical examples of working methods for developing police cooperation to prevent and control violence and disturbances at international football matches. It includes provisions on:

  • the content and scope of police cooperation (preparations by police forces, organising cooperation between them before the event, information management);
  • relations between the police and the media;
  • cooperation between police forces and stewards;
  • admission policy and ticketing policy.

In the light of experience in recent years (such as the European Championships – Euro 2000) and developments in international police cooperation in this field, the Council Resolution of 6 December 2001 calls for the Member States to step up cooperation.

A handbook aimed at police forces is annexed to this resolution (which replaces the Council resolution of 29 June 1999). The new version of the handbook will include provisions on:

  • the exchange and management of information by the police;
  • cooperation between the police forces in the organising country and the participating countries;
  • cooperation between the police and the organisers of a football match.

The Council does not rule out the possibility that forms of police cooperation established for football matches might be extended to other sporting events.

Anti-tax fraud measures

Anti-tax fraud measures

Outline of the Community (European Union) legislation about Anti-tax fraud measures

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These categories group together and put in context the legislative and non-legislative initiatives which deal with the same topic.

Fight against fraud > Protecting the European Union’s financial interests

Anti-tax fraud measures

Document or Iniciative

Commission Communication, dated 31 May 2006, to the Council, the European Parliament and the European Economic and Social Committee concerning the need to develop a coordinated strategy to improve the fight against fiscal fraud [COM(2006) 254 – Not published in the Official Journal].

Summary

This communication seeks to trigger a debate based on lines of reflection regarding the factors to be taken into account in the context of developing a coordinated strategy at European level to improve the fight against fiscal fraud.

Administrative cooperation between Member States

With a view to improving administrative cooperation between Member States, the Commission proposes to:

  • strengthen not merely the legislation but also the practical measures employed regarding cooperation in the field of direct and indirect taxation and assistance in the recovery of taxes;
  • improve risk management so as to enable Member States to focus their inspection efforts on the sectors and companies considered to represent a major fraud risk;
  • create a permanent Forum for administrative cooperation at Community level for all direct and indirect taxes.

Cooperation with third countries

Given that tax fraud does not stop at the external borders of the European Union (EU), the Commission is proposing the adoption of a Community approach to cooperation with third countries.

Modifications to existing VAT and excise systems

With a view to reducing the cases of fraud, the Commission is launching a debate on possible modifications that could be made to the existing common VAT and excise systems.

Among the potential avenues to be explored in the VAT sector are the possibility not only of strengthening the principle of joint and several liability for the payment of VAT but also of extending the use of the reverse charge mechanism. In all the cases cited, the Communication lays down the conditions to be met by the new VAT system.

In the excise sector, thought is being given to the current tobacco taxation structure.

Other avenues to be explored

The Commission is also proposing that the discussions should include a range of more specific measures such as:

  • increasing tax declaration obligations for companies considered to represent a risk;
  • reducing these obligations for companies which obtain an authorisation by entering into a partnership with the tax authorities;
  • using standardised, high-performance IT tools for the rapid exchange of information.

BACKGROUND

In 2004, tax revenues (total tax take plus compulsory social security contributions) represented 39.3% of GDP (gross domestic product) in the EU. Tax fraud accounts for approximately 2 to 2.5% of GDP, i.e. between 200 billion and 250 billion. Tax fraud constitutes an obstacle to the smooth operation of the internal market inasmuch as it leads to significant distortion of competition among taxpayers.

Related Acts

Commission Communication, dated 25 October 2005, to the Council and the European Parliament – The Contribution of Taxation and Customs Policies to the Lisbon Strategy [COM(2005) 532 final – Not published in the Official Journal].

This Communication launches a plan for EU-wide taxation and customs measures that would help the EU to achieve its Lisbon objectives. The Commission is in favour of a more concerted and coordinated approach at Community level so as to enable the Member States to combat tax fraud more efficiently.

Commission Communication, dated 27 September 2004, to the Council and the European Parliament on preventing and combating corporate and financial malpractice [COM (2004) 611 final – Not published in the Official Journal].

This Communication seeks to provide a global method for reducing the risk of corporate and financial malpractice, combining in equal measure the fiscal, judicial and law enforcement dimensions.

Proposal for a Regulation of the European Parliament and of the Council of 20 July 2004 on mutual administrative assistance for the protection of the financial interests of the Community against fraud and any other illegal activities [COM(2004) 509 final – Not published in the Official Journal] [COD/2004/0172 procedure].

Amended by:

Amended Proposal for a Regulation of the European Parliament and the Council on mutual administrative assistance for the protection of the financial interests of the European Community against fraud and any other illegal activities [COM(2006) 473 final – Not published in the Official Journal] [COD/2004/0172].

Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92 [Official Journal L 264, 15.10.2003].

This Regulation establishes a common system of administrative cooperation and exchange of information between the competent authorities of the Member States to ensure proper application of VAT and to combat fraud.

Decision No 1152/2003/EC of the European Parliament and of the Council of 16 June 2003 on computerising the movement and surveillance of excisable products [Official Journal L 162, 1.7.2003, p. 5].

Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments [Official Journal L 157, 26.6.2003].

The ultimate aim of this Directive is to enable savings interest received in one Member State by natural persons who are resident for tax purposes in another Member State to be made subject to effective taxation in accordance with the laws of the latter Member State.

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 [Official Journal L 336, 27.12.1977].

With a view to combating international tax evasion and avoidance, this Directive strengthens collaboration between the Member States’ tax administrations, while at the same time facilitating the exchange of information that appears relevant for the correct assessment of taxes on income and on capital.

 

Collection of statistical information by the European Central Bank

Collection of statistical information by the European Central Bank

Outline of the Community (European Union) legislation about Collection of statistical information by the European Central Bank

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These categories group together and put in context the legislative and non-legislative initiatives which deal with the same topic.

Economic and monetary affairs > Institutional and economic framework of the euro

Collection of statistical information by the European Central Bank

Document or Iniciative

Council Regulation (EC) No 2533/98 of 23 November 1998 concerning the collection of statistical information by the European Central Bank [Official Journal L 318 of 27.11.1998] [See amending acts].

Summary

The European Central Bank (ECB) has the right to collect statistical information within the limits of the reference reporting population and of what is necessary to carry out the tasks of the European System of Central Banks (ESCB).

The reference reporting population comprises:

  • legal and natural persons residing in a Member State and falling within the sector of “financial institutions” (as defined in the European System of National and Regional Accounts (ESA) 1995);
  • post office giro institutions;
  • legal and natural persons residing in a Member State insofar as they hold cross-border positions or have carried out cross-border transactions;
  • legal and natural persons residing in a Member State insofar as they have issued securities or electronic money;
  • legal and natural persons residing in a participating * Member State who hold financial positions vis-à-vis residents from other participating Member States or who have carried out financial transactions with residents from other participating Member States.

The ECB must specify the actual reporting population, using existing statistics as far as possible and exempting specific classes of reporting agents.

Member States are responsible for their own tasks in the collection of statistics and are required to cooperate fully with the ESCB.

The ECB has regulatory power with regard to the definition and imposition of its statistical reporting requirements on the reporting agents *.

If a reporting agent residing in a participating Member State is suspected of an infringement of the statistical reporting requirements to the ECB, the ECB has the right to verify the accuracy and quality of the statistical information and to carry out its compulsory collection. It has the right to:

  • require submission of documents;
  • examine the books and records of the reporting agents;
  • take copies or extracts from such books and records; and
  • obtain written or oral explanations.

The ECB or the competent national central bank must notify the reporting agent in writing of its decision to verify statistical information or to collect it compulsorily. Data will be collected in accordance with national procedures. When a reporting agent opposes the verification process, the participating Member State in which the reporting agent’s premises are located must give the necessary assistance, including ensuring access to the reporting agent’s premises by the ECB or the national central bank.

Reporting agents resident in a participating Member State who fail to comply with their statistical reporting requirements may be subject to the following sanctions by the ECB:

  • if no statistical information is received by the ECB or national central bank by the established deadline, a daily penalty payment not exceeding EUR 10 000, with the total fine not exceeding EUR 100 000;
  • if the statistical information is incorrect, incomplete or in a form not complying with the requirements, a fine not exceeding EUR 200 000;
  • if a reporting agent obstructs the tasks of the ECB or national central bank by preventing physical access to his premises, a fine not exceeding EUR 200 000.

The ECB is required to act in accordance with the principles and procedures set out in Regulation (EC) No 2532/98 on the powers of the ECB to impose sanctions.

The statistical information is considered confidential when it allows reporting agents and any other legal person, natural person, entity or branch to be identified, either directly from their name or address or from an officially allocated identification code, or indirectly through deduction.

Reporting agents must be informed of the statistical and other administrative uses to which statistical information provided by them may be put. They can obtain information on the legal basis for transmission and on the adopted protection measures

The ESCB must use confidential statistical information exclusively for carrying out the ESCB’s tasks ESCB except:

  • if the reporting agent or the other legal person, natural person, entity or branch which can be identified has explicitly given its consent to the use of the statistical information for other purposes;
  • for their transmission to other ESS members;
  • for granting scientific research bodies access to confidential statistical information which does not allow direct identification and with the previous explicit consent of the authority which provided the information;
  • for the use of information by the national central banks in the field of prudential supervision or for the exercise of functions in accordance with the Statutes of the ESCB and the ECB.

The ECB and the national central banks must take all the necessary regulatory, administrative, technical and organisational measures to ensure the protection of confidential statistical information. Member States must take all the necessary measures to ensure confidentiality, including the imposition of enforcement measures and appropriate sanctions in the event of an infringement.

Key terms of the act

  • Participating Member State: an EU Member State which has adopted the single currency and is part of the euro zone;
  • Reporting agents: legal and natural persons and the entities referred to in Article 2 of Regulation (EC) No 2533/98, which are subject to the ECB’s statistical reporting requirements.

References

Act

Entry into force

Deadline for transposition in the Member States

Official Journal

Regulation (EC) No 2533/98

1.1.1999

27.11.1998 (articles 5, article 6 paragraph 4 and article 8 paragraph 9)

OJ L 318 of 27.11.1998

Amending act(s)

Entry into force

Deadline for transposition in the Member States

Official Journal

Regulation (EC) No 951/2009

15.10.2009

Official Journal L 269 of 14.10.2009

Related Acts

Regulation 290/2009 of the European Central Bank of 31 March 2009 amending Regulation (EC) No 63/2002 (ECB/2001/18) concerning statistics on interest rates applied by monetary financial institutions to deposits and loans vis-à-vis households and non-financial corporations (ECB/2009/7).

Regulation (EC) No 25/2009 of the European Central Bank of 19 December 2008 concerning the balance sheet of the monetary financial institutions sector (Recast) (ECB/2008/32).

Regulation (EC) No 24/2009 of the European Central Bank of 19 December 2008 concerning statistics on the assets and liabilities of financial vehicle corporations engaged in securitisation transactions (ECB/2008/30).

Regulation (EC) No 1053/2008 of the European Central Bank of 23 October 2008 on temporary changes to the rules relating to eligibility of collateral (ECB/2008/11).

Regulation (EC) No 958/2007 of the European Central Bank of 27 July 2007 concerning statistics on the assets and liabilities of investment funds (ECB/2007/8).

Regulation (EC) No 63/2002 of the European Central Bank of 20 December 2001 concerning statistics on interest rates applied by monetary financial institutions to deposits and loans vis-à-vis households and non-financial corporations (ECB/2001/18).

Regulation (EC) No 2819/98 of the European Central Bank of 1 December 1998 concerning the consolidated balance sheet of the monetary financial institutions sector (ECB/1998/16).

Introduction of the euro

Regulation (EC) No 1348/2007 of the European Central Bank of 9 November 2007 concerning transitional provisions for the application of minimum reserves by the European Central Bank following the introduction of the euro in Cyprus and Malta (ECB/2007/11).

Regulation (EC) No 1637/2006 of the European Central Bank of 2 November 2006 concerning transitional provisions for the application of minimum reserves by the European Central Bank following the introduction of the euro in Slovenia (ECB/2006/15).

Regulation (EC) No 2548/2000 of the European Central Bank of 2 November 2000 concerning transitional provisions for the application of minimum reserves by the European Central Bank following the introduction of the euro in Greece (ECB/2000/11).

Minimum reserves

Regulation (EC) No 1745/2003 of the European Central Bank of 12 September 2003 on the application of minimum reserves (ECB/2003/9).111

European Central Bank Regulation (EC) No 2157/1999 of 23 September 1999 on the powers of the European Central Bank to impose sanctions (ECB/1999/4).

Protecting Europe from large scale cyber-attacks and disruptions

Protecting Europe from large scale cyber-attacks and disruptions

Outline of the Community (European Union) legislation about Protecting Europe from large scale cyber-attacks and disruptions

Topics

These categories group together and put in context the legislative and non-legislative initiatives which deal with the same topic.

Information society > Internet Online activities and ICT standards

Protecting Europe from large scale cyber-attacks and disruptions

Document or Iniciative

Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions of 30 March 2009 on Critical Information Infrastructure Protection – “Protecting Europe from large scale cyber-attacks and disruptions: enhancing preparedness, security and resilience” [COM(2009) 149 final- Not published in the Official Journal].

Summary

This Communication gives details of the main challenges facing critical information infrastructures (CIIs) and proposes an action plan aimed at increasing their protection.

Challenges

Critical information infrastructures are vital for the economic and societal growth of the European Union (EU).

The risks to critical information infrastructures are constantly increasing. This is demonstrated by the growing use of different computer technologies for improper purposes, such as viruses, worms, malware, botnets and spam.

The sophistication of cyber-attacks, the complexity of infrastructures and their interdependency contribute to the increasing risk.

Moreover, the level of awareness across stakeholders is not always sufficient to devise effective safeguards and countermeasures.

Another weakness lies in the lack of coordination of national approaches to the security and resilience of CIIs as well as disparate levels of skill and preparedness. The result is a fragmentation and inefficiency across Europe.

While Member States remain ultimately responsible for defining CII-related policies, their implementation depends on the involvement of the private sector, which owns or controls a large number of CIIs. Furthermore, markets do not always provide sufficient incentives for the private sector to invest in the protection of CIIs at the level that governments would normally demand.

Governance mechanisms will be truly effective only if all participants have information to act upon. With regard to security incidents, reliable information sharing between Member States is still at an informal stage or forms part of bilateral exchanges. In addition, cyber-security exercises are still in an embryonic state.

The way forward and an action plan to combat cyber-attacks

The European Commission proposes an action plan based on five pillars:

Preparedness and prevention

The Commission invites Member States to define a minimum level of capabilities and services for Computer Emergency Response Teams (CERTs) with the support of the ENISA. Moreover, the Commission is to introduce a European Public Private Partnership for Resilience (EP3R) on security and resilience objectives. A European Forum will be established to facilitate information sharing between Member States.

Detection and response

The development and deployment of a European Information Sharing and Alert System (EISAS), reaching out to citizens and SMEs will be maintained.

Mitigation and recovery

The Commission invites Member States to devise national contingency plans, to organise exercises simulating large-scale cyber-incidents and to strengthen cooperation between national and governmental CERTs. The European Commission financially supports the development of pan-European exercises which may constitute the operational platform for European participation in international exercises.

International cooperation

International cooperation is envisaged with regard to the stability and resilience of the Internet in particular, for the defining of priorities, principles and guidelines, firstly at European level and then on a global scale.

Establishing criteria for European Critical Infrastructures in the ICT sector

Criteria for European Critical Infrastructures in the ICT sector will continue to be established.

Context

The World Economic Forum estimated in 2008 that there was a 10 to 20 % probability of a major CII breakdown in the next 10 years, which would generate a cost of USD 250 billion.

The cyber-attacks on Estonia, Lithuania and Georgia demonstrate the necessity for coordinated guidelines not only at European level but also globally.

Related Acts

Communication of 31 March 2011 from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions on Critical Information Infrastructure Protection ‘Achievements and next steps: towards global cyber-security’ [COM(2011) 163 final – Not published in the Official Journal].

This Communication reports on the implementation of the current action plan in the Member States and at national level. Although the initial results are encouraging, particularly at the level of the Cyber Europe 2011 exercise, it is crucial that the European Union (EU) should continue its efforts.
With a view to this, the Commission advocates:

  • promoting principles for the resilience and stability of the Internet;
  • building strategic international partnerships;
  • developing trust in the cloud;
  • establishing a network of well functioning National/Governmental CERTs by 2012;
  • developing a cyber-incident contingency plan by 2012;
  • reinforcing international coordination with regard to the safety and resilience of the Internet.

Employment Committee

Employment Committee

Outline of the Community (European Union) legislation about Employment Committee

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These categories group together and put in context the legislative and non-legislative initiatives which deal with the same topic.

Employment and social policy > Social dialogue and employee participation

Employment Committee

Document or Iniciative

Council Decision (EC) No 98/2000 of 24 January 2000 establishing the Employment Committee.

Summary

In order to promote coordination on employment and labour market policies, the Tripartite Social Summit for Growth and Employment was established in 2003. It institutionalises the informal summits held since December 2000.

Likewise, the Employment and the Labour Market Committee (ELMC) was set up in 1997. Its objective was to assist the Council in the employment field. This Committee basically fulfilled the functions associated with the European Employment Strategy (” Luxembourg process “), i.e.:

  • collective examination of the national employment reports;
  • preparation of the joint employment report by the Commission and the Council;
  • drafting of an opinion on the employment guidelines.

Following the entry into effect of the Treaty establishing the European Communities (Article 130), as amended by the Treaty of Amsterdam, the ELMC was replaced by the Employment Committee. The new Committee takes over from the ELMC and has been modified with a view to making it work more smoothly.

Mission

The mission of the Employment Committee is to:

  • promote the taking into account of the objective of a high level of employment in preparing and implementing Community policies and measures. It formulates opinions at the request of the Council of Ministers, the European Commission or on its own initiative, and prepares the discussions of the Employment, Social Policy, Health and Consumer Protection Council at the request of the Presidency of the Council of the European Union;
  • contribute to the procedure of adopting the major economic policy guidelines in order to ensure that they are consistent with the employment guidelines and contribute to synergy between the European strategy for employment, the coordination of macro-economic policies and the economic reform process;
  • promote exchanges of information and experience between Member States and with the Commission in these fields;
  • participate in the dialogue on macro-economic policies at Community level.

Membership

The Member States and the Commission each appoint two members of the Committee and they may also appoint two alternates. With a view to strengthening the Committee’s political clout, the members of the Committee and the alternates are selected from among senior experts possessing outstanding competence in the field of employment and labour market policy in the Member States. The Committee may call on external experts where appropriate to its agenda.

Operations

The Committee elects its chairperson from among its members for a non-renewable term of two years. The Chairperson is assisted by three vice-chairpersons. Meetings are convened by the Chairperson, either on his own initiative or at the request of at least half of the members of the Committee.

The Commission provides the analytical and organisational support for the Committee.

The Committee establishes its own rules of procedure.

The Committee may entrust the study of specific questions to its alternate members or to working groups. In such cases, the presidency is assumed by either the Commission, a member or an alternate member of the Committee, appointed by the Committee. The working groups may call up experts to assist them.

Liaison with other bodies

The ELMC consulted management and labour on an informal basis. The draft decision provides that the Committee shall consult management and labour and leaves a certain margin for manoeuvre as regards the mechanisms of this consultation, which must be established by the Committee.

The Employment Committee has been established to achieve improved coordination and to consolidate relations between the committees. Hence the draft decision provides that the Committee will work as appropriate in cooperation with other relevant bodies and committees dealing with economic policy matters, i.e. the Economic and Financial Committee (provided for in the Treaty) and the Economic Policy Committee (established by a Council Decision), the Social Protection Committee and the Education Committee.

Council Decision 97/16/EC establishing the Employment and Labour Market Committee ceases to exist.

References

Act Entry into force Deadline for transposition in the Member States Official Journal
Decision (EC) No 98/2000 24.01.2000 OJ L 29 of 04.02.2000