20.9.2000 Official Journal of the European Communities L 236/35 COMMISSION DECISION of 7 September 2000 amending Decision 98/467/EC establishing certain implementing provisions for European Parlia- ment and Council Decision No 888/98/EC establishing a programme of Community action to improve the functioning of the indirect taxation systems of the internal market (Fiscalis Programme) (notified under document number C(2000) 2509) (2000/565EC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Decision No 888/98/EC of the European Parliament and Council of 30 March 1998 establishing a programme of Community action to improve the functioning of the indirect taxation systems of the internal market (Fiscalis Programme) ('), and in particular Article 10 thereof, Whereas: 1) () ) 0] 0] The experience gained from the organisation of activities organised on the basis of Decision 98/467/EC (%) has indicated that, in the interest of sound and efficient management, certain changes are necessary to improve the management of the Programme. The increased involvement of Member States in the practical management of the Programme will reduce bureaucracy and improve efficiency. Evaluation is essential to the sound management of the Programme and the methods of evaluation must be responsive to change and capable of assessing the impact of the activities of the Programme. In the context of the internal market, there are benefits to be obtained from the exchange of experiences between officials responsible for indirect taxation and those working in related fields and that such cross-fertili- sation can best be achieved through the organisation of joint seminars. The extension of the scope of the implementing provi- sions to include certain expenses related to activities carried out by Member States on behalf of the Community (i.e. the Community components of existing and future communication and information-exchange systems, manuals and guides, as well as the development of necessary common tools for indirect taxation training, including linguistic training tools) further increases Member States' involvement in the manage- ment of the Programme, thereby improving the Programme's effectiveness and efficiency. L 126, 28.4.1998, p. 1. L 206, 23.7.1998, p. 43. (6) ) 1. Decision 98/467[EC should be amended accordingly. The measures provided for in this Decision are in accordance with the opinion of the Committee referred to in Article 11 of Decision No 888/98/EC, HAS ADOPTED THIS DECISION: Article 1 Decision 98/467/EC is amended as follows: Article 1 is replaced by the following: ‘Article 1 This Decision lays down certain implementing provisions in respect of European Parliament and Council Decision No 888/98EC establishing a programme of Community action to improve the functioning of the indirect taxation systems of the internal market (Fiscalis Programme). These provi- sions relate to: — the organisation of the activities referred to in Article 5 of Decision No 888/98/EC, — the financial management and control in connection with the activities referred to in Article 4(1) and (2), Article 5 and Article 6(1)(c) of Decision No 888/98/EC, — the procedures for continuous evaluation and follow-up of the activities referred to in Article 5 of Decision No 888/98/EC. . Article 5(2) is replaced by the following: 2. As a general rule, exchanges and seminars shall be completed within the same calendar year as that in which the Community bears the related expenses. Journeys by officials to or from other Member States related to multilat- eral controls shall be completed within a period of time not exceeding eight months. The last journey, within that eight- month period, shall be completed a the latest during the first calendar year following the year in which the multilat- eral control was selected in accordance with Article 5(3) of Decision No 888/98/EC for financial support from the Community. Exceptions to this general rule should be noti- fied to the Commission in advance. In the absence of an opinion to the contrary from the Commission within 10 working days of the receipt of the notification, the Community shall bear the expenses related to the activity concerned.’