limite de

Rat der
Europäischen Union
Brüssel, den 19. April 2016
(OR. en)
B
PU
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INF 49
API 35
I/A-PUNKT-VERMERK
Absender:
Empfänger:
Generalsekretariat des Rates
Ausschuss der Ständigen Vertreter/Rat
Nr. Vordok.:
7231/16
Betr.:
Zugang der Öffentlichkeit zu Dokumenten
– Zweitantrag Nr. 07/c/01/16
Die Delegationen erhalten in der Anlage den Entwurf einer Antwort des Rates auf den Zweitantrag
Nr. 07/c/01/16; diesen Entwurf hat die Gruppe im Wege einer schriftlichen Konsultation, die am
18. April 2016 abgeschlossen wurde, gebilligt.
Die italienische Delegation hat gegen den Antwortentwurf gestimmt und folgende Erklärung
abgegeben:
"Wir sind der Überzeugung, dass der Zugang verweigert werden muss, weil die Frage der
allgemeinen Umkehrung der Steuerschuldnerschaft eine laufende Diskussion betrifft und dieses
Thema unter Artikel 4 Absatz 1 Buchstabe a vierter Gedankenstrich der Verordnung (EU)
Nr. 1049/2001 des Europäischen Parlaments und des Rates vom 30. Mai 2001 über den Zugang der
Öffentlichkeit zu Dokumenten des Europäischen Parlaments, des Rates und der Kommission fällt."
Die Delegationen haben der Veröffentlichung des Abstimmungsergebnisses zugestimmt.
Der Ausschuss der Ständigen Vertreter wird daher ersucht, dem Rat zu empfehlen, dass er auf
seiner nächsten Tagung
–
dem in der Anlage enthaltenen Antwortentwurf als A-Punkt zustimmt und
–
beschließt, das Abstimmungsergebnis zu veröffentlichen.
Die Anlage liegt nur in englischer Sprache vor.
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REPLY ADOPTED BY THE COUNCIL ON ..................
TO CONFIRMATORY APPLICATION 07/c/01/16,
made by email on 16 March 2015,
pursuant to Article 7(2) of Regulation (EC) No 1049/2001,
for public access to documents 15196/15 and 15517/15
The Council has considered this confirmatory application under Regulation (EC) No 1049/2001 of
the European Parliament and of the Council of 30 May 2001 regarding public access to European
Parliament, Council and Commission documents (OJ L 145 of 31.5.2001, p. 43) (hereafter referred
to as "Regulation No 1049/2001") and Annex II to the Council’s Rules of Procedure (Council
Decision 2009/937/EU, Official Journal L 325, 11.12.2009, p. 35) and has come to the following
conclusion:
1.
The applicant requests documents 15196/15 and 15517/15. Document 15196/15 is a note from
the delegation of the Czech Republic to the Permanent Representatives Committee/Council on
"Combatting VAT fraud in the EU: use of the reverse charge mechanism - Exchange of
views". Document 15517/15 is a note from the (then) incoming Netherlands Presidency to the
Permanent Representatives Committee/Council on the same subject.
2.
In its reply dated 16 March 2016, the General Secretariat refused access to these documents.
3.
In the confirmatory application dated 16 March 2016, the applicant asks the Council to
reconsider this position. In addition, the applicant mentions his specific interest in having
access to these documents as rapporteur for the parliamentary report "Towards definitive
VAT system and fighting VAT fraud".
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4.
The Council has carefully considered the confirmatory application. Having thoroughly
examined the requested documents concerned by the request and carried out renewed
consultations, it has re-assessed the request for access in full consideration of the principles
underlying Regulation No 1049/2001, the aim of ensuring the widest possible public access to
documents.
5.
In so doing the Council has carefully scrutinized the content of the documents, having due
regard to the current state of play on negotiations related to tax issues and, in particular to the
fight against tax fraud. In that context, the Council took into account the information that has
already been made public on these matters.
6.
Having thoroughly examined the documents concerned, the Council has come to the
conclusion that full public access may be granted to the requested documents.
7.
The Council notes, however, that the present positive decision is based on the exceptional
circumstances of this concrete confirmatory application concerned and the specific requested
documents and that it can under no circumstances constitute a precedent for the future, since
each application shall be assessed and judged on its own merit, pursuant to the established
practice of the Council.
8.
The Council would like to point out that your specific interest as rapporteur in gaining
knowledge of the requested documents cannot be taken into account by the institution when
assessing a request for public access to documents, given that the purpose of Regulation
1049/2001 is to give the general public a right to access to documents of the institutions and
not to establish rules on privileged access. When the Council releases a document pursuant to
Regulation 1049/2001, it is obliged to do so erga omnes. 1
__________________________
1
Article 10(2) of Annex II to the Council’s Rules of Procedure, OJ L 285 of 16.10.2006, p. 63.
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