COMMISSION DELEGATED REGULATION (EU) 2022/2300

of 30 August 2022

supplementing Regulation (EU) 2021/847 of the European Parliament and of the Council with provisions on the establishment of a monitoring and evaluation framework for the Fiscalis programme for cooperation in the field of taxation

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) 2021/847 of the European Parliament and of the Council of 20 May 2021 establishing the ‘Fiscalis’ programme for cooperation in the field of taxation and repealing Regulation (EU) No 1286/2013 (1), and in particular Article 14(2) thereof,

Whereas:

(1) The indicators to report on the progress of the Fiscalis programme as established by Regulation (EU) 2021/847 (‘the Programme’) towards the achievement of the specific objectives set out in Article 3(2) of that Regulation are listed in Annex II to the Regulation.

(2) The indicators listed in Annex II to Regulation (EU) 2021/847, while suitable for the purpose of annual monitoring of the performance, do not sufficiently enable a comprehensive monitoring and evaluation of the Programmes’ activities and results in achieving its specific objectives. Therefore, additional indicators should be laid down as part of the monitoring and evaluation framework. Those additional indicators should measure the outputs, results and impacts of the Programme.

(3) To ensure that data for monitoring and evaluating the Programme are collected efficiently, effectively and in a timely manner, proportionate reporting requirements should be imposed that avoid double reporting and minimise administrative burdens.

(4) In order to ensure alignment with the start of the reporting period linked with the Programme’s monitoring and evaluation framework, this Delegated Regulation should apply retroactively, from 1 January 2022,

HAS ADOPTED THIS REGULATION:

Article 1 Monitoring and evaluation framework indicators and reporting requirements 1. When monitoring and evaluating the Programme in accordance with Article 14 and 15 of Regulation (EU) 2021/847, the following indicators shall be used as part of the monitoring and evaluation framework: (a) the indicators set out in Annex II to Regulation (EU) 2021/847; (b) the indicators set out in the Annex to this Regulation, which measure the outputs, results and impacts of the Programme. 2. The indicators referred to in paragraph 1 shall be measured annually, except the impact indicators referred to in points (1)(a) and (3) of the Annex to this Regulation which shall be measured every 2 years and as part of the interim and final evaluations, in accordance with Article 15 of Regulation (EU) 2021/847. 3. When required by the Commission, the recipients of the Programme funds shall provide the Commission with data and information related to the indicators referred to in paragraph 1, relevant for the purpose of contributing to the monitoring and evaluation framework.

Article 2 Entry into force and application 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 2022.

This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 30 August 2022. For the Commission The President Ursula VON DER LEYEN

(1) OJ L 188, 28.5.2021, p. 1.