1. A multi-annual action programme 'Fiscalis 2020' ("the programme") is hereby established to improve the operation of the taxation systems in the internal market and to support cooperation in relation thereto.
2. The programme shall cover the period 1 January 2014 to 31 December 2020.
Article 2 -
Definitions
For the purpose of this Regulation, the following definitions shall apply:
(1)
"tax authorities" means the public authorities and other bodies in the participating countries which are responsible for administering taxation or tax-related activities;
(2)
"external experts" means:
(a)
representatives of governmental authorities, including those from countries not participating in the programme pursuant toArticle 3(2);
(b)
economic operators and organisations representing economic operators;
(c)
representatives of international and other relevant organisations;
(3)
"taxation" means the following:
(a)
value added tax provided for in Council Directive 2006/112/EC (10);
(b)
excise duties on alcohol provided for in Council Directive 92/83/EEC (11);
(c)
excise duties on tobacco products provided for in Council Directive 2011/64/EU (12);
(d)
taxes on energy products and electricity provided for in Council Directive 2003/96/EC (13);
(e)
other taxes falling within the scope of Article 2(1)(a) of Council Directive 2010/24/EU (14) in so far as they are relevant for the internal market and for administrative cooperation between the Member States;
(4)
"bilateral or multilateral controls" means the coordinated checking of the tax liability of one or more related taxable persons organised by two or more participating countries with common or complementary interests, which include at least two Member States.
Article 3 -
Participation in the programme
1. Participating countries shall be the Member States and the countries referred to in paragraph 2, provided the conditions set out in that paragraph are met.
2. The programme shall be open to participation by any of the following countries:
(a)
acceding countries, candidate countries and potential candidate countries benefiting from a pre-accession strategy, in accordance with the general principles and general terms and conditions for the participation of those countries in Union programmes established in the respective framework agreements, Association Council decisions or similar agreements;
(b)
partner countries of the European Neighbourhood Policy provided that those countries have reached a sufficient level of approximation of the relevant legislation and administrative methods to those of the Union.
The partner countries referred to in point (b) of the first subparagraph shall participate in the programme in accordance with provisions to be determined with those countries following the establishment of framework agreements concerning their participation in Union programmes. Their participation shall support only activities under the programme which are aimed at fighting tax fraud and tax evasion and addressing aggressive tax planning.
Article 4 -
Participation in activities under the programme
External experts may be invited to contribute to selected activities organised under the programme wherever essential for the achievement of the objectives referred to in Articles 5 and 6. The external experts shall be selected by the Commission together with the participating countries, on the basis of their skills, experience and knowledge relevant to the specific activities, taking into account any potential conflict of interest, and striking a balance between business representatives and other civil society experts. A list of selected external experts shall be made public and shall be regularly updated.
Article 5 -
Overall objective and specific objective
1. The overall objective of the programme shall be to improve the proper functioning of the taxation systems in the internal market by enhancing cooperation between participating countries, their tax authorities and their officials.
2. The specific objective of the programme shall be to support the fight against tax fraud, tax evasion and aggressive tax planning and the implementation of Union law in the field of taxation by ensuring exchange of information, by supporting administrative cooperation and, where necessary and appropriate, by enhancing the administrative capacity of participating countries with a view to assisting in reducing the administrative burden on tax authorities and the compliance costs for taxpayers.
3. The achievement of the objectives referred to in this Article shall be measured on the basis, in particular, of the following:
(a)
the availability of, and full access to, the common communication network for the European Information Systems;
(b)
the feedback from participating countries on the results of actions under the programme.
Article 6 -
Operational objectives and priorities of the programme
1. The operational objectives and priorities of the programme shall be the following:
(a)
to implement, improve, operate and support the European Information Systems for taxation;
(b)
to support administrative cooperation activities;
(c)
to reinforce the skills and competence of tax officials;
(d)
to enhance the understanding and implementation of Union law in the field of taxation;
(e)
to support the improvement of administrative procedures and the sharing of good administrative practices.
2. The objectives and priorities referred to in paragraph 1 shall be pursued with a particular emphasis on supporting the fight against tax fraud, tax evasion and aggressive tax planning.
CHAPTER II - Eligible actions
Article 7 -
Eligible actions
1. The programme shall provide, under the conditions set out in the annual work programme referred to in Article 14, financial support for the following:
(a)
joint actions:
(i)
seminars and workshops;
(ii)
project groups, generally composed of a limited number of countries, operational during a limited period of time to pursue a predefined objective with a precisely described outcome;
(iii)
bilateral or multilateral controls and other activities provided for in Union law on administrative cooperation, organised by two or more participating countries, which include at least two Member States;
(iv)
working visits organised by the participating countries or another country to enable officials to acquire or increase their expertise or knowledge in tax matters;
(v)
expert teams, namely structured forms of cooperation, with a non-permanent character, pooling expertise to perform tasks in specific domains, in particular in the European Information Systems, possibly with the support of online collaboration services, administrative assistance and infrastructure and equipment facilities;
(vi)
public administration capacity-building and supporting actions;
(vii)
studies;
(viii)
communication projects;
(ix)
any other activity in support of the overall, specific and operational objectives and priorities set out in Articles 5 and 6, provided that the necessity for such other activity is duly justified;
(b)
European Information Systems building: the development, maintenance, operation and quality control of Union components of the European Information Systems set out in point A of the Annex and new European Information Systems established under Union law, with a view to interconnecting tax authorities efficiently;
(c)
common training activities: jointly developed training actions to support the necessary professional skills and knowledge relating to taxation.
Working visits referred to in point (a)(iv) of the first subparagraph shall not exceed one month. For working visits organised within third countries, only travel and subsistence (accommodation and daily allowance) costs shall be eligible under the programme.
Expert teams referred to in point (a)(v) of the first subparagraph shall be organised by the Commission in cooperation with the participating countries and, unless duly justified, shall not exceed one year.
2. The resources for the eligible actions referred to in this Article shall be allocated in a balanced manner and in proportion to the real needs of those actions.
3. When evaluating the programme, the Commission shall assess the need for introducing budgetary ceilings for the various eligible actions.
Article 8 -
Specific implementation provisions for joint actions
1. Participation in joint actions referred to in point (a) of the first subparagraph of Article 7(1) shall be on a voluntary basis.
2. Participating countries shall ensure that officials with an appropriate profile and qualifications, including language skills, are nominated to participate in the joint actions.
3. Participating countries shall, where appropriate, take the necessary measures to raise awareness of the joint actions and to ensure that use is made of the outputs generated.
Article 9 -
Specific implementation provisions for the European Information Systems
1. The Commission and the participating countries shall ensure that the European Information Systems referred to in point A of the Annex are developed, operated and appropriately maintained.
2. The Commission shall coordinate, in cooperation with the participating countries, those aspects of the establishment and functioning of the Union and non-Union components of the European Information Systems referred to in point A of the Annex which are necessary to ensure their operability, interconnectivity and continuous improvement.
3. The use of the Union components of the European Information Systems referred to in point A of the Annex by non-participating countries shall be subject to agreements with those countries to be concluded in accordance with Article 218 of the Treaty on the Functioning of the European Union.
Article 10 -
Specific implementation provisions for common training activities
1. Participation in common training activities referred to in point (c) of the first subparagraph of Article 7(1) shall be on a voluntary basis.
2. Participating countries shall ensure that officials with an appropriate profile and qualifications, including language skills, are nominated to participate in the common training activities.
3. Participating countries shall integrate, where appropriate, jointly developed training content, including e-learning modules, training programmes and commonly agreed training standards into their national training programmes.
CHAPTER III - Financial framework
Article 11 -
Financial framework
1. The financial envelope for the implementation of the programme shall be EUR 223 366 000 in current prices.
2. The financial allocation for the programme may also cover expenses pertaining to preparatory, monitoring, checking, audit and evaluation activities which are required on a regular basis for the management of the programme and the achievement of its objectives; in particular, studies, meetings of experts, information and communication activities related to the objectives laid down in this Regulation, expenses linked to IT networks focusing on information processing and exchange, together with all other technical and administrative assistance expenses incurred by the Commission for the management of the programme.
The share of administrative expenditure shall, in general, not exceed 5 % of the overall cost of the programme.
Article 12 -
Types of intervention
1. The Commission shall implement the programme in accordance with Regulation (EU, Euratom) No 966/2012.
2. Union financial support for activities provided for in Article 7 shall take the form of:
(a)
grants;
(b)
public procurement contracts;
(c)
the reimbursement of costs incurred by external experts referred to in Article 4.
3. The co-financing rate for grants shall be up to 100 % of the eligible costs in the case of travel and accommodation costs, costs linked to the organisation of events and daily allowances.
That rate shall apply to all eligible actions with the exception of expert teams referred to in point (a)(v) of the first subparagraph of Article 7(1). The applicable co-financing rate for expert teams, where those actions require the awarding of grants, shall be set out in the annual work programmes.
4. The Union components of the European Information Systems shall be financed by the programme. Participating countries shall, in particular, bear the costs of the acquisition, development, installation, maintenance and day-to-day operation of the non-Union components of the European Information Systems.
Article 13 -
Protection of the financial interests of the Union
1. The Commission shall take appropriate measures to ensure that, where actions financed under this Regulation are implemented, the financial interests of the Union are protected by the application of preventive measures against fraud, corruption and any other illegal activities by effective checks and, if irregularities are detected, by the recovery of the amounts unduly paid and, where appropriate, by effective, proportionate and dissuasive administrative and financial penalties.
2. The Commission or its representatives and the Court of Auditors shall have the power of audit, on the basis of documents and on the spot, over all grant beneficiaries, contractors and subcontractors who have received Union funds under this Regulation.
3. The European Anti-fraud Office (OLAF) may carry out investigations, including on-the-spot checks and inspections, in accordance with the provisions and procedures laid down in Regulation (EC) No 1073/1999 of the European Parliament and of the Council (15) and Council Regulation (Euratom, EC) No 2185/96 (16) with a view to establishing whether there has been fraud, corruption or any other illegal activity affecting the financial interests of the Union in connection with a grant agreement or grant decision or a contract funded under this Regulation.
CHAPTER IV - Implementing powers
Article 14 -
Work programme
In order to implement the programme, the Commission shall, by means of implementing acts, adopt annual work programmes, which shall set out the objectives pursued, the expected results, the method of implementation and their total amount. They shall also contain a description of the actions to be financed, an indication of the amount allocated to each action type and an indicative implementation timetable. The annual work programmes shall include for grants the priorities, the essential evaluation criteria and the maximum rate of co-financing. Those implementing acts shall be based on the results of previous years and shall be adopted in accordance with the examination procedure referred to in Article 15(2).
Article 15 -
Committee procedure
1. The Commission shall be assisted by a committee. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011.
2. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.
CHAPTER V - Monitoring and evaluation
Article 16 -
Monitoring of actions under the programme
1. The Commission shall, in cooperation with the participating countries, monitor the programme and actions under it.
2. The Commission and participating countries shall establish qualitative and quantitative indicators and, where necessary, add new indicators during the course of the programme. The indicators shall be used to measure the effects of the programme against pre-defined baselines.
3. The Commission shall make public the outcome of the monitoring referred to in paragraph 1 and the indicators referred to in paragraph 2.
4. The outcome of the monitoring shall be used for the evaluation of the programme in accordance with Article 17.
Article 17 -
Evaluation and review
1. The Commission shall submit to the European Parliament and to the Council mid-term and final evaluation reports regarding the matters referred to in paragraphs 2 and 3. The results of those evaluations shall be integrated into decisions on possible renewal, modification or suspension of the programme for subsequent periods. Those evaluations shall be carried out by an independent external evaluator.
2. The Commission shall, by 30 June 2018, draw up a mid-term evaluation report on the achievement of the objectives of the actions under the programme, the efficiency of the use of resources and the added value at the European level of the programme. That report shall, additionally, address the simplification and the continued relevance of the objectives, as well as the contribution of the programme to the Union priorities of smart, sustainable and inclusive growth.
3. The Commission shall, by 31 December 2021, draw up a final evaluation report on the matters referred to in paragraph 2, and on the long-term impact and the sustainability of effects of the programme.
4. Upon request from the Commission, the participating countries shall provide it with all available data and information relevant for the purpose of contributing to its mid-term and final evaluation reports.
CHAPTER VI - Final provisions
Article 18 -
Repeal
Decision No 1482/2007/EC is repealed with effect from 1 January 2014.
However, financial obligations related to actions pursued under that Decision shall continue to be governed by it until their completion.
Article 19 -
Entry into force
This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 January 2014.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
