Proposal for a Council Regulation on administrative cooperation and combating fraud in the field of value added tax (Recast)

Document date	20-05-2010
Publication date	22-01-2013
Reference	9601/10 ADD 1 REV 1
From	Presidency
To	Working Party on Tax Questions - Indirect Taxation (VAT)
External link	original PDF
Original document in PDF

COUNCIL OF PUBLIC Brussels, 20 May 2010

THE EUROPEAN UNION

9601/10

Interinstitutional File: ADD 1 REV 1

2009/0118 (CNS) LIMITE

FISC 42

REVISED ADDENDUM TO NOTE from: Presidency to: Working Party on Tax Questions - Indirect Taxation (VAT) No. Cion prop.: 12886/09 FISC 108 - COM(2009) 427 final¹ Subject: Proposal for a Council Regulation on administrative cooperation and combating

fraud in the field of value added tax (Recast)

Delegations will find attached draft statements on Chapter X of the abovementioned Proposal.

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DG G I LIMITE EN

ANNEX

• 1. 

  DRAFT STATEMENT OF THE REPRESENTATIVES OF THE GOVERNMENTS OF THE MEMBER STATES MEETING WITHIN THE COUNCIL ON CHAPTER X OF

  THE COUNCIL REGULATION OF […] ON ADMINISTRATIVE COOPERATION AND COMBATING FRAUD IN THE FIELD OF VALUE ADDED TAX

The Representatives of the Governments of the Member States welcome the establishment of the

EUROFISC network in accordance with the Council conclusions of 7 October 2008.

They agree on the following organisational and operational details for the functioning of the network:

(1) EUROFISC Liaison Officials

Member States will appoint their EUROFISC Liaison Official(s), chosen among experts in the fight against tax fraud, within two months from the date of application of the provisions of Chapter X of the Regulation and inform the Committee provided for in Article 60.1 thereof.

EUROFISC Liaison officials will channel their State’s exchanges of information in the working fields in which they participate and study, analyse and exchange experiences regarding types of fraud, national risk analysis, risk areas and other relevant information related to VAT fraud.

(2) EUROFISC Working Field Coordinators

As a rule, there should overall not be more than one EUROFISC working field coordinator per Member State.

The EUROFISC working field coordinator will facilitate the accomplishment of the tasks that are carried out in the working field and encourage compliance by EUROFISC Liaison officials with the tasks agreed in the working field.

ANNEX DG G I LIMITE EN

(3) The EUROFISC Group

EUROFISC Liaison Officials will meet in a Group, to be called EUROFISC Group. Commission representatives will take part in EUROFISC Group meetings, except where issues are treated which involve identifiable taxpayers.

The EUROFISC Group will be chaired by a EUROFISC Liaison Official, chosen by the Group for a period of one year, which may be extended. In the framework of the Group, EUROFISC Liaison Officials will in particular:

(i) Agree on the establishment and termination of EUROFISC working fields according to their utility.

(ii) Approve the annual report to be submitted to the Committee referred to in Article 60.1.

(iii) Appraise, at least on a yearly basis, the effectiveness of the information exchanged in the fight against fraud in each of the working fields.

(4) EUROFISC working field meetings

The EUROFISC Liaison Officials from Member States participating in each working field will meet as necessary. Meetings will be called by the Commission Services at the request of the EUROFISC working field coordinator, who will chair the meeting. At the meetings, the EUROFISC Liaison Officials will:

• 1. 

  Agree on the specific cases of interest which will be the subject of the exchange of information. They will also advise on preventive measures aimed at the risk sector targeted by the EUROFISC working field.

• 2. 

  Agree on the type of information to be exchanged as well as the practical arrangements for the exchanges.

ANNEX DG G I LIMITE EN

• 3. 

  Choose a EUROFISC working field coordinator from among the EUROFISC Liaison Officials of the Member States participating in the working field, for a period of one year which may be extended.

(5) First meeting of the EUROFISC Group

The EUROFISC Liaison Official of the Member State holding the six-monthly Presidency of the Council will call the first meeting of the EUROFISC Group, which will be held within three months from the date of application of the provisions of Chapter X of the Regulation.

The first agenda of the EUROFISC Group will include the appointment of its chair, the establishment of its Rules of Procedure, taking account of this Statement, and the discussion of proposals to establish working fields.

• 2. 

  DRAFT STATEMENT BY THE COMMISSION ON CHAPTER X

  [Statement to be distributed]

• 3. 

  DRAFT STATEMENT BY THE COUNCIL ON CHAPTER X

The Council states that EUROFISC will take advantage of the transfer of experience and knowledge from EUROCANET and AUTOCANET, mechanisms developed by the Belgian tax administration for multilateral cooperation.

ANNEX DG G I LIMITE EN

• 1. 

  Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast)