Vol. 486 No. 1
485 Mr. Quinn asked the Minister for Finance the proposed international multilateral agreements under the auspices of his Department which are currently being negotiated or prepared; in each case the international organisation, if any, through whose machinery the agreement is being negotiated; whether it is proposed to ratify or accede to the agreement if adopted; and if he will make a statement on the matter. [1022/98]
A revision of the Convention on the Harmonisation and Simplification of Customs Procedures (Kyoto Convention) is currently being negotiated with the World Customs Organisation. Negotiations are being completed on behalf of the European Union by the European Commission. Subject to agreement being reached at EU level, it is expected that all member states, including Ireland, will accede to the new convention.
486 Mr. Quinn asked the Minister for Finance the international multilateral agreements under the auspices of his Department which have been signed but not ratified or acceded to by the State; the date and place it was opened for signature in each case; the international organisation, if any, through whose machinery the agreement was negotiated; whether it is proposed to ratify or accede to the agreement; if so, when this will occur; and if he will make a statement on the matter. [1037/98]
The information requested by the Deputy is set out in the table below.
|
Title |
Date of Place of Signature |
International Organisation Involved |
Proposed Date of Ratification |
|
Convention, drawn up on the basis of Article K.3 of the Treaty on European Union on the use of information technology for customs purposes. |
26 July 1995 in Brussels |
European Union |
1998 |
|
Agreement on the provisional application between certain member states of the European Union in the Convention drawn up on the basis of Article K.3 of the Treaty on European Union on the use of information technology for customs purposes. |
26 July 1995 in Brussels |
European Union |
1998 |
|
Protocol drawn up on the basis of Article K.3 of the Treaty on European Union on the interpretation by way of preliminary rulings by the Court of Justice of the European Communities of the Convention on the use of information technology for customs purposes. |
29 November 1996 in Brussels |
European Union |
1998 |
|
Convention, drawn up on the basis of Article K.3 of the Treaty on European Union on mutual assistance and co-operation between Customs Administrations |
18 December 1997 in Brussels |
European Union |
1998 |
487 Mr. Quinn asked the Minister for Finance the international multilateral agreements under the auspices of his Department to which his attention has been drawn and which have not been signed by the State; the date and place it was opened for signature in each case; the international organisation, if any, through whose machinery the agreement was negotiated; whether it is proposed to sign the agreement; if so, when this will occur; and if he will make a statement on the matter. [1052/98]
The following conventions have not yet been signed by the State.
The Convention on Customs Treatment of Pool Containers used in International Trade, which is under the aegis of the United Nations, was opened for signature from 15 April 1994 to 14 April 1995 at the Office of the United Nations in Geneva.
Ireland has not yet signed this convention. However, it is envisaged that the European Union and the EU member states will accede to the convention when certain modifications to the Community Customs Code, which will facilitate its implementation, have been adopted by the EU Council. Technical discussions on these modifications to the code are taking place at preent between the Commission and the member states. These modifications are being considered within the context of the ongoing review at EU level of the provisions of the code.
The Joint Council of Europe/OECD Convention on Mutual Assistance on Tax Matters was opened for signature in Strasbourg on 25 January 1988 and entered into force on 15 December 1995 following its ratification by a fifth party. The Secretaries-General of both organisations function as depositaries of the convention. The purpose of the convention is to provide a new framework for multilateral co-operation between tax authorities.
To date many OECD and Council of Europe members have been reluctant to sign the convention. Whether Ireland will become a member to the convention is still under consideration. Provisions for mutual assistance are already provided for under existing networks of double taxation agreements and under EU legislation.
Additionally, in order to fully implement the convention it would be necessary to introduce specific legislation, for example, to provide for assistance to be given in the recovery of tax debts to other countries.
