WRITTEN QUESTION E-0538/00

by Raffaele Costa (PPE-DE) to the Commission

(28 February 2000)

Subject: Fiscalis programme (1998-2002)

Could the Commission list the national administrative authorities, professional associations and (public or private) bodies to which sums or contributions have been allocated, stating the amount involved and whether or not payments have already been made, for each of the various actions included in the Fiscalis programme (1998-2002) (which has a budget of ECU 45 million, or approximately ITL 87 billion) in Italy and in the other Member States?

Has any action been taken to check that the funds were used for their intended purpose and the projects successfully implemented?

Answer given by Mr Bolkestein on behalf of the Commission

(3 May 2000)

The Fiscalis programme (established by Decision No 888/98/EC of the Parliament and the Council of 30 March 1998 establishing a programme of Community action to ameliorate the indirect taxation systems of the internal market(1)) aims to encourage and facilitate co-operation between the Community's indirect taxation administrations and between them and the Commission, in order to improve the indirect taxation systems of the internal market.

The programme is managed by the Commission, with a single set of financial and organisational rules. There are no sums or allocations made to national administrative bodies, professional associations or public or private bodies. The participants in the programme are Member States' indirect taxation administrations in partnership with the Commission. All payments are made by the Commission, although local costs are reimbursed through the agency of Member States' administrations.

The following information about the programme might be helpful:

- expenditure under the Fiscalis programme falls into two main areas. The first is the area of joint actions which includes seminars, exchanges and multilateral controls, aimed at officials and experts from these administrations. The cost of the participation of their officials in these actions is met by the Community and expenditure related to them is expected to account for approximately 2,8 million in 2000. The second area covers information exchange systems, manuals and guides and common training actions, of which information technology related activities account for the greater part (approximately half of the annual budget). Activities carried out in the field of information technology are often performed by external sub-contractors under the supervision of the Commission. Contracts are awarded to these companies under existing public procurement rules. Expenditure related to this second area of actions is expected to account for approximately 5,2 million in 2000;

- all activities approved under Fiscalis have to support Community objectives and to be of benefit to the internal market. There is management of actions with both ex-ante justification and ex-post evaluation by the Commission, with advice from Member States through the appropriate committee. Member States are obliged to keep records and supporting documents in relation to the management of any funds entrusted to them for a period of five years during which the Commission is entitled to perform controls to verify its proper management;

- the Commission will, as required by the Fiscalis Decision, submit a communication to the Parliament and the Council, by 30 June 2001 at the latest. This will provide an interim evaluation, prepared on the basis of the Member States' interim reports, with detailed information on the programme's activities.

(1) OJ L 126, 28.4.1998.