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Functions and Role

The General Assembly is the supreme body of IOTA comprising all the Members and Associate Members of the Organisation.

iota-ga.jpgIt convenes once a year and the powers and responsibilities of the General Assembly are:

  • to approve the agenda of the General Assembly proposed by the Executive Council;
  • to review and approve the activities and financial report;
  • to approve and amend the Charter;
  • to approve and amend the Financial Regulations;
  • to approve the admission requests for membership of the Organisation submitted by the Executive Council;
  • to take note of the termination of membership;
  • to approve the location of the annual General Assembly and to acknowledge Presidency for one or more years in advance;
  • to elect the Executive Council;
  • to appoint the Internal Auditors;
  • to approve the strategy of IOTA;
  • to adopt the work programme;
  • to fix the criteria and approve the membership contribution system;
  • to adopt and amend the budget;
  • to review the decisions of the Executive Council;
  • to appoint the Executive Secretary and decide on the prolongation and termination of his/her employment;
  • to decide the domicile of the Organisation;
  • to dissolve the Organisation.

An extraordinary General Assembly can be called by more than 50% of the total number of Members or by the Executive Council.

The date of the annual or extraordinary General Assembly shall be determined by the Executive Council. The President informs the Members and Associate Members in writing regarding the agenda and the date (s) of the General Assembly at least 60 days before the event takes place.

The administrative session of the General Assembly is held for the Members of the Organisation and the Secretariat exclusively.

A validly constituted General Assembly requires a quorum which is constituted by more than 50% of the total number of Members. Each Member represented at the General Assembly has one vote. The resolutions of the General Assembly are adopted with a simple majority of the votes (more than 50% of the votes submitted), unless stipulated otherwise in the Charter. The votes of more than 50% of the total number of Members are required for the appointment of the Executive Secretary and for the prolongation or termination of his/her employment.

The votes of two-thirds of the total number of Members are required in the following cases:

  • amendments to the Charter;
  • amendments to the Financial Regulations;
  • changes to the domicile of the Organisation;
  • fixing the criteria and approval of the membership contribution system;
  • dissolution of the Organisation.

A secret ballot is required in the following cases:

  • acceptance of application of the prospective Members and Associate Members;
  • acknowledgment of Presidency;
  • election of the Executive Council;
  • appointment of the Internal Auditors;
  • appointment of the Executive Secretary.

The applications for membership in the Organisation, for Presidency, for membership in the Executive Council or for the positions of the Internal Auditors are to be submitted to the Secretariat at the latest 30 days before the General Assembly takes place.

The selection process for the Presidency, and thus for the venue of the General Assembly, firstly gives priority to those candidates who have not previously hosted the General Assembly. Therefore if there is more than one candidate, priority will be given to that candidate who has never hosted the General Assembly; or, if all the candidates have previously hosted the General Assembly then priority will be given to the one(s) who have hosted on the least number of occasions. In the event that there is no candidate for President and/or insufficient candidates for the Executive Council or the office of Internal Auditor, the serving Executive Council will seek the required number of nominations for candidacy, in consultation with the membership. In case there are no candidates for the Presidency, the domicile of the Organisation will serve as the venue of the forthcoming General Assembly.

(from Article 10 “General Assembly” of the Charter)

 

About IOTA

The Intra-European Organisation of Tax Administrations (IOTA), is a non profit intergovernmental Organisation, which provides a forum to assist members in the European Countries to improve tax administrations.

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