Regulation 2013/1286 - Action programme to improve the operation of taxation systems in the EU for the period 2014-2020 (Fiscalis 2020) - Main contents

Supporting EU cooperation in fiscal affairs: Fiscalis 2020

SUMMARY OF:

Regulation (EU) 1286/2013 — action programme to improve the operation of taxation systems for the period 2014-2020

WHAT IS THE AIM OF THE REGULATION?

Fiscalis 2020 is an EU cooperation programme for the period 2014 to 2020, building on earlier multiannual action programmes for taxation. Its overall objective is to improve the functioning of EU taxation systems by increasing cooperation between participating countries, their tax authorities and their officials.Specifically, the programme aims to support the fight against tax fraud, evasion and avoidance as well as the implementation of EU taxation law by:

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  ensuring exchange of information;
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  supporting administrative cooperation;
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  assisting participating countries, where necessary and appropriate, to cut bureaucracy for tax authorities and to reduce compliance costs for taxpayers.

KEY POINTS

How the programme works and what it can doFiscalis 2020 will be guided by annual work programmes adopted by the European Commission. Its actions are funded through grants, public procurement contracts or reimbursement of external experts’ costs.These actions are open to officials working in tax administrations in the EU countries and in candidate and potential candidate countries that have joined the programme, as well as counterparts in European neighbourhood policy partner countries, under certain conditions.The programme’s operational objectives include:

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  implementing, improving, operating and supporting European information systems for taxation;
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  supporting administrative cooperation activities;
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  reinforcing the skills and competences of tax officials;
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  enhancing the understanding and implementation of EU law in the field of taxation;
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  supporting the improvement of administrative procedures and the sharing of good administrative practices.

Budget and eligible actions

The 2014 to 2020 programme has a budget of €223.4 million. Examples of eligible actions include:

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  seminars, workshops and project groups;
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  multilateral controls, presence of national officials in offices and administrative enquiries of tax administrations in other EU countries;
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  working visits to enable officials to acquire or increase their expertise or knowledge in tax matters;
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  activities for administrative and information technology capacity building;
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  studies;
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  training initiatives to address jointly identified needs.

Fiscalis 2020 activities are expected to contribute to the achievement of the Europe 2020 strategy for sustainable and inclusive growth, especially the digital agenda for Europe.

FROM WHEN DOES THE REGULATION APPLY?

It has applied since 1 January 2014.

BACKGROUND

For further information, see:

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  Fiscalis programme (European Commission).

MAIN DOCUMENT

Regulation (EU) No 1286/2013 of the European Parliament and of the Council of 11 December 2013 establishing an action programme to improve the operation of taxation systems in the European Union for the period 2014-2020 (Fiscalis 2020) and repealing Decision No 1482/2007/EC (OJ L 347, 20.12.2013, pp. 25-32)

last update 31.01.2018

This summary has been adopted from EUR-Lex.