98/467/EC: Commission Decision of 2 July 1998 establishing certain implementing provisions for European Parliament and Council Decision No 888/98/EC establishing a programme of Community action to improve the functioning of the indirect taxation systems of the internal market (Fiscalis programme) [notified under document number C(1998) 1819]
Date: 1998-07-02
Institutions: European Commission
Subjects: EU programme, action programme, fiscal policy, project evaluation, single market, tax law

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II

(Acts whose publication is not obligatory)

COMMISSION

COMMISSION DECISION

of 2 July 1998

establishing certain implementing provisions for European Parliament and
Council Decision No 888/98/EC establishing a programme of Community action
to improve the functioning of the indirect taxation systems of the internal
market (Fiscalis programme)

(notified under document number C(1998) 1819)

(98/467/EC)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European
Community,

Having regard to Decision No 888/98/EC of the Euro-
pean Parliament and Council of 30 March 1998 estab-
lishing a programme of Community action to improve
the functioning of the indirect taxation systems of the
internal market (Fiscalis programme) (1), and in particular
Article 10 thereof,

Whereas certain procedures should be established for the
implementation of the exchanges, seminars and multila-
teral controls referred to in Article 5 of the above de-
cision;

Whereas as many officials as possible should benefit from
the programme;

Whereas the planning and execution of these exchanges,
seminars and multilateral controls must be organised so as
to maximise the benefit and value-for-money for the
Community;

Whereas certain financial provisions should be adopted to
ensure the sound financial management and control of
the expenditure incurred by the exchanges, seminars and
multilateral controls, as provided for in Article 8 of the
above decision;

(1) OJ L 126, 28. 4. 1998, p. 1.

Whereas certain procedures should be established to
guarantee the continuous evaluation provided for
in
Article 12 of the above decision;

Whereas the measures provided for in this Decision are in
accordance with the opinion of the Committee referred to
in Article 11 of Decision No 888/98/EC,

HAS ADOPTED THIS DECISION:

Article 1

This decision lays down certain implementing provisions
in respect of European Parliament and Council Decision
No 888/98/EC establishing a programme of Community
action to improve the functioning of the indirect taxation
systems of the internal market (Fiscalis programme); these
provisions relate to:

— the organisation of exchanges, seminars and multila-

teral controls,

— the financial procedures for the payment and reim-
bursement of expenses in connection with exchanges,
seminars and multilateral controls,
continuous

procedures

evaluation

— the

for

of

exchanges, seminars and multilateral controls.

Article 2

Each Member State shall ensure that their representative
to the Committee referred to in Article 11 of Decision
No 888/98/EC (‘the Committee’) shall be responsible for
the coordination of their Member State’s fulfilment of the
provisions of this decision. Where a Member State is
represented by two representatives they shall jointly be so
responsible.

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TITLE I

GENERAL PROVISIONS

Article 3

The Member States shall ensure that their officials
the opportunities available

1.
are regularly informed of
under the Fiscalis programme.

2.
The Member States shall ensure that all their offi-
cials chosen to participate in exchanges, seminars and
multilateral controls are able to communicate well in the
languages used during these activities.

3.
As a general rule, the Member States shall ensure
that the Community does not bear the expenses related to
more than:

— one exchange per official during the programme,
— one multilateral control per official in a given year,

and

— two seminars per official in a given year.

Exceptions to this general rule should be notified to the
Commission in advance. In the absence of an opinion to
the contrary from the Commission within 10 working
days of the receipt of the notification, the Community
shall bear the expenses related to the activity concerned.

The Member States shall choose officials from all
4.
appropriate parts of their administrations to participate in
exchanges, seminars and multilateral controls.

5.
The Member States shall ensure that their officials
chosen to participate in exchanges, seminars and multila-
teral controls are suitably qualified;
fully prepared in
advance; and attend and participate fully in the activities
involved.

The Member States shall communicate each year to
6.
the Commission the number of officials in their adminis-
tration they consider eligible to participate in exchanges,
seminars and multilateral controls. Eligible officials shall
be those defined by Article 2(c) of Decision No 888/
98/EC.

Article 4

1.
Each Member State shall communicate to the
Commission any duties or tasks carried out by their own
officials which their legal system does not permit to be
entrusted to an official from another Member State in the
course of an exchange or a multilateral control. The
nature of the specific exclusion shall also be communi-
cated to the Commission. The Commission shall collate
this information and make it available to all Member
States.

exchange or multilateral control that permit the fulfil-
ment of the objectives of the exchange or multilateral
control. Each Member State shall consider all duties and
tasks carried out by their own officials holding a similar
position as potentially appropriate for an official from
another Member State to carry out, except those specif-
ically excluded and communicated to the Commission in
accordance with Article 4(1).

Article 5

1.
The Community may only bear travel and subsis-
tence expenses incurred by officials in the course of
exchanges, seminars and multilateral controls that take
place other than in the Member State of the official.
Travel and subsistence expenses incurred by officials in
the course of exchanges,
and multilateral
controls that take place in their own Member State shall
be borne by the Member State concerned.

seminars

2.
As a general rule, exchanges and seminars shall be
completed within the same calendar year as that in which
the Community bears the related expenses. Journeys by
officials to or from other Member States related to multi-
lateral controls shall be completed within five months of
the decision that the Community will bear part of the
the particular control. Exceptions to this
expenses of
general rule should be notified to the Commission in
advance. In the absence of an opinion to the contrary
from the Commission within 10 working days of the
receipt of the notification, the Community shall bear the
expenses related to the activity concerned.

TITLE II

EXCHANGES

Article 6

State within the duration of

Member States shall ensure that their choice of Member
States to be visited by their officials (‘host Member States’)
rule, each
is geographically balanced. As a general
Member State shall send at least three officials to each
other Member
the
programme and shall ensure that the average of the dura-
tion of all the exchanges on which they send their offi-
cials in a given year shall not be less than two weeks.
Exceptions to this general rule should be notified to the
Commission before the end of August each year. In the
absence of an opinion to the contrary from the Commis-
sion within 10 working days of the receipt of the notifica-
tion, the Community shall bear the expenses related to
the activity concerned.

Article 7

2.
Each Member State shall ensure that officials from
other Member States shall be entrusted with all appro-
priate duties and tasks to be carried out during the

1.
Each year, the Member States shall choose: the offi-
cials to participate in exchanges (‘exchange officials’); the
objective and particular work activity of each proposed

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exchange; and potential host Member States. The number
of exchanges so selected shall be determined in the light
of total amount of travel and subsistence expenses estab-
lished in accordance with Article 10(1) and (2). The
exchanges chosen shall be those where the combination
of exchange official, objective and work activity, and host
Member State, are most likely to meet the general objec-
tives of
the programme, as set down in Article 3 of
Decision No 888/98/EC.

2.
The Member State of origin shall ensure that each
exchange official completes an exchange proposal form,
established by the
in accordance with the model
Commission, indicating the objectives of the exchange
and the professional experience of the candidate. The
Member State of origin shall ensure that the objectives
and particular work activity of the exchange have been
discussed and agreed with the superior manager of the
exchange official.

For each selected candidate, the Member State of
3.
origin shall send the completed exchange proposal form
to any appropriate host Member States that have been
identified.

receipt of

4. Within two weeks of
the exchange
proposal form, the host Member State shall, as a general
rule, confirm to the origin Member State that
the
exchange will take place on the basis of the exchange
proposal form. The name and contact details of an official
who will organise the exchange (‘host official’) shall also
be communicated to the Member State of origin. If the
host Member State is unable to confirm the exchange
within the two weeks, the Commission shall be notified
by the host Member State.

Both Member States shall ensure that the exchange
5.
official and the host official reach agreement in advance
of the exchange on the objectives and particular work
activity of the exchange; the duties to be entrusted to the
any
the host
exchange official by
linguistic or specific professional requirements; the date
of the exchange and any other relevant details.

administration;

The host Member State shall take any other neces-
6.
sary steps to ensure that in its planning and execution of
the exchange, the exchange official plays an effective part
in the activities of the host administration.

The host Member State shall

7.
take any necessary
steps to ensure that during the exchange, the civil liability
of the exchange official in the performance of his duties
shall be treated in the same way as that of officials of the
host Member State. The Member State of origin and the
host Member State shall take any steps they consider
necessary to ensure that the exchange official is bound by

the same rules of professional secrecy as officials of the
host Member State during the exchange.

TITLE III

SEMINARS

Article 8

1. No more than 15 seminars may be organised in any
given year. Proposals for seminars may be made by the
Member States or the Commission. The seminars chosen
shall be those which are most likely to meet the general
objectives of the programme, as set down in Article 3 of
Decision No 888/98/EC.

Seminars may last between two and three working

2.
days, as appropriate.

The travel and subsistence expenses of two represen-
3.
tatives from each Member State (but not including the
host Member State) and no more than five outside experts
may be borne by the Community for each seminar. The
Commission and the host Member State may agree to
the
permit more representatives
Member States
their
expenses being borne by the Community. In addition the
travel and subsistence expenses for one day for one offi-
cial from no more than five Member States other than the
host Member State may also be borne by the Community
for a preparatory meeting for each seminar. The Commis-
sion and the host Member State shall agree jointly on the
need for such a meeting.

to attend the seminar, without

from any or all of

4.
The Community shall bear other expenses relating
to the organisation of seminars not covered by the travel
and subsistence expenses of officials and agreed between
the Commission and the host Member State in ac-
cordance with the following paragraph. The Commission
shall reimburse directly these expenses. The financial
control procedures set out in Annex I to this decision
shall be respected.

5.
The venue for each seminar and the supply of any
equipment or facilities required shall be agreed between
the Commission and the host Member State, taking into
account: accessibility from other Member States; avail-
ability of appropriate facilities and value-for-money; and
the rates
subsistence
expenses for the host Member State.

reimbursement of

in force for

Each seminar shall be jointly planned and executed
6.
by the Commission and the host Member State to ensure
the greatest possible active participation and involvement
of the participants.

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TITLE IV

TITLE V

MULTILATERAL CONTROLS

Article 9

1.
As a general rule, the Community may only bear the
travel and subsistence expenses entailed by a maximum of
two return journeys to another Member State, per official,
per multilateral control and a total of 10 days subsistence
per official per multilateral control. Exceptions to this
general rule should be notified to the Commission in
advance. In the absence of an opinion to the contrary
from the Commission within 10 working days of the
receipt of the notification, the Community shall bear the
expenses related to the activity concerned. The Com-
munity may only bear the travel and subsistence expenses
in this way of two officials per Member State, per multi-
lateral control.

2.
for
The number of multilateral controls chosen,
which the travel and subsistence expenses shall be borne
by the Community, shall be determined in the light of
total amount of travel and subsistence expenses estab-
lished in accordance with Article 10(1) and (2). The multi-
lateral controls chosen shall be those which are most
likely to meet the general objectives of the programme, as
set down in Article 3 of Decision No 888/98/EC.

Each proposal for a multilateral control shall be evaluated
on the basis of the following information supplied by the
proposing Member State to the Commission and all other
Member States:

— the industrial sector and approximate size of
taxable person or persons to be controlled,

the

— the justification for a multilateral control,

— the justification for the Community to bear some of
the expenses, in relation to the general objectives of
the programme, as set down in Article 3 of Decision
No 888/98/EC,

— and any other relevant information.

In addition,
the proposing Member State shall simul-
taneously inform all other Member States where the
taxable person or persons involved have or may possibly
have fiscal obligations, of
the taxable
person or persons to be controlled.

the identity of

some of

For each multilateral control for which it has been
3.
agreed that
the
the Community will bear
expenses, the Member State which proposed the control
shall be responsible for the planning and execution of the
multilateral control, in consultation with the other parti-
cipating Member States. In accordance with paragraph
one, the multilateral controls may not, as a general rule,
entail more than two journeys to another Member State
for the officials involved.

FINANCIAL MANAGEMENT AND CONTROL

Article 10

1.
The total amount of travel and subsistence expenses
incurred by the officials of each Member State in a given
year that may be borne by the Community shall be deter-
mined by the Commission, taking into account:

— the annual budgetary appropriations authorised for the

Fiscalis programme,

— the appropriations required for Fiscalis activities other
than exchanges, seminars and multilateral controls,
— the appropriations required to reimburse the cost of
participation of officials and outside experts at semi-
nars,

— the number of officials in each Member State eligible
to participate in the activities of the programme (in
accordance with Article 3(6)),
— the number of Member States,
— any adjustments made in accordance with paragraph
2; and in the light of the reports referred to in para-
graph 10,

— and the number of taxable persons in each Member

State making intra-Community supplies.

2.
The total amount of travel and subsistence expenses
for exchanges, seminars and multilateral controls that may
be borne by the Community for each Member State may
be adjusted throughout the year. Such adjustments shall
be justified in the light of the reports of actual and fore-
cast expenditure referred to in paragraph 9.

3.
If the total amount of expenses incurred in a given
year by the officials of a Member State in the course of
exchanges, seminars and multilateral controls exceeds the
total amount for that Member State determined according
to paragraphs 1 and 2, the additional amount of expenses
shall be borne by the Member State concerned, in accord-
ance with Article 8(3)a of Decision No 888/98/EC.

The Member States shall ensure that their officials
4.
participating in exchanges,
seminars and multilateral
controls are appropriately insured against any moral,
material or bodily harm they may incur in the course of
the journey to or from, or stay in, the place where the
exchanges, seminars and multilateral controls are carried
out. In particular, an official using his own car shall
remain liable for any accidents to his car or to third
parties in accordance with the laws in force where any
such accident occurs. No moral, material or bodily harm
incurred by an official in the course of the journey to or
from or stay in the place where the exchanges, seminars
and multilateral controls are carried out may be the
subject of a claim against the Community.

The Member States shall reimburse on behalf of the
5.
Community the travel and subsistence expenses incurred
by officials in the course of exchanges, seminars or multi-
travel and
lateral controls up to the total amount of

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subsistence expense established in accordance with para-
graphs 1 and 2. The Member States shall ensure that only
expenses incurred in accordance with the rules set down
in Annex I to this Decision are reimbursed.

the total amount

The Commission shall

6.
in turn reimburse the
Member States the expenses they have reimbursed on
behalf of the Community in accordance with paragraph 5.
A maximum of 60 % of
the
Community will bear for each Member State will be paid
to each Member State at
the year.
Further payments to the Member States may be made
subsequently, as necessary. These subsequent payments
may be withheld until the Commission considers that all
the provisions of this decision, in particular paragraphs 9
and 10 and Title VI, have been fulfilled.

the beginning of

that

All

funds paid to the Member States by the
7.
the
Commission shall be made in the currency of
Community budget for the given year. The Member States
may reimburse the expenses in any appropriate Com-
munity currency, provided that only the official conver-
sion rates established by the Commission are applied. The
Member States shall bear any costs incurred in converting
currency.

The Member States shall preserve for five years all

8.
necessary supporting documentation.

9.
Each Member State shall send to the Commission
before the end of August each year, a report of actual and
forecast expenditure on travel and subsistence,
in ac-
cordance with a Commission model.

10.
Each Member State shall send to the Commission
before 20 February each year, a report of actual expendi-
ture on travel and subsistence in the preceding year, in
accordance with a Commission model.

11.
If, in exceptional circumstances, any of the funds
paid to a Member State remain unspent they shall, with
the prior agreement of the Commission, be considered as
part of the payment of the amount of the following year.
The first payment of the following year shall be reduced
by the corresponding amount. The Commission may,
alternatively, recover any unspent funds from the Member
States.

TITLE VI

REPORTS AND EVALUATION

Article 11

1.
The Member States shall ensure that the evaluation
forms set out in Annex II to this Decision are completed
and countersigned and communicated to the Commission
within the deadlines indicated:

— evaluation of the exchange by the exchange official
(within two weeks of the completion of the exchange).
This shall also be sent to the host Member State,

— evaluation of the exchange by the host official (within
two weeks of the completion of the exchange). This
shall also be sent to the origin Member State,

— evaluation of the exchange by the superior manager of
the

(within six months of

the exchange official
completion of the exchange),

— evaluation of the seminar by each participant (before

departure from the seminar),

— evaluation of

the seminar by each Member State
(within six months of the completion of the seminar),

— evaluation of each multilateral control by the Member
States involved (within two months of the completion
of the control).

shall

ensure

The Commission and the Member States, as appro-
2.
priate,
are
the
completed. The Member States shall ensure that these
reports are circulated throughout their administration, as
appropriate.

following reports

that

— report of the exchange by the exchange official,

— report of the seminar by one participant per Member

State,

— report of the seminar drawn up by the Commission
and the host Member State. This report shall be sent
to all Member States within three months of
the
completion of the seminar and shall be subsequently
discussed by the Committee,

— report of each multilateral control by the host
Member State. This
to the
report
Commission within eight months of the decision that
the Community will bear some of the costs of the
multilateral control. The Commission shall forward
the report to all Member States and it shall subse-
quently be discussed by the Committee.

shall be sent

Article 12

This Decision shall enter into force on the day of its
publication in the Official Journal of the European
Communities.

It shall apply from 1 January 1998.

Article 13

This Decision is addressed to the Member States.

Done at Brussels, 2 July 1998.

For the Commission

Mario MONTI

Member of the Commission

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ANNEX I

RULES CONCERNING THE REIMBURSEMENT OF TRAVEL AND SUBSISTENCE
EXPENSES (Article 10(5))

1. Arrangements common to exchanges, seminars and multilateral controls

(a) Travelling expenses to and from the host Member State

— Travel by train

Where the length of the outward and return journeys total less than 800 km, the trip shall be made
by train and will be reimbursed on the basis of the price of a first-class railway ticket. Reservation
expenses and the supplements for high-speed trains can also be reimbursed.

— Travel by air

Where the length of the outward and return journeys total more than 800 km the trip may be made
by air. Air travel is in economy class and special rates must be used where they are available. Where
the travel conditions allow, reduced tariffs must be used (PEX or others). In the latter case, an addi-
tional daily subsistence allowance may be granted for the minimum period necessary in order to
satisfy the conditions for the application of this type of tariff. Where the stay is extended in this way,
the total cost (air travel expenses and additional daily subsistence allowances) must be lower than the
normal ticket prices. Additional daily subsistence allowances for an extended stay will not be granted
when normal tariffs are used.

Journeys of under 800 km are permitted by air if the total cost (i.e. travel and daily allowance for time
spent travelling) is cheaper than that of a journey by rail.

Travel by air is authorised for outward and return journeys of less than 800 km in the following cases:

— when the journey includes a sea-crossing,

— in cases of emergency or force majeure.

— Travel by private vehicle

Officials travelling by private vehicle can be reimbursed on the basis of the price of the first class rail
fare or the most economic air fare whichever is the lowest. The first class rail fare of the normal train
service (and not high speed services) shall be used; e.g. TGV, Thalys fares shall not be used for this
calculation.

If two or more officials who are entitled to a reimbursement of their travelling expenses use the same
vehicle, reimbursement is carried out only to the person having charge of the vehicle, at the rate of
150 %.

— Travel by boat

Additional expenses for a journey by boat are not reimbursable since they are included in the price of
the first class rail fare.

The journey to and from the railway station or airport may be reimbursed on the basis of the cost of
public transport. Where there is no public transport link, the reimbursement will be on the basis of the
first-class rail-fare for an equivalent distance. Taxi fares are not reimbursed unless the flight or train leaves
before 08.00 and/or arrives after 21.00 or in cases of emergency or force majeure.

Exchanges/seminars/multilateral controls combined with holidays

In general, participants will refrain from combining an exchange/seminar/multilateral control with holi-
days taken at the place of the exchange/seminar/multilateral control. However in certain circumstances,
duly approved by the representative of the Member State to the Committee, an exception may be made
and the following rules will be observed:

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— if more than three working days are taken, the equivalent of half the cost of a return journey between
the place of origin and the place of exchange/seminar, excluding any supplement, will be reimbursed,

— the travelling time normally needed to reach or return from the place of exchange/seminar is con-
sidered as a holiday (and counts towards the three working days) when the travelling takes place on a
working day.

Where the conditions and dates of travel allow, the cheapest fare available will be taken into account for
the purpose of determining the part of the expenses to be paid by the official on exchange or participa-
ting in a seminar.

(b) Living expenses

The official is entitled to a flat-rate daily subsistence allowance to cover in particular accommodation,
breakfast, meals, local travelling and other expenditure. Taxi expenses at the place of destination are
included in the daily subsistence allowance and cannot be reimbursed by the Commission.

The rates of the daily subsistence allowance are those applicable to missions of Commission officials
(grades A 4-B) and shall be communicated by the Commission to the Member States annually.

The flat-rate daily subsistence allowance shall be broken down as follows:

— for each period of 24 hours: one day’s allowance,

— for a residual period of six hours or less: a quarter of the allowance for a whole day,

— for a residual period of 12 hours or less, but longer than six hours: half of the allowance for a whole

day,

— for a residual period longer than 12 hours: a whole day’s subsistence allowance.

For the calculation of the daily subsistence allowance, the following rules apply:

— in the event of travel by rail, the duration of the stay is determined by the times of departure and of

arrival of the train, plus 30 minutes before departure and after arrival,

— a journey by air is regarded as having begun two hours before take-off and finishing two hours after

the landing of the aircraft,

— where the use of a personal vehicle means extending the duration of the mission, travelling time for
an equivalent rail/air journey, whichever is the most economical, will be taken into account when
calculating the daily subsistence allowance.

Exchanges/seminars/multilateral controls combined with holidays

If more than three working days are taken, the official stay for the purpose of calculating the daily subsis-
tence allowance is reckoned as starting at the beginning of the exchange/seminar if the days are taken
before the exchange/seminar, and as finishing at the close of the exchange/seminar if the days taken
follow the official stay. Where a reduced-rate fare has been obtained, allowances will be calculated to take
account of the minimum period necessary to satisfy the conditions for the application of this type of
tariff.

Daily subsistence allowances are not paid in respect of travelling time normally needed to reach or return
from the place of exchange/seminar/multilateral control.

2. Arrangements specific to exchanges

(a) Payment of the expenses for travelling to different places in the host Member state shall be agreed
between the Member States concerned. The Commission will reimburse these expenses to the appropriate
Member state.

(b) In cases where the duration of the exchange exceeds 28 days at the same place, the rate of the subsistence

allowance is reduced by 25 %.

Reimbursement of seminar expenses other than travel and subsistence (Article 8(4))

1. Type of expenditure

Certain expenses directly connected with the organisation of seminars can be met by the Commission,
these are in particular the hiring of the rooms, interpretation, the installation and hiring of the inter-
preters’ cubicles, certain ancillary expenses such as the hiring of equipment (overhead projector, etc.). This
expenditure will be paid by the Commission after prior authorisation.

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2. VAT exemption

The Commission is exempted from all duties and taxes, in particular from value-added tax, pursuant to
the provisions of Articles 3 and 4 of the Protocol on the privileges and immunities of the European
Communities. The Commission will issue a certificate to support the exemption from VAT under Article
15(10) of Council Directive 77/388/EEC with the order for the hire of accommodation and equipment.

3. Testing the market

The Commission may decide, as appropriate, to carry out the necessary market test, purchase order and
payment procedures for these expenses. In other cases, where the Commission and the host Member State
agree that they shall jointly carry out these procedures, the following procedure shall be respected.

Transactions involving equipment hire and the supply of services shall be concluded only after an invita-
tion to tender. Thus it is necessary, as far as possible and by all suitable means, to ensure that the traders
eligible to make the supply have been subjected to competitive market conditions.

The host Member State is to carry out this market test as follows:

— the Member State shall make a rapid overview of the market (for the expenditure mentioned in para-
graph 1) and is to send a form, in accordance with a model to be drawn up by the Commission
together with a copy of the offers received (two offers per supply), by fax or by mail to the Commis-
sion,

— the Commission makes an official purchase order for the attention of the supplier concerned and

sends it with the VAT exemption certificate direct to the supplier,

— the supplier invoices his services to the European Commission for the attention of the DG XXI finan-
cial department. Unless otherwise stipulated, payment is made in the currency of the Community
Budget within 60 days of the receipt by the Commission of the final invoice formulated in the
currency of the Community budget.

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ANNEX II

FISCALIS EXCHANGE EVALUATION FORM 1

This form should be completed by each official who went on an exchange. It should be completed immedi-
ately on return. It should be sent immediately to your national Fiscalis coordinator.

Part A: About you

1. What is your name?

2. What is your gender?

Male

Female

3. What is your age?

4. Which is your country?

B
DK
D
EL
E

F
IRL
I
L
NL

A
P
FIN
S
UK

BG
CY
CZ
EE
HU

LV
LT
PL
RO
SK
SI

5. What is your work area? (you may tick more than one)

VAT

Excise

Direct tax

Customs

6. What is your position in your administration?

Director
Operational manager
Operational official

7. What is your work in your administration? (tick one only)

Audit/control
Fraud investigation
Recovery/collection
Administrative cooperation
Public/taxpayer relations

Training
Policy/legislation
Central management
Legal advice/litigation
Other (please indicate)

8. Have you participated in an exchange, seminar or multilateral control supported by the European Community before?

Exchange
Seminar
Multilateral control

How many?
How many?
How many?

9. How do you rate your language skills? (indicate your mother tongue)

DA

DE

EL

ES

FR

Fluent
Good
Basic

Fluent
Good
Basic

Fluent
Good
Basic

Fluent
Good
Basic

Fluent
Good
Basic

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IT

NL

PT

FI

SV

Fluent
Good
Basic

Fluent
Good
Basic

EN

Fluent
Good
Basic

Fluent
Good
Basic

Fluent
Good
Basic

Fluent
Good
Basic

Fluent
Good
Basic

Fluent
Good
Basic

Fluent
Good
Basic

Fluent
Good
Basic

10. Describe the language training your administration has provided you in your career:

Sufficient

Insufficient

11. Do you initiate or answer requests for administrative cooperation to/from other Member States?

Frequently

Occasionally

Never

12. How do you rate the usefulness of the Community systems of communication and information exchange (VIES, SEED, Fiscal SCENT, etc.)?

Very good

Good

Poor

Very poor

13. What Member State did you visit?

Part B: About the exchange

B
DK
D
EL
E

F
IRL
I
L
NL

A
P
FIN
S
UK

14. When did your exchange take place?

/

/

-

/

/

15. How many working (non-holiday) days did it cover?

16. What was the objective of your exchange? (tick as many as appropriate)

Gain general understanding of administration
Study particular administrative practice
Improve particular working methods
Other (please describe)

Improve particular professional skills
Improve particular cooperation relationship
Develop new forms of cooperation

17. What activities did you carry out? (tick as many as appropriate)

Attended internal training course/seminar
Attended internal meetings
Meetings/visits with officials
Read internal documents
Read taxpayer files
Helped develop internal policy

Assisted in desk-audit/investigation/recovery
Carried out desk-audit/investigation/recovery
Assisted in field-audit/investigation/recovery

Carried out field-audit/investigation/recovery
Purely administrative tasks
Other (please describe)

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18. If you participated in a desk or field audit or investigation, did you detect any tax evasion?

Yes

No

19. How do you rate the efforts of the host administration to meet your requirements?

Very good

Good

Poor

Very poor

Part C: Your evaluation of the benefit of the exchange

From your experience on the exchange:

20. Do you now expect to prevent and detect tax avoidance and tax evasion in the future:

A lot better?
Quite a lot better?
A bit better?
No better at all?

21. Is your understanding of Community indirect tax law and its national implementation and administration in your and other Member States now:

A lot better?
Quite a lot better?
A bit better?
No better at all?

22. Do you now expect to cooperate with officials from other Member States in the future:

A lot more efficiently, effectively and extensively?
Quite a lot more efficiently, effectively and extensively?
A bit more efficiently, effectively and extensively?
Not at all more efficiently, effectively and extensively?

23. Do you now expect to improve your personal administrative procedures:

A lot?
Quite a lot?
A bit?
Not at all?

24. To what extent do you expect other colleagues (or your unit or administration as a whole) to benefit from your experience?

A lot
Quite a lot
A bit
Not at all

25. Please describe any outstandingly good or bad points about the exchange, any important results not included above, or any other comments.

(Keep comments short and legible. Comments in English, French or German preferred)

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FISCALIS EXCHANGE EVALUATION FORM 2

This form should be completed by one official who played the biggest part in hosting an official from
another Member State. It should be completed on the departure of the official. It should be sent immediately
to your national Fiscalis coordinator.

Part A: About you and the exchange official

1. What is your name?

2. What is your Member State?

3. What is the name of the official you

hosted?

4. Which is their country?

B
DK
D
EL
E

B
DK
D
EL
E

F
IRL
I
L
NL

F
IRL
I
L
NL

A
P
FIN
S
UK

A
P
FIN
S
UK

BG
CY
CZ
EE
HU

LV
LT
PL
RO
SK
SI

5. How do you rate the level of preparation of the official?

Part B: About the exchange

Very good

Good

Poor

Very poor

6. How do you rate the commitment of the official to achieving their objectives?

Very good

Good

Poor

Very poor

7. How do you rate the ability to communicate of the official?

Very good

Good

Poor

Very poor

Part C: Your evaluation of the benefit of the exchange

From your experience in hosting the exchange:

8. Do you now expect to prevent and detect tax avoidance and tax evasion in the future:

A lot better?
Quite a lot better?
A bit better?
No better at all?

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9. Is your understanding of Community indirect tax law and its national implementation and administration in your and other Member States now:

A lot better?
Quite a lot better?
A bit better?
No better at all?

10. Do you now expect to cooperate with officials from other Member States in the future:

A lot more efficiently, effectively and extensively?
Quite a lot more efficiently, effectively and extensively?
A bit more efficiently, effectively and extensively?
Not at all more efficiently, effectively and extensively?

11. Do you now expect to improve your personal administrative procedures:

A lot?
Quite a lot?
A bit?
Not at all?

12. To what extent do you expect other colleagues (or your unit or administration as a whole) to benefit from the experience of hosting the exchange?

A lot
Quite a lot
A bit
Not at all

13. Please describe any outstanding good or bad points about the exchange, any important results not included above, or any other comments. (Keep

comments short and legible. Comments in English, French or German preferred)

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FISCALIS EXCHANGE EVALUATION FORM 3

This form should be completed by the line manager of the official who went on the exchange. It should be
completed six months after the return of the official.

It should then be sent immediately to your national Fiscalis coordinator.

1. Name of official on exchange

2. What is your name?

3. Which is your country?

B
DK
D
EL
E

F
IRL
I
L
NL

A
P
FIN
S
UK

BG
CY
CZ
EE
HU

LV
LT
PL
RO
SK
SI

Your evaluation of the benefit of the exchange

Because of the experience gained on the exchange:

4. Has your official since been able to prevent and detect tax avoidance and tax evasion:

A lot better?
Quite a lot better?
A bit better?
Not better at all?

5. Has your official’s understanding of Community indirect tax law and its national implementation and administration in your and other Member States

since become:

A lot better?
Quite a lot better?
A bit better?
No better at all?

6. Have you since found that your official cooperates with officials from other Member States:

A lot more efficiently, effectively and extensively?
Quite a lot more efficiently, effectively and extensively?
A bit more efficiently, effectively and extensively?
Not at all more efficiently, effectively and extensively?

7. Has your official since improved their personal administrative procedures:

A lot?
Quite a lot?
A bit?
Not at all?

8. To what extent have other officials (or your unit or administration as a whole) benefited from the experiences of your official?

A lot
Quite a lot
A bit
Not at all

9. Please describe any outstandingly good or bad points about the exchange, any important results not included above, or any other comments.

(Keep comments short and legible. Comments in English, French or German preferred)

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FISCALIS SEMINAR EVALUATION FORM 1

This form should be completed by each official who participated in a seminar. It should be completed before
the end of the seminar. It should be given directly to the Commission officials present.

Seminar attended

1. What is your name?

Part A: about you

2. What is your gender?

Male

Female

3. What is your age?

4. What is your Member State?

B
DK
D
EL
E

F
IRL
I
L
NL

A
P
FIN
S
UK

BG
CY
CZ
EE
HU

LV
LT
PL
RO
SK
SI

5. What is your work area? (you may tick more than one)

VAT

Excise

Direct tax

Customs

6. What is your position in your administration?

Director
Operational Manager
Operational Official

7. What is your work in your administration? (tick one only)

Audit/control
Fraud investigation
Recovery/collection
Public/taxpayer relations
Administrative cooperation

Training
Policy/Legislation
Central management
Legal advice/litigation
Other (please indicate)

8. Have you participated in an exchange, seminar or multilateral control supported by the European Community before?

Exchange
Seminar
Multilateral control

How many?
How many?
How many?

9. How do you rate your language skills? (indicate your mother tongue)

DA

DE

EL

ES

FR

Fluent
Good
Basic

Fluent
Good
Basic

Fluent
Good
Basic

Fluent
Good
Basic

Fluent
Good
Basic

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IT

NL

PT

FI

SV

Fluent
Good
Basic

Fluent
Good
Basic

EN

Fluent
Good
Basic

Fluent

Good
Basic

Fluent
Good
Basic

Fluent
Good
Basic

Fluent
Good
Basic

Fluent
Good
Basic

Fluent
Good
Basic

Fluent
Good
Basic

10. Describe the language training your administration has provided you in your career:

Sufficient

Insufficient

11. Do you initiate or answer requests for administrative cooperation to/from other Member States?

Frequently

Occasionally

Never

12. How do you rate the usefulness of the Community systems of communication and information exchange (VIES, SEED, Fiscal SCENT, etc.)?

Very good

Good

Poor

Very poor

Part B: About the seminar

13. How do you rate the choice of subject and objectives for the seminar?

Very good

Good

14. How do you rate the quality of the preparatory documents for the seminar?

Very good

Good

15. How do you rate the performance of the chairmen and reporters of the seminar and working groups?

Very good

Good

16. How do you rate the performance of the other participants in the seminar (and in the margins)?

Very good

17. How do you rate the quality of presentations made?

Very good

Good

Good

18. How do you rate the quality of debate in the plenary and the working groups?

Very good

Good

19. How do you rate the facilities of the seminar (conference rooms, equipment, interpretation etc.)?

Very good

Good

From your whole experience of the seminar (both the formal sessions and discussions in the margin)

Part C: Your evaluation of the benefit of the seminar

Poor

Poor

Poor

Poor

Poor

Poor

Poor

20. Do you now expect you or your administration as a whole to prevent and detect tax avoidance and tax evasion in the future:

A lot better?
Quite a lot better?
A bit better?
No better at all?

Very poor

Very poor

Very poor

Very poor

Very poor

Very poor

Very poor

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21. Is your understanding of Community indirect tax law and its national implementation and administration in your and other Member States now:

A lot better?
Quite a lot better?
A bit better?
No better at all?

22. Do you now expect you or your administration as a whole to cooperate with officials from other Member States in the future:

A lot more efficiently, effectively and extensively?
Quite a lot more efficiently, effectively and extensively?
A bit more efficiently, effectively and extensively?
Not at all more efficiently, effectively and extensively?

23. Do you now expect you or your administration as a whole to improve administrative procedures:

A lot?
Quite a lot?
A bit?
Not at all?

24. Please describe any outstandingly good or bad points about the seminar, any important results not included above, or any other comments. (Keep

comments short and legible. Comments in English, French or German preferred)

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FISCALIS SEMINAR EVALUATION FORM 2

This form should be completed by each official who participated in a seminar. It should be completed six
months after the end of the seminar. It should be sent immediately to the national Fiscalis coordinator.

1. Seminar attended

2. What is your name?

3. Which is your country?

B
DK
D
EL
E

F
IRL
I
L
NL

A
P
FIN
S
UK

BG
CY
CZ
EE
HU

LV
LT
PL
RO
SK
SI

As a result of your participation in the seminar and of subsequent follow-up within your administration:

4. Have you since been able to prevent and detect tax avoidance and tax evasion:

A lot better?
Quite a lot better?
A bit better?
No better at all?

5. Has your administration as a whole since been able to prevent and detect tax avoidance and tax evasion:

A lot better?
Quite a lot better?
A bit better?
No better at all?

6. Has your understanding of Community indirect tax law and its national implementation and administration in your and other Member States since

become:

A lot better?
Quite a lot better?
A bit better?
No better at all?

7. Has your administration’s understanding of Community indirect tax law and its national implementation and administration in your and other

Member States since become:

A lot better?
Quite a lot better?
A bit better?
No better at all?

8. Have you since cooperated with officials from other Member States:

A lot more efficiently, effectively and extensively?
Quite a lot more efficiently, effectively and extensively?
A bit more efficiently, effectively and extensively?
Not at all more efficiently, effectively and extensively?

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9. Has your administration as a whole since cooperated with administrations of other Member States:

A lot more efficiently, effectively and extensively?
Quite a lot more efficiently, effectively and extensively?
A bit more efficiently, effectively and extensively?
Not at all more efficiently, effectively and extensively?

10. Have you since improved your personal administrative procedures:

A lot?
Quite a lot?
A bit?
Not at all?

11. Has your administration as a whole improved administrative procedures:

A lot?
Quite a lot?
A bit?
Not at all?

12. Please describe any outstandingly good or bad points about the seminar, any important results not included above, or any other comments.

(Keep comments short and legible. Comments in English, French or German preferred)

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FISCALIS MULTILATERAL CONTROL EVALUATION FORM 1

This form should be completed by each official who participated in a meeting related to a multilateral
control which took place in another Member State. It should be sent following completion of work on the
multilateral control to the national Fiscalis coordinator.

Multilateral control codename

1. What is your name?

Part A: about you

2. What is your gender?

Male

Female

3. What is your age?

4. What is your Member State?

B
DK
D
EL
E

F
IRL
I
L
NL

A
P
FIN
S
UK

5. What is your work area? (you may tick more than one)

VAT

Excise

Direct tax

Customs

6. What is your position in your administration?

Director
Operational Manager
Operational Official

7. What is your work in your administration? (tick one only)

Audit/control
Fraud investigation
Recovery/collection
Policy/Legislation
Central management

Training
Public/taxpayer relations
Administrative co-operation
Legal advice/litigation
Other (please indicate)

8. Have you participated in an exchange, seminar or multilateral control supported by the European Community before?

Exchange
Seminar
Multilateral control

How many?
How many?
How many?

9. How do you rate your language skills? (indicate your mother tongue)

DA

DE

EL

ES

FR

Fluent
Good
Basic

Fluent
Good
Basic

Fluent
Good
Basic

Fluent
Good
Basic

Fluent
Good
Basic

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IT

NL

PT

FI

SV

Fluent
Good
Basic

Fluent
Good
Basic

EN

Fluent
Good
Basic

Fluent

Good
Basic

Fluent
Good
Basic

Fluent
Good
Basic

Fluent
Good
Basic

Fluent
Good
Basic

Fluent
Good
Basic

Fluent
Good
Basic

10. Describe the language training your administration has provided you in your career:

Sufficient

Insufficient

11. Do you initiate or answer requests for administrative cooperation to/from other Member States?

Frequently

Occasionally

Never

12. How do you rate the usefulness of the Community systems of communication and information exchange (VIES, SEED, Fiscal SCENT, etc.)?

Very good

Good

Poor

Very poor

13. Were the trader or traders a good choice for multilateral control?

Part B: Your evaluation of the multilateral control

Very good

Good

Poor

Very poor

14. Would you have controlled the trader within the next 12 months anyway?

Yes

15. How do you rate the performance of the lead Member State?

Very good

No

Good

16. How do you rate the performance of the other participating Member States?

Very good

Good

17. How do you rate the quality and quantity of information you received about the trader(s)?

Very good

Good

18. Did you detect any tax evasion by the trader or traders registered in your Member State?

Yes
No

If so, how much in ecu?

Poor

Poor

Poor

Very poor

Very poor

Very poor

19. How do you rate the cost-benefit of the multilateral control compared to uncoordinated national controls of the same trader or traders?

Very good

Good

Poor

Very poor

20. How do you rate the effect of the multilateral control on the future compliance of the trader or traders involved?

Very good

Good

Poor

Very poor

21. How do you rate the (deterrent) effect of the multilateral control on the compliance of other traders not covered by the control?

Very good

Good

Poor

Very poor

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Part C: Your evaluation of the wider benefit of the multilateral control

From your experience on the multilateral control:

22. Do you now expect to prevent and detect tax avoidance and tax evasion in the future:

A lot better?
Quite a lot better?
A bit better?
No better at all?

23. Is your understanding of Community indirect tax law and its national implementation and administration in your and other Member States now:

A lot better?
Quite a lot better?
A bit better?
No better at all?

24. Do you now expect to cooperate with officials from other Member States in the future:

A lot more efficiently, effectively and extensively?
Quite a lot more efficiently, effectively and extensively?
A bit more efficiently, effectively and extensively?
Not at all more efficiently, effectively and extensively?

25. Do you now expect to improve your personal administrative procedures:

A lot?
Quite a lot?
A bit?
Not at all?

26. To what extent do you expect other colleagues (or your unit or administration as a whole) to benefit from your experience?

A lot
Quite a lot
A bit
Not at all

24. Please describe any outstandingly good or bad points about the multilateral control, any important results not included above, or any other

comments. (Keep comments short and legible. Comments in English, French or German preferred)

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FISCALIS MULTILATERAL CONTROL EVALUATION FORM 2

This form should be completed by the official in charge of the team from the lead Member State. It should be
sent following completion of work on the multilateral control to the national Fiscalis coordinator. The
written report on the multilateral control should also be sent to the Fiscalis coordinator.

Multilateral control codename

1. What is your name?

2. What is your Member State?

3. What other Member States participated?

Part A: About you

B
DK
D
EL
E

B
DK
D
EL
E

F
IRL
I
L
NL

A
P
FIN
S
UK

Part B: About the multilateral control

F
IRL
I
L
NL

A
P
FIN
S
UK

4. What taxes or duties were controlled?

VAT

Excise

Direct tax

Customs

5. What trade sectors do the trader(s) belong to? (see NACE classification)

Division

Group

Class

6. What type of multilateral control was this?

Multinational
Coordinated

7. Why were the trader or traders selected?

Amount of revenue involved
Trade sector
Proportion of intra-Community trade

Random selection
National risk targeting/control programme
Suspected fraud

8. How do you rate the performance of the participating Member States?

Very good

Good

9. How do you rate the quality and quantity of information you received about the trader(s)?

Very good

Good

Poor

Poor

Very poor

Very poor

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10. Did you detect any tax evasion by the trader or traders registered in your Member State?

Yes
No

If so, how much in ecu?

11. How do you rate the cost-benefit of the multilateral control compared to uncoordinated national controls of the same trader or traders?

Very good

Good

Poor

Very poor

12. How do you rate the effect of the multilateral control on the future compliance of the trader or traders involved?

Very good

Good

Poor

Very poor

13. How do you rate the (deterrent) effect of the multilateral control on the compliance of other traders not covered by the control?

Very good

Good

Poor

Very poor

Part C: Your evaluation of the wider benefit of the multilateral control

From your experience on the multilateral control:

14. Do you now expect to prevent and detect tax avoidance and tax evasion in the future:

A lot better?
Quite a lot better?
A bit better?
No better at all?

15. Is your understanding of Community indirect tax law and its national implementation and administration in your and other Member States now:

A lot better?
Quite a lot better?
A bit better?
No better at all?

16. Do you now expect to cooperate with officials from other Member States in the future:

A lot more efficiently, effectively and extensively?
Quite a lot more efficiently, effectively and extensively?
A bit more efficiently, effectively and extensively?
Not at all more efficiently, effectively and extensively?

17. Do you now expect to improve your personal administrative procedures:

A lot?
Quite a lot?
A bit?
Not at all?

18. To what extent do you expect other colleagues (or your unit or administration as a whole) to benefit from your experience?

A lot
Quite a lot
A bit
Not at all

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19. Please describe any outstanding good or bad points about the multilateral control, any important results not included above, or any other

comments. (Keep comments short and legible. Comments in English, French or German preferred)