Proposal for a Decision of the European Parliament and of the Council establishing a Community programme to improve the operation of taxation systems in the internal market (Fiscalis 2013) {SEC(2006) 566}
Date: 2006-05-17
Institutions: European Commission
Subjects: EU programme, cooperation policy, fiscal policy, single market, tax system

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 17.05.2006 
COM(2006) 202 final 

2006/0076 (COD) 

Proposal for a 

DECISION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

establishing a Community programme to improve the operation of taxation systems in 
the internal market (Fiscalis 2013) 

(presented by the Commission) 

{SEC(2006) 566} 

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EXPLANATORY MEMORANDUM 

1)  CONTEXT OF THE PROPOSAL 

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•  Grounds for and objectives of the proposal 

According to article 15(4)a of the Fiscalis 2003 - 2007 Decision, the Commission has 
to  submit  to  the  European  Parliament  and  the  Council  a  communication  on  the 
desirability  of  continuing  the  Fiscalis  programme,  accompanied,  if  relevant,  by  a 
suitable  proposal.  On  6  April  2005  the  Commission  adopted  a  Communication1, 
expressing the desirability to establish two successor programmes, Customs 2013 and 
Fiscalis 20132 for respectively the Customs 2007 and Fiscalis 2003 – 2007 programme. 

120 

•  General context 

The major challenge facing the European Union over the next years is to realise growth 
and jobs, as laid down in the re-launch of the Lisbon Strategy3. The 2013 programme 
will  actively  contribute  to  the  realisation  of  this  Strategy  by  continuing  to  develop 
cooperation between tax administrations in order to ensure that taxation systems fulfil 
the following objectives: 

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common application of Community tax legislation; 

the protection of national and Community financial interests; 

the  smooth  functioning  of  the  internal  market  through  the  combating  of  tax
avoidance and evasion including its international dimension; 

the avoidance of distortions of competition; and  

the continuing reduction of compliance burdens on administrations and taxable
persons alike. 

130 

•  Existing provisions in the area of the proposal 

The Fiscalis 2013 programme is the successor of the Fiscalis 2003-2007 programme. 

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•  Consistency with the other policies and objectives of the Union 

Not applicable. 

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2 

3 

COM(2005)111 of 6 April 2005 (Impact Assessment–SEC 2005/423) 
The  wording  Fiscalis  programme  refers  to  the  Fiscalis  programme  as  such  regardless  whether  it  is 
Fiscalis,  Fiscalis  2003-2007  or  Fiscalis  2013.  If  we  refer  to  a  particular  programme,  we  refer  to  it 
respectively as 2002 programme, 2007 programme or 2013 programme. 
COM (2005) 330 final of 20 July 2005 and SEC (2005)622/3 of 2 May 2005. 

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2)  CONSULTATION OF INTERESTED PARTIES AND IMPACT ASSESSMENT 

•  Consultation of interested parties 

211 

Consultation methods, main sectors targeted and general profile of respondents 

All participating countries participated in the mid-term evaluation e-survey, while case 
study  visits  were  conducted  in  five  of  them.  During  these  visits,  in-depth  interviews 
have  been  organised  with  coordinators  of  the  programme,  users  of  the  IT  systems, 
participants  in  events,  the  hierarchy  of  the  tax  administration  as  well  as  taxable 
persons. Participants in programme events are regularly asked for feedback as part of a 
built -in monitoring system for the 2007 programme. 

212 

Summary of responses and how they have been taken into account 

Stakeholders  consider  the  Fiscalis  programme  highly  relevant  to  the  needs  of  the 
participating  countries  and  agreed  that  the  Fiscalis  programme  helps  to  bring  about 
better cooperation and confidence building between their administrations and officials. 
Participating  countries  appreciated  in  particular  the  flexibility  offered  by  the 
programme and want this to be maintained in the future. They also emphasised that the 
programme has a key role in supporting participating countries to learn from each other 
and  as  such  allow  them  to  avoid  costly  mistakes.  The  mid-term  evaluation 
recommended  reinforcing  activities  in  the  area  of  training  and  dissemination  of 
information. These recommendations have been taken into account when drafting the 
new proposal. 

•  Collection and use of expertise 

There was no need for external expertise. 

•  Impact assessment 

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A first policy option, the stopping of the Fiscalis programme, will have an immediate 
and devastating effect for the Internal Market in general and for the functioning of the 
tax systems in particular. 

A  second  policy  option,  setting  up  the  2013  programme  as  an  extension  of  the  2007 
programme  without  providing  additional  resources  to  support  new  policy  initiatives 
and/or to reply to changed circumstances,  would imply a progressive deterioration of 
the current situation. Although this option might look satisfactory in the short term, it 
would  soon  show  its  limitations  and  undesirable  effects,  as  it  would  not  provide  tax 
administrations with sufficient resources to address the forthcoming challenges. 

A third policy option foresees that the 2013 programme is set up as an extension of the 
2007 programme reinforced with additional financial resources to support new policy 
initiatives on the one hand and to foresee a marginal increase of the budget of all other 
sub-headers  on  the  other  hand.  The  new  policy  initiatives  which  will  contribute  to  a 
large  extent  to  the  development  of  a  fully-fledged  electronic  tax  administration  will 
absorb  the  largest  share  of  these  additional  resources.  Additional  budget  is  also 
required to upgrade the trans European IT systems to absorb the expected increase in 
exchange of information, while a limited share of the additional resources will be used 

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231 

305 

310 

320 

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to develop initiatives to support the promotion of knowledge sharing, in the area of e-
learning and the dissemination of information. 

The  Commission  carried  out  an  impact  assessment  listed  in  the  Work  Programme, 
whose report is accessible onSEC(2006)566. 

3)  LEGAL ELEMENTS OF THE PROPOSAL 

•  Summary of the proposed action 

Establishing a Community programme to improve the operation of taxation systems in 
the internal market (Fiscalis 2013). 

•  Legal basis 

The Treaty establishing the European Community and especially Article 95. 

•  Subsidiarity principle 

The  subsidiarity  principle  applies  insofar  as  the  proposal  does  not  fall  under  the 
exclusive competence of the Community. 

The  objectives  of  the  proposal  cannot  be sufficiently  achieved  by  the  Member  States 
for the following reason(s): 

Since the objectives of the measures laid down in this Decision cannot be sufficiently 
achieved by the participating countries and can therefore, by reason of the scale and the 
effect of the action be better achieved at Community level, the Community may adopt 
measures in accordance with the principle of subsidiarity as set out in Article 5 of the 
Treaty.  

Community action will better achieve the objectives of the proposal for the following 
reason(s). 

Although the primary responsibility for achieving the objectives of this programme lies 
with  the  participating  countries,  Community  action  is  needed  for  the  coordination  of 
the  activities  pursued  under  the  programme  as  well  as  for  the  provision  of  an 
infrastructure and the necessary stimulus.  

The proposal therefore complies with the subsidiarity principle. 

•  Proportionality principle 

The proposal complies with the proportionality principle for the following reason(s). 

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In  accordance  with  the  principle  of  proportionality  as  set  out  in  Article  5  EC,  this 
Decision does not go beyond what is necessary in order to achieve its objectives.  

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341 

342 

401 

520 

570 

•  Choice of instruments 

Proposed instruments: other (Community Programme). 

Other means would not be adequate for the following reason(s). 

Not applicable 

4)  BUDGETARY IMPLICATION 

The  operational  costs  to  be  borne  by  the  Community  can  be  broken  down  into  two 
main  categories,  Joint  Actions  and  IT  Actions.  Joint  Actions  cover  seminars,  project 
groups,  working  visits,  multilateral  controls,  training,  and  any  other  activities  under 
Article  1(2)(f).  IT  actions  cover  the  functioning  and  evolution  of  existing  trans 
European systems and the development of new systems. 

The total amount to be borne by the Community’s budget is EUR 156,9 million for the 
2008-2013  period.  The  2013  programme  is  a  six  year  programme  aligned  with  the 
duration of the financial perspectives 2007 – 2013. 

The  Commission  reserves  itself  the  possibility  of  examining  whether  certain  tasks  of 
implementation  of  this  Community  programme  could  be  entrusted  to  an  executive 
agency  or  to  service  suppliers  by  means  of  technical  and  administrative  assistance 
contracts. 

5)  ADDITIONAL INFORMATION 

•  Repeal of existing legislation 

The adoption of the proposal will lead to the repeal of existing legislation. 

•  Detailed explanation of the proposal 

Article 6: Communication and information exchange systems 

Trans European communication and information exchange systems play a vital role in 
reinforcing  the  functioning  of  the  Community  taxation  systems,  and  in  particular 
guaranteeing their effectiveness and efficiency.  

The 2013 programme will support the tax related systems that are being developed or 
which are operational at the entry into force of this decision as well as the development 
of any new  tax related systems established under Community legislation.  The EMCS 
system will be integrated into the 2013 programme as from 2009.  

The previous programmes have demonstrated that extensive coordination between the 
stakeholders  is  essential  for  the  smooth  management  of  these  trans  European  IT 
systems.  Similar  commitment  of  the  Commission  and  participating  countries,  each  in 
their respective domain to ensure the functioning of existing systems and development 
of  future  trans  European  applications,  is  essential.  The  proposal  provides  for  a  clear 
split of responsibilities between the Commission and participating countries. 

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The  Commission  may  decide  to  make  the  communication  and  information  exchange 
systems available to other public services for tax or non-tax purposes provided that a 
financial contribution is paid to the programme budget. 

Article 7: Multilateral Controls 

The  organisation  of  cross  border  tax  controls  has  a  complex  judicial  nature  which 
requires close contacts between the auditors involved. A Fiscalis Multilateral Control 
action  offers  auditors  a  framework  to  organise  these  controls.  Auditors  have  used 
Multilateral Controls intensively in the first two years of the 2007 programme. These 
actions have become an important and efficient instrument to fight cross border fraud. 
The  2013  programme  will  continue  to  encourage  Member  States  to  use  this  type  of 
action, increase their number and improve their quality. 

Article 8: Seminars and project groups 

Seminars  provide  a  forum  for  persons  that  are  highly  skilled  in  a  particular  field  to 
meet  each  other  and,  together  with  the  Commission,  discuss  common  problems, 
experiences  and  possible  solutions.  Seminars  are  useful  for  developing  and 
disseminating best administrative practice but also for stimulating and developing co-
operation  or  as  a  training  tool.  Member  States  often  refer  to  the  bilateral  contacts 
between  officials  in  the  context  of  the  seminars  as  very  useful  to  foster  co-operation 
and  confidence  building  between  national 
tax  administrations.  Occasionally, 
representatives of business and taxable persons and others with specific expertise have 
been invited to seminars. Participants of administrations have always highly valued the 
presence of these experts.  

Project  groups  and  small-sized  meetings  on  specific  topics,  were  launched  as  a  new 
tool  under  the  2007  programme.  In  the  mid-term  evaluation  of  the  2007  programme, 
both Member States and Commission have expressed a high degree of satisfaction with 
the  work  done  by  the  project  groups.  In  particular  they  provide  a  useful  basis  for 
analysing  the  variety  of  approaches  used  in  the  tax  administrations  and  make 
suggestions for good administrative practice. Project groups will therefore be included 
as an explicit action type in the 2013 programme. 

Article 9: Working visits 

targeted 

in  another  administration  a  particular 
Working  visits  are 
administrative  practice  or  to  find  a  solution  for  a  problem  of  strategic  or  practical 
nature.  Working  visits  may  be  organised  with  the  tax  authorities  of  the  EU  Member 
States as well as with tax authorities of third countries. 

to  study 

Article 10: Training activities 

The  mid-term  evaluation  of  the  2007  programme  confirmed  the  need  to  continue  to 
develop common training. A number of ad hoc training activities have been developed 
in the first half of the 2007 programme. 

Article 1(2)f: Any other activities 

The opportunity to develop, besides the standard actions, any other activity to answer 

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particular needs with tailor-made solutions has proven particularly useful in the 2007 
programme.  Project  groups  have  been  launched  through  this  procedure  in  the  2007 
programme. Therefore, the option will be maintained in the 2013 programme. 

Article 3: Participation in the programme 

The  participating  countries are the Member States of the European Union, as well as 
the  candidate,  potential  candidate  countries  and  certain  partner  countries  of  the 
European  Neighbourhood  Policy  (ENP)  in so far as the necessary arrangements  have 
been agreed. 

Article 11: Participation in activities under the programme 

Representatives  of  international  organisations,  administrations  of  third  countries, 
taxable persons and their organisations may take part in activities organised under the 
programme whenever this is essential to carry out the objectives of the programme. 

Article 12: Information sharing 

The mid-term evaluation of the 2007 programme has confirmed the need to organise in 
a  more  structured  way  information  sharing  and  knowledge  exchange  between 
administrations  and  between  administrations  and  the  Commission  as  well  as  the 
consolidation  of  knowledge  created  during  programme  events.  Therefore,  the  2013 
programme  will  pay  particular  attention  to  information  sharing  and  knowledge 
management. 

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2006/0076 (COD) 

Proposal for a 

DECISION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

establishing a Community programme to improve the operation of taxation systems in 
the internal market (Fiscalis 2013) 

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, 

Having regard to the Treaty establishing the European Community, and in particular Article 
95 thereof, 

Having regard to the proposal from the Commission4, 

Having regard to the opinion of the European Economic and Social Committee5, 

Acting in accordance with the procedure laid down in Article 251 of the Treaty, 

Whereas: 

(1) 

The major objectives for the Community over the next years are to create growth and 
jobs, as laid down in the re-launch of the Lisbon strategy. Decision No 888/98/EC of 
the European Parliament and the Council of 30 March 1998 establishing a programme 
of Community action to ameliorate the indirect taxation systems of the internal market 
(Fiscalis  programme)6  (hereinafter  "the  2002  programme")  and  Decision  No 
2235/2002/EC  of  the  European  Parliament  and  the  Council  of  3  December  2002 
adopting a Community programme to improve the operation of taxation systems in the 
internal  market  (Fiscalis  2003  –  2007)7  (hereinafter  "the  2007  programme")  have 
significantly contributed to the achievement of those objectives for the periods 1998 to 
2002  and  2003  to  2007.  It  is  therefore  appropriate  to  continue  the  activities 
commenced  under  those  programmes.  This  programme  should  be  established  for  a 
period  of  six  years  to  align  its  duration  with  that  of  the  Multi-Annual  Financial 
Framework  contained  in  the  Inter-institutional  agreement  of  (date  to  be  inserted) 
between  the  European  Parliament,  the  Council  and  the  Commission  on  budgetary 
discipline and sound financial management8. 

(2) 

Efficient,  effective  and  extensive  co-operation  among  current  and  possible  future 
Member  States  and  between  them  and  the  Commission  is  a  key  element  for  the 
functioning of the taxation systems and the fight against fraud. Since tax fraudsters do 
not  limit  their  activities  to  the  territory  of  the  Community,  this  programme  should 

4 
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8 

OJ C , , p. . 
OJ C , , p. . 
OJ L 126, 28.4.1998, p. 1. 
OJ L 341, 17.12.2002, p.1. 
To be inserted in the course of the negotiations. 

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provide the possibility to develop co-operation with and assistance to third countries. 
It  should  also  help  to  identify  legislation  and  administrative  practices  which  may 
hamper co-operation and possible remedies for obstacles to such cooperation. 

In  order  to  support  the  process  of  accession  by  candidate  countries,  practical  means 
should be provided whereby the tax administrations of those countries are enabled to 
undertake the full range of tasks required under Community legislation as of the date 
of their accession. Therefore this programme should be opened to candidate countries. 
A similar approach should be taken to potential candidate countries.  

In  order  to  support  tax  reforms  in  countries  participating  in  the  European 
Neighbourhood  Policy,  it  is  appropriate  to  provide  for  the  possibility,  under  certain 
conditions, of their participation in selected activities of the programme. 

The  trans  European  computerised  secure  communication  and  information  exchange 
systems  financed  under  the  2007  programme  play  a  vital  role  in  reinforcing  the 
taxation systems within the Community and should therefore continue to be financed. 
In  addition,  it  should  be  possible  to  include  in  the  programme  further  tax  related 
information exchange systems such as the Excise Movement Control System (EMCS) 
established under Decision N° 1152/2003/EC of the European Parliament and Council 
of  16  June  2003  on  computerising  the  movement  and  surveillance  of  excisable 
products9 and any system required for the purposes of Council Directive 2003/48/EC 
of 3 June 2003 on taxation on savings income in the form of interest payments10. 

The  experience  gained  by  the  Community  from  the  2002  and  2007  programmes  has 
shown  that  bringing  officials  from  different  national  administrations  together  in 
professional  activities  like  working  visits,  seminars,  project  groups  and  multilateral 
controls  contributes  to  the  achievement  of  the  objectives  of  the  programme.  Those 
activities  should  therefore  be  continued.  It  should  remain  possible  to  develop  a  new 
type of actions to respond more effectively to the needs. 

The  experience  gained  from  the  2002  and  2007  programmes  has  indicated  that  the 
coordinated  development  and  implementation  of  a  common  training  programme 
contributes significantly to the objectives of the programme, in particular in achieving 
a  higher  common  standard  of  understanding  of  Community  law.  The  opportunities 
offered by an electronic learning environment should be fully explored. 

Officials  active  in  the  field  of  taxation  need  a  sufficient  standard  of  linguistic 
competence to cooperate and participate in this programme. It is the responsibility of 
the  countries  participating  in  the  programme  to  provide  the  necessary  language 
training for their officials. 

It  is  appropriate  to  provide  the  possibility  to  organise  certain  activities  with  the 
participation  of  administrations  of  third  countries,  representatives  of  international 
organisations and taxable persons or their organisations. 

OJ L 162, 01.07.2003, p. 5. 
OJ L 157, 26.5.2003, p. 38, Directive as last amended by Directive 2004/66/EC 5OJ L 168, 1.5.2004, p. 
35. 

(3) 

(4) 

(5) 

(6) 

(7) 

(8) 

(9) 

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(10)  The  mid-term  evaluation  of  the  2007  programme11  has  confirmed  the  need  for 
organising in a more structured way the information sharing and knowledge exchange 
between administrations, between administrations and the Commission as well as the 
consolidation  of  knowledge  created  during  programme  events.  Therefore,  particular 
attention should be paid to information sharing and knowledge management. 

(11)  Although  the  primary  responsibility  for  achieving  the  objectives  of  the  2013 
programme rests with the participating countries, Community action is needed for the 
coordination of such activities as well as for the provision of an infrastructure and the 
necessary  stimulus.  Since  the  objectives  of  the  measures  laid  down  in  this  Decision 
cannot  be  sufficiently  achieved  by  the  participating  countries  and  can  therefore,  by 
reason of the scale and the effect of the action, be better achieved at Community level, 
the Community may adopt measures in accordance with the principle of subsidiarity as 
set out in Article 5 of the Treaty. In accordance with the principle of proportionality, 
as set out in that Article, this Decision does not go beyond what is necessary in order 
to achieve those objectives. 

(12)  This  Decision  establishes  a  financial  framework  for  the  entire  duration  of  the 
programme, which is to be the principal point of reference for the budgetary authority, 
within  the  meaning  of  point  33  of  the  Inter-institutional  agreement  of  6  May  1999 
between  the  European  Parliament,  the  Council  and  the  Commission  on  budgetary 
discipline and improvement of the budgetary procedure12. 

(13)  The measures necessary for the implementation of this Decision should be adopted in 
accordance  with  Council  Decision  1999/468/EC  of  28 June  1999  laying  down  the 
procedures for the exercise of implementing powers conferred on the Commission13. 

HAVE ADOPTED THIS DECISION: 

Chapter I  

General Provisions 

Article 1 

Fiscalis 2013 programme 

1. 

A multiannual Community action programme (Fiscalis 2013) hereinafter referred to 
as  ‘the  programme’,  is  hereby  established  for  the  period  1  January  2008  to  31 
December  2013  to  improve  the  operation  of  the  taxation  systems  of  the  internal 
market. 

2. 

The activities of the programme shall consist of the following: 

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12 

13 

SEC (2005) 1045 of 29.7.2005. 
OJ C 172, 18.6.1999, p. 1, agreement as last amended by Decision 2003/429/EC (OJ L 147, 14.6.2003, 
p. 25). 
OJ L 184, 17.7.1999, p. 23. 

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(a) 

communication and information-exchange systems; 

(b)  multilateral controls; 

(c) 

seminars and project groups; 

(d)  working visits; 

(e) 

training activities; 

(f) 

any  other  activities  required  for  the  realisation  of  the  objectives  of  the 
programme. 

Article 2 

Definitions 

For the purpose of this Decision the following definitions shall apply: 

(1) 

“taxation”  means  the  following  taxes  applied  in  the  countries  participating  in  the 
programme: 

(a)  Value Added Tax; 

(b)  Excise duties on alcohol and tobacco products and energy products; 

(c)  Taxes  on  income  and  on  capital  as  mentioned  in  Article  1(2)  of  Council 

Directive 77/799/EEC14;  

(d)  Taxes  on  insurance  premiums  as  defined  in  Article  3  of  Council  Directive 

76/308/EEC15. 

(2) 

“administration”  means  the  public  authorities  and  the  bodies  in  the  countries 
participating  in  the  programme  which  are  responsible  for  administering  taxation  or 
tax related activities; 

(3) 

“official” means a member of the administration. 

Article 3 

Participation in the programme 

Participating  countries  are  the  Member  States  and  the  countries  referred  to  in 
paragraph 2. 

The programme shall be open to the participation of the following:  

OJ L 336, 27.12.1977. 
OJ L 73, 19.3.1976, p. 18. 

1. 

2. 

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(a) 

candidate  countries  benefiting  from  a  pre-accession  strategy,  in  accordance 
with  the  general  principles  and  general  terms  and  conditions  for  the 
participation  of  those  countries  in  Community  programmes  established  in  the 
relevant Framework Agreement and Association Council Decisions; 

(b)  potential  candidate  countries,  in  accordance  with  the  provisions  to  be 
determined  with  those  countries  following  the  establishment  of  framework 
agreements concerning their participation in Community programmes. 

3. 

The programme may also be open to the participation of certain partner countries of 
the European Neighbourhood Policy if these countries have reached a sufficient level 
of approximation  of  the relevant  legislation  and  administrative  methods  to  those  of 
the  Community  and  in  accordance  with  provisions  to  be  determined  with  those 
countries  following  the  establishment  of  framework  agreements  concerning  their 
participation in Community programmes. 

4. 

Participating  countries  shall  be  represented  by  members  of 
administration. 

the  relevant 

Article 4 

Objectives 

1. 

The overall objective of the programme shall be to improve the proper functioning of 
the  taxation  systems  in  the  internal  market  by  increasing  co-operation  between 
participating countries, their administrations and other bodies. 

2. 

The objectives of the programme shall be: 

(a) 

in respect of value added tax, excise duties and taxes on income and on capital: 

(i) 

to  secure  efficient,  effective  and  extensive  information  exchange  and 
administrative co-operation; 

(ii) 

to enable officials to achieve a high common standard of understanding 
of Community law and of its implementation in Member States; 

(iii) 

to  ensure  the  continuing  improvement  of  administration  procedures  to 
take account of the needs of administrations and taxable persons through 
the development and dissemination of good administrative practice. 

in  respect  of  taxes  on  insurance  premiums  to  improve  co-operation  between 
administrations, ensuring better application of the existing rules; 

in  respect  of  candidate  and  potential  candidate  countries,  to  meet  the  special 
needs  of  those  countries  in  the  field  of  tax  legislation  and  administrative 
capacity; 

in respect of third countries, in particular those of the partner countries of the 
European  Neighbourhood  policy,  to  improve  cooperation  with  the  tax 
administrations of those countries. 

(b) 

(c) 

(d) 

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Article 5 

Work Programme 

The Commission shall, in accordance with the procedure referred to in Article 16(2), annually 
establish a work programme. 

Chapter II 

Programme activities 

1. 

2. 

3. 

4. 

Article 6 

Communication and information exchange systems 

The Commission and the participating countries shall ensure that the communication 
and information exchange systems set out in paragraph 2 are operational. 

The communication and information exchange systems shall comprise the following: 

(a)  Common Communications Network/Common Systems Interface (CCN/CSI); 

(b)  VAT Information Exchange System (VIES); 

(c)  Excise Systems; 

(d)  Excise Movement Control System (EMCS); 

(e) 

any  new  tax  related  communication  and  information  exchange  systems, 
established  under  Community  legislation  and  provided  for  in  the  Work 
Programme referred to in Article 5. 

The  Community  components  of  the  communication  and  information  exchange 
systems  shall  be  the  hardware,  software  and  network  connections,  which  are 
common to all participating countries. 

The Commission shall on behalf of the Community conclude the necessary contracts 
to assure the operational nature of these components. 

The  non-Community  components  of  the  communication  and  information-exchange 
systems  shall  comprise  the  national  databases  forming  part  of  these  systems,  the 
network connections between the Community and non-Community components and 
such software and hardware as each participating country deems appropriate for the 
full operation of those systems throughout its administration.  

The  participating  countries  shall  ensure  that  the  non-Community  components  are 
kept  operational  and  shall  assure  the  interoperability  of  these  components  with  the 
Community components. 

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5. 

6. 

The Commission shall co-ordinate, in co-operation with the participating countries, 
those  aspects  of  the  establishment  and  functioning  of  the  Community  and  non-
Community components of the systems and infrastructure referred to in paragraph 2 
which  are  necessary  to  ensure  their  operability,  interconnectivity  and  continuous 
improvement.  The  schedules  and  deadlines  established  for  that  purpose  shall  be 
complied with by the participating countries. 

The  Commission  may  make  the  communication  and  information  exchange  systems 
available to other public services for tax or non-tax purposes provided that a financial 
contribution is paid to the programme budget. 

Article 7 

Multilateral controls 

Member  States  and  those  countries  which  have  bilateral  or  multilateral  agreements  on 
administrative  cooperation  and  the  exchange  of  information  either  with  one  another  or  with 
Member States permitting such activity shall organise and conduct multilateral controls in the 
form  of  a  co-ordinated  control  of  the  tax  liability  of  one  or  more  related  taxable  persons 
established in different participating countries.  

The countries taking part in such multilateral controls may have common or complementary 
interests and shall report on the outcome of such controls to the Commission. 

Article 8 

Seminars and Project Groups 

The Commission and the participating countries shall together organise seminars and project 
groups and ensure the dissemination of the outcome of such seminars and project groups. 

Article 9 

Working visits 

1. 

2. 

3. 

Participating countries shall organise working visits for officials. The working visits 
may  not  exceed  one  month.  Each  working  visit  shall  be  targeted  on  a  particular 
professional activity and shall be sufficiently prepared and subsequently evaluated by 
the officials and administrations concerned. 

The participating countries shall enable visiting officials to play an effective role in 
the  activities  of  the  host  administration.  To  this  end,  visiting  officials  shall  be 
authorised to carry out the tasks relating to the duties entrusted to them by the host 
administration in accordance with its legal system. 

During the working visit, the civil liability of the visiting official in the performance 
of  his  duties  shall  be  treated  in  the  same  way  as  that  of  officials  of  the  host 
administration.  Visiting  officials  shall  be  bound  by  the  same  rules  of  professional 
secrecy as national officials. 

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Article 10 

Training activities 

1. 

The  Commission,  in  cooperation  with  the  participating  countries,  shall  facilitate 
structured co-operation between national training bodies and officials responsible for 
training in taxation administrations, and in particular by the following means: 

(a) 

the  development  of  existing  training  programmes  and,  where  necessary,  new 
programmes to provide a common core of training for officials so as to enable 
them to acquire the necessary professional skills and knowledge; 

(b)  where  appropriate,  the  coordination  of  the  opening,  to  officials  from  all 
participating countries, of  training courses in taxation where  such courses are 
provided by a participating country for its own officials; 

(c)  where  appropriate,  the  development  of  the  necessary  infrastructure  and  tools 

for common tax training and tax management. 

2. 

Participating  countries  shall  ensure  that  common  training  programmes  and  the 
common tax training infrastructure referred to in paragraph 1(c) are fully integrated 
within their national training programmes. 

Participating  countries  shall  also  ensure  that  their  officials  receive  the  initial  and 
continuous  training  necessary  to  acquire  the  common  professional  skills  and 
knowledge  in  accordance  with  the  training  programmes  and  the  linguistic  training 
necessary  for  them  to  ascertain  a  sufficient  standard  of  linguistic  competence  for 
participation in the programme. 

Article 11 

Participation in activities under the programme 

Representatives  of  international  organisations,  administrations  of  third  countries,  taxable 
persons  and  their  organisations  may  take  part  in  activities  organised  under  the  programme 
whenever this is essential to carry out the objectives mentioned in Article 4. 

Article 12 

Information Sharing  

The Commission, in cooperation with the participating countries, shall develop the systematic 
and structured sharing of information resulting from programme activities. 

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Chapter III 

Financial provisions 

Article 13 

Financial framework 

1. 

2. 

1. 

The financial framework for the implementation of the programme for the period 1 
January 2008 to 31 December 2013 is hereby set at EUR 156,9 million. 

The annual appropriations shall be authorised by the budgetary authority within the 
limits of the multi-annual scheme of the financial perspectives. 

Article 14 

Expenditure 

The expenditure necessary for the implementation of the programme shall be shared 
by the Community and the participating countries in accordance with the paragraphs 
2 to 6. 

2. 

The Community shall bear the following expenditure: 

(a) 

(b) 

(c) 

the cost of the acquisition, development, installation, maintenance and the cost 
of 
the 
the  Community  components  of 
communication and information exchange systems set out in Article 6(3); 

the  day-to-day  operation  of 

the  travel  and  living  expenses  incurred  by  officials  from  the  participating 
countries  relating  to  multilateral  controls,  working  visits,  seminars,  project 
groups; 

the  organisational  costs  relating  to  seminars,  as  well  as  travel  and  living 
expenses  incurred  for  the  participation  of  external  experts  and  participants 
referred to in Article 11; 

(d) 

the  cost  of  the  acquisition,  development,  installation,  maintenance  of  training 
systems and modules insofar as they are common to all participating countries; 

(e) 

the costs of any other activity referred to in point f of Article 1(2). 

3. 

The  participating  countries  shall  co-operate  with  the  Commission  so  that  the 
appropriations  are  used  in  accordance  with  the  principles  of  sound  financial 
management. 

The  Commission  shall,  in  accordance  with  the  Financial  Regulation,  determine  the 
rules  relating  to  the  payment  of  expenses  and  shall  communicate  them  to  the 
participating countries. 

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4. 

5. 

The  Commission  shall,  in  accordance  with  the  procedure  referred  to  in  Article  16(2), 
adopt any necessary measures for the budget management of the programme. 

The  financial  allocation  of  this  programme  may  also  cover  expenses  pertaining  to 
preparatory, monitoring, control, audit and evaluation activities, required directly for the 
management of the programme and the realisation of its objectives, in particular studies, 
meetings, information and publication actions, expenses linked to informatic networks 
focusing on information exchange, together with all other technical and administrative 
assistance expense that the Commission may have recourse to for the management of 
the programme. 

6. 

The participating countries shall bear the following expenditure: 

(a) 

the  development,  purchase,  installation,  maintenance  and  the  cost  of  the  day-
to-day operation of the non-Community components of the communication and 
information exchange systems set out in Article 6(4); 

(b) 

the  costs  relating  to  the  initial  and  continuing  training,  including  linguistic 
training, of their officials.  

Article 15 

Financial Control 

Financing  decisions  and  any  agreements  or  contracts  resulting  from  this  Decision  shall  be 
subject to financial control, and if necessary, on the spot audits by the Commission, including 
the European Anti-Fraud Office (OLAF), and by the European Court of Auditors. Any grants 
made  pursuant  to  this  Decision  shall  be  subject  to  agreement  in  writing,  in  advance,  by  the 
beneficiaries. Such agreement shall contain the acceptance of the beneficiaries to an audit by 
the European Court of Auditors into the use made of the financing granted. 

Chapter IV 

Other provisions 

Article 16 

Committee 

1. 

2. 

The  Commission  shall  be  assisted  by  the  “Fiscalis  Committee”  (hereinafter  'the 
Committee').  

Where reference is made to this paragraph, the procedure laid down in Article 4 of 
Decision 1999/468/EC shall apply, in compliance with Articles 7 and 8 thereof. 

The  period  provided  for  in  Article  4(3)  of  Decision  1999/468/EC  shall  be  three 
months. 

EN 

17 

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3. 

The Committee shall adopt its rules of procedure. 

Article 17 

Follow-up 

The programme shall be subject to continuous joint monitoring by the participating countries 
and the Commission.  

Article 18 

Mid-term and final evaluations 

1. 

Mid-term  and  final  evaluations  of  the  programme  shall  be  carried  out  under  the 
responsibility  of  the  Commission  using  the  reports  drawn  up  by  the  participating 
countries  referred  to  in  paragraph 2  of  this  Article  and  any  other  relevant 
information. The programme shall be evaluated in terms of the objectives set out in 
Article 4.  

The mid-term evaluation shall review the results obtained from mid-term realisation 
of the programme in terms of effectiveness and efficiency, as well as the continued 
relevance  of  the  initial  objectives  of  the  programme  and  impact  of  its  activities.  It 
shall  also  assess  the  use  of  funding  and  the  progress  of  follow-up  and 
implementation. 

The  final  evaluation  shall  concentrate  on  the  effectiveness  and  efficiency  of  the 
activities of the programme. 

2. 

The  participating  countries  shall  submit  the  following  evaluation  reports  to  the 
Commission: 

(a) 

by  31  March  2011  at  the  latest,  a  mid-term  evaluation  report  on  the 
programme's relevance; 

(b)  by  31  March  2014  at  the  latest,  a  final  evaluation  report  focusing  on  the 

programme's effectiveness and efficiency. 

3. 

On  the  basis  of  the  reports  referred  to  in  paragraph  2  and  any  other  relevant 
information,  the  Commission  shall  submit  to  the  European  Parliament  and  the 
Council the following reports: 

(a) 

by  30  September  2011  at  the  latest,  a  mid-term  evaluation  report  and  a 
communication on the desirability of continuing the programme, accompanied, 
where appropriate, by a proposal; 

(b)  by 30 September 2014 at the latest, the final evaluation report. 

These reports shall also be sent to the European Economic and Social Committee and 
the Committee of the Regions for their information. 

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Article 19 

Repeal 

Decision No 2235/2002 is repealed with effect from 1 January 2008. 

However, financial obligations related to actions pursued under that Decision shall continue 
to be governed by that Decision until their completion.  

Article 20 

Entry into force 

This Decision shall enter into force on the twentieth day following that of its publication in 
the Official Journal of the European Union. 

It shall apply from 1 January 2008. 

Article 21 

Addressees 

This Decision is addressed to the Member States. 

Done at Brussels,  

For the European Parliament 
The President 

For the Council 
The President 

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LEGISLATIVE FINANCIAL STATEMENT 

1. 

NAME OF THE PROPOSAL : 

Proposal  for  a  Decision  of  the  European  Parliament  and  the  Council  on  the 
Community programme Fiscalis 2013 

2. 

ABM / ABB FRAMEWORK 

Policy Area(s) concerned and associated Activity/Activities: 
1405 Taxation Policy  

3. 

BUDGET LINES 

3.1. 

Budget  lines  (operational  lines  and  related  technical  and  administrative 
assistance lines (ex- BA lines)) including headings : 

•  140504 Fiscalis 2013 programme 

•  14010404  Fiscalis  2013  programme  –  Expenditure  on  administrative 

management 

•  The  final  budgetary  structure  for  the  Fiscalis  2013  programme  will  be 

decided at a later stage. 

3.2. 

Duration of the action and of the financial impact: 

•  The period of validity of the legal base runs from 01/01/2008 to 31/12/2013.  

•  The payments will continue after 31/12/2013 

3.3. 

Budgetary characteristics (add rows if necessary): 

Budget 
line 

Type of expenditure 

New 

EFTA 
contribution 

Contributions 
from applicant 
countries 

Heading in 
financial 
perspective 

140504 

Non-
comp 

Diff16 

YES 

NO 

YES 

14010404  Non-
comp 

Non-
diff17 

YES 

NO 

YES 

1a  

1a  

16 
17 

Differentiated appropriations. 
Non-differentiated appropriations. 

EN 

20 

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4. 

SUMMARY OF RESOURCES 

4.1. 

Financial Resources  

4.1.1. 

Summary of commitment appropriations (CA) and payment appropriations (PA) 

EUR million (to 3 decimal places) 

Section 
no. 

Expenditure type 

Operational expenditure18 

2008 

2009 

2010 

2011 

2012 

2013 

2014 -
2015 

Total 

Commitment 
Appropriations (CA) 

Payment 
Appropriations (PA) 

8.1 

A 

20.600 

22.100 

26.050 

27.800 

29.400 

30.950 

0  156.900 

B 

8.230 

17.417 

23.157 

26.213 

28.013 

30.130 

23.740  156.900 

Administrative expenditure within reference amount1920 

Technical 
administrative 
assistance (NDA) 

& 

8.2.4 

C 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m.

p.m.

TTOOTTAALL  RREEFFEERREENNCCEE  AAMMOOUUNNTT  

Commitment 
Appropriations 

Payment 
Appropriations 

A+
c 

B+
c 

20.600 

22.100 

26.050 

27.800 

29.400 

30.950 

0  156.900 

8.230 

17.417 

23.157 

26.213 

28.013 

30.130 

23.740  156.900 

Administrative expenditure not included in reference amount21 

Human resources and 
associated 
expenditure (NDA) 

than 

costs, 
Administrative 
human 
other 
resources 
and 
associated  costs,  not 
included 
in  reference 
amount (NDA) 

8.2.5 

D 

10.002 

1.667 

1.667 

1.667 

1.667 

1.667 

1.667 

8.2.6 

E 

0.262 

0.262 

0.262 

0.262 

0.262 

0.262 

1.572 

18 
19 
20 

21 

Expenditure that does not fall under Chapter 14 01 of the concerned Title 14. 
Expenditure within article 14 01 04 of Title 14. 
The administrative expenditure line anticipates the possible externalisation of activities under the 
programme. Budgetary figures will only be available after the completion in 2006 of a feasibility 
study on the topic.  
Expenditure within chapter 14 01 other than articles 14 01 04 or 14 01 05. 

EN 

21 

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Total indicative financial cost of intervention 

2008 

2009 

2010 

2011 

2012 

2013 

2014 – 
2015 

Total

22.529 

24.029 

27.979 

29.729 

31.329 

32.879 

168.474 

10.159 

19.346 

25.086 

28.142 

29.942 

32.059 

23.740 

168.474 

TOTAL CA including cost 
of Human Resources 

A+c+
d+e 

TOTAL PA including cost 
of Human Resources 

b+c+
d+e 

Co-financing details 

N.A.  

4.1.2.  Compatibility with Financial Programming 

x 

Proposal is compatible with existing financial programming. 

This decision is compatible with the Multiannual Financial Framework annexed 
to  the  Interinstitutional  Agreement  between  the  European  Parliament,  the 
Council  and  the  Commission  on  Budgetary  discipline  and  sound  financial 
management.  It  falls  into  the  subheading  1a  – Competitiveness  for  growth  and 
employment. 

4.1.3.  Financial impact on Revenue 

x 
Proposal  has  no  direct  financial  implications  on  revenue,  although 
improvement  in  fiscal  administration  should  make  the  own  resources  (VAT) 
collection more effective and cost efficient. 

4.2. 

Human Resources FTE (including officials, temporary and external staff) – 
see detail under point 8.2.1. 

Annual requirements 

2008 

2009 

2010 

2011 

2012 

2013 

Total 
number 
human resources 

of 

16 

16 

16 

16 

16 

16 

5. 

CHARACTERISTICS AND OBJECTIVES 

5.1. 

Need to be met in the short or long term 

For  a  more  detailed  analysis  see  paragraph  4  of  the  impact  assessment  of  the 
Fiscalis 2013 programme. 

The  Fiscalis  programme  aims  to  answer  the  actual  and  future  challenges  for 
taxation.  Therefore  emphasis  will  be  put  on  increasing  the  knowledge  of 

EN 

22 

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Community law in tax matters, enhancing the detection and fight against fraud 
by  strengthening  administrative  cooperation  and  improving  the  organisation  of 
tax controls, decreasing the  administrative burden on taxable persons, adapting 
taxation  to  the  changing  tax  environment.  In  the  mid-term  evaluation  of  the 
Fiscalis 2003 – 2007 programme, stakeholders have indicated that they consider 
the objectives of the programme to be highly relevant for their needs. 

Through its flexibility, the Fiscalis programme has acquired an important role in 
the fight against tax fraud, whose overall level for VAT and excise may be close 
to  1%  of  GNP.  The  impact  of  the  Fiscalis  programme  on  trade  Community  is 
considerable,  since  some  50  million  taxable  persons  are  beneficiaries  of  the 
VAT  Information  Exchange  System  (VIES),  the  core  system  of  the  trans 
European computerised infrastructure of the tax administration. The programme 
supports  equally  initiatives  for  the  reduction  of  compliance  costs  for  taxable 
persons. The data provided by the companies illustrate that compliance costs are 
considerably  larger  than,  respectively  30,9%  of  taxes  and  2,6%  of  sales  for 
SMEs  and  1,9%  and  0,02%  for  large  companies.  The  programme  has  a  direct 
role in the work of tax auditors who rely on the VIES data for their control work. 
Fiscalis  is  also  a  major  support  to  make  tax  officials  aware  of  the  European 
dimension of their work.  

5.2. 

Value-added  of  Community  involvement  and  coherence  of  the  proposal 
with other financial instruments and possible synergy 

For  a  more  detailed  analysis  see  paragraph  6  of  the  impact  assessment  of  the 
Fiscalis 2013 programme. 

If  no  community  instrument  were  to  be  continued  in  the  tax  area,  all  the 
previously realised impact of the previous Fiscalis programmes would come to 
an end. This would mean, for instance, that no secure network and information 
exchange  systems  would  exist  between  the  25  Member  States  and  that  the 
interoperability  and  interconnectivity  of  the  IT  systems  would  not  be  possible. 
Without  a  successor  Fiscalis  Programme,  administrative  cooperation  would 
become weaker, due to the decrease of exchange of information, knowledge and 
expertise  between  tax  administrations.  Moreover,  setting  up  administrative 
cooperation  without  a  Community  programme  would  be  more  costly  from  the 
budgetary  and  human  resources  point  of  view,  its  output  would  be  of  lower 
quality and above all organised far less efficiently as each administration would 
have  to  organise  it  nationally.  Neither  would  candidate  countries,  the  Western 
Balkans and the partner countries of the European Neighbourhood Policy benefit 
from  assistance.  The  mid-term  evaluation  has  shown  that  there  is  a  common 
understanding  between  all  programme's  stakeholders  that  a  Community 
programme is essential to improve cooperation between tax administrations. The 
impact  assessment  provides  a  description  of  the  impact  would  the  Fiscalis 
programme no longer exist at all. 

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23 

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The  Fiscalis  programme  has  established  structures  to  share  knowledge  and 
experiences  between  tax  officials  in  an  organised  way.  Thanks  to  these 
structures,  the  Fiscalis  programme  has  become  a  reference  in  the  area  of 
cooperation between tax systems of the European Union. The programme has a 
built-in flexibility which gives Member State administrations the opportunity to 
develop  a  tailor-made  reply  to  their  particular  needs.  For  this  purpose  each 
administration  has  a  Fiscalis  programme  contact  point  which  assists  the 
Commission  with  the  implementation  of  the  Fiscalis  programme.  Without  the 
2013  programme,  it  will  not  be  possible  to  organise  the  information  and 
knowledge sharing between all tax administrations and in all tax policy areas in 
a  systematic  way.  If  the  Fiscalis  programme  is  stopped,  the  established 
structures and contacts will fall apart as the binding force between them will fall 
away.  Tax  administrations  may  as  consequence  become  more  inward  looking 
rather than promote knowledge sharing and learning from each other.  

5.3. 

Objectives,  expected  results  and  related  indicators  of  the  proposal  in  the 
context of the ABM framework 

Objectives and expected results  

As referred to above, the overall objective of the Fiscalis 2013 programme is to 
improve  the  functioning  of  the  taxation  systems  in  the  internal  market  by 
increasing  co-operation  between  participating  countries,  their  administrations, 
officials and other bodies, and to identify and remedy areas, such as legislation 
and  administrative  practices  which  make  this  co-operation  more  difficult.  This 
overall objective is specified further by the setting of specific objectives for each 
principal element or activity area of the programme, namely: 

(a) 

in  respect  of  value  added  tax,  excise  duties  and  taxes  on  income  and  on 
capital the following: 

(i) 

(ii) 

(iii) 

to secure efficient, effective and extensive information exchange and 
administrative co-operation; 

to  enable  officials 
to  achieve  a  high  common  standard  of 
understanding  of  Community  law  and  of  its  implementation  in 
Member States; 

to  ensure  the  continuing  improvement  of  administration  procedures 
to take account of the needs of administrations and taxable persons 
through  the  development  and  dissemination  of  good  administrative 
practice. 

(b) 

in respect of taxes on insurance premiums: 

to improve co-operation between administrations, ensuring better application of 
the existing rules; 

EN 

24 

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(c) 

in respect of candidate and potential candidate countries: 

to  meet  the  special  needs  of  those  countries  in  the  field  of  tax  legislation  and 
administrative capacity. 

(d) 

in respect of third countries, in particular those of the partner countries of 
the European Neighbourhood policy,  

to improve cooperation with the tax administrations of those countries. 

The Commission will annually establish a work programme. 

Indicators 

The indicators will be developed before the start of the 2013 programme. 

5.4.  Method of Implementation (indicative) 

X Centralised Management 

Directly by the Commission 

6. 

MONITORING AND EVALUATION 

6.1.  Monitoring system 

The  indicators  will  be  developed  in  such  a  way  that  regular  monitoring  of  the 
progress made will be feasible. 

6.2. 

Evaluation 

6.2.1. 

Impact assessment 

An impact assessment has been prepared and will accompany the proposal. 

6.2.2.  Ex-ante evaluation 

The ex-ante evaluation has been replaced by the impact assessment. 

6.2.3.  Measures  taken  following  an  intermediate/ex-post  evaluation  (lessons  learned 

from similar experiences in the past) 

6.2.4.  Terms and frequency of future evaluation 

The  mid-term  evaluation  report  will  provide  a  first  evaluation  of  the  results 
obtained  from  mid-realisation  of  the  programme  in  terms  of  effectiveness  and 
efficiency.  The  relevance  of  the  programme's  initial  objectives  will  also  be 
evaluated  in  order  to  check  if  changes  or  adjustments  for  the  second  phase  of 

EN 

25 

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carrying  out  of  the  programme  must  be  envisaged.  The  interim  report  will  be 
based  on  reports  submitted  by  the  participating  countries  and  on  all  other 
available data. It will be prepared by the Commission. 

The  final  evaluation  report  will  be  based  on  the  mid-term  interim  evaluation, 
participating country’s final reports, and all other available data. It will provide a 
final evaluation on the programme's effectiveness and efficiency by comparing 
the  results  obtained  with  the  objectives  of  the  programme.  Other  evaluation 
criteria, such as utility and sustainability, may be envisaged. 

1. 

Mid-term and final evaluations of the programme shall be carried out under the 
Commission's  responsibility  using  the  reports  drawn  up  by  the  participating 
countries  referred  to  in  paragraph 2  and  any  other  relevant  information.  The 
programme shall be evaluated in terms of the objectives set out in Article 3.  

– 

The mid-term evaluation shall review the results obtained from mid-term 
realisation  of  the  programme  in  terms  of  effectiveness  and  efficiency,  as 
well as the continued relevance of  the programme's initial objectives and 
impact of the programme's activities. It shall also assess the use of funding 
and the progress of follow-up and implementation. 

– 

The  final  evaluation  shall  focus,  inter  alia,  on  the  effectiveness  and 
efficiency of the programme's activities. 

2. 

The participating countries shall send the Commission: 

(a) 

by  31  March  2011  at  the  latest,  a  mid-term  evaluation  report  on  the 
programme's relevance; 

(b)  by  31  March  2014  at  the  latest,  a  final  evaluation  report  focusing  on  the 

programme's effectiveness and efficiency. 

3. 

The Commission shall present to the European Parliament and the Council: 

(a) 

by 30 September 2011 at the latest, the mid-term evaluation report referred 
to  in  paragraph  1  and  a  communication  on  the  desirability  of  continuing 
the programme, accompanied, where relevant, by a suitable proposal; 

(b)  by 30 September 2014 at the latest, the final evaluation report referred to 

in paragraph 1. 

7. 

ANTI-FRAUD MEASURES  

The  expenses  for  development  of  the  secure  trans  European  computerised 
infrastructure and other activities developed under the programme are executed 
on  contractual  basis  following  the  established  procedure  of  verification  by  the 
services  of  the  Commission  before  payment,  taking  into  account  contractual 

EN 

26 

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obligations  and  sound  financial  and  general  management.  Anti  fraud  measures 
(controls,  reports,  etc.)  are  foreseen  in  all  contracts  concluded  between  the 
Commission and the beneficiaries. 

The  joint  actions (the  human  related  instruments  of  the toolbox)  are  paid  from 
the  'Joint  Action'  budget  of  Fiscalis  2013  programme.  The  officials  are 
reimbursed as follows: 

Each  Member  State  has  a  Fiscalis  contact  point,  which  receives  an  advance  to 
reimburse  travel  and  living  expenses  of  officials  participating  in  a  Fiscalis 
activity in accordance with the financial rules that have been established for the 
programmes.  This  contact  point  also  reimburse  a  set  of  organisational  costs 
clearly  defined  in  the  Financial  Guide  of  the  programme.  The  participating 
countries have to report on these expenses through the Activity Reporting Tool 
while they have to keep supporting documents in the local archives for at least 
five  years  after  the  end  of  the  budgetary  year  in  which  the  expenditure  takes 
place. 

Participants from third countries, international organisations or the private sector 
are reimbursed directly by the Commission following the established practices. 

Control visits in the Member States are carried out by the financial services of 
the Commission in order to ensure conformity with financial rules applicable to 
the management of the programme. 

EN 

27 

   EN 

 
8. 

DETAILS OF RESOURCES 

8.1. 

Objectives of the proposal in terms of their financial cost 

(Headings  of  Objectives,  actions 
and outputs should be provided) 

Type of 
output 

Av. 
cost 

2008 

2009 

2010 

2011 

2012 

Year 2013  

TOTAL 

No. 
outputs 

Total 
cost 

No. 
outputs 

Total 
cost 

No. 
outputs 

Total 
cost 

No. 
outputs 

Total 
cost 

No. 
outputs 

Total 
cost 

No. 
outputs 

Total 
cost 

No. 
outputs 

Total 
cost 

Commitment appropriations in EUR million (to 3 decimal places) 

OPERATIONAL  OBJECTIVE  No.1 
FISCALIS 2013 

Action 1 Joint Actions. 

- Joint Actions 

- Common Training Tools 

Action 2 IT Actions 

- CCN/CSI 

- Output 1 

- Taxation Systems (VIES) 

- Output 1 

- Excise Systems (EMCS) 

- Output 1 

IT 
contract 

IT 
contract 

IT 
contract 

5.200 

0.400 

5.500 

0.450 

6.000 

0.600 

7.000 

0.600 

7.000 

0.600 

8.000 

0.950 

38.700 

3.600 

6.000 

6.600 

7.700 

8.000 

8.000 

9.000 

45.300 

6.000 

5.000 

5.000 

5.000 

5.000 

5.000 

31.000 

3.000 

4.500 

4.000 

4.000 

4.000 

19.500 

EN 

28 

EN 

 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
(Headings  of  Objectives,  actions 
and outputs should be provided) 

Type of 
output 

Av. 
cost 

2008 

2009 

2010 

2011 

2012 

Year 2013  

TOTAL 

No. 
outputs 

Total 
cost 

No. 
outputs 

Total 
cost 

No. 
outputs 

Total 
cost 

No. 
outputs 

Total 
cost 

No. 
outputs 

Total 
cost 

No. 
outputs 

Total 
cost 

No. 
outputs 

Total 
cost 

- New IT Development 

- Output 1 

TOTAL COST 

IT 
contract 

3.000 

1.550 

2.250 

3.200 

4.800 

4.000 

18.800 

20.600 

22.100 

26.050 

27.800 

29.400 

30.950 

156.900 

EN 

29 

EN 

 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
8.2. 

Administrative Expenditure 

The needs for human and administrative resources shall be covered within the allocation granted 
to the managing DG in the framework of the annual allocation procedure. The allocation of posts 
should take into account an eventual reallocation of posts between departments on the basis of 
the new financial perspectives. 

8.2.1.  Number and type of human resources 

Types of post 

Staff to be assigned to management of the action using existing and/or additional 
resources (number of posts/FTEs) 

Year 2008  Year 2009  Year 2010  Year 2011  Year 2012 

Year 2013 

Officials or 
temporary staff22 
(14 01 01) 

A*/AD 

B*, 
C*/AST 

Staff financed23 by art. 14 01 02 

Other staff24 financed by art. 14 
01 04/05 

7 

8 

1 

7 

8 

1 

7 

8 

1 

7 

8 

1 

7 

8 

1 

p.m 

p.m 

p.m 

p.m 

p.m 

TOTAL 

16 

16 

16 

16 

16 

7 

8 

1 

p.m 

16 

*  TThhee  hhuummaann  rreessoouurrcceess  ccoovveerr  ssttaaffff  ooff  tthhee  ccoommppeetteenntt  uunniittss  ffoorr  tthhee  mmaannaaggeemmeenntt  ooff  tthhee  pprrooggrraammmmee  aanndd  tthhee  IITT  ssyysstteemmss  
ffiinnaanncceedd  tthhrroouugghh  tthhee  pprrooggrraammmmee..  

8.2.2.  Description of tasks deriving from the action 

8.2.3. 

Sources of human resources (statutory) 

(When more than one source is stated, please indicate the number of posts originating from each 
of the sources) 

Posts currently allocated to the management of the programme to be replaced or 

X 
extended 

(cid:133) 

(cid:133) 

Posts pre-allocated within the APS/PDB exercise for year  

Posts to be requested in the next APS/PDB procedure  

Posts  to  be  redeployed  using  existing  resources  within  the  managing  service 

(cid:133) 
(internal redeployment) 

Posts  required  for  year  n  although  not  foreseen  in  the  APS/PDB  exercise  of  the 

(cid:133) 
year in question 

22 
23 
24 

Cost of which is NOT covered by the reference amount 
Cost of which is NOT covered by the reference amount 
Cost of which is included within the reference amount 

EN 

30 

   EN 

 
 
 
 
                                                 
8.2.4.  Other  Administrative  expenditure  included  in  reference  amount  (14  01  04/05  – 

Expenditure on administrative management) 

EUR million (to 3 decimal places) 

2008 

2009  2010  2011  2012  2013  TOTAL 

Budget line 

(number and heading) 

Technical  and  administrative  assistance 
(including related staff costs) 

Executive agencies25 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

Other 

technical 

and 

administrative 

assistance 

- intra muros  

- extra muros 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

technical  and  administrative 

Total 
assistance 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

8.2.5.  Financial  cost  of  human  resources  and  associated  costs  not  included  in  the  reference 

amount 

Type of human resources 

2008 

2009 

2010 

2011 

2012 

2013 

TOTAL 

EUR million (to 3 decimal places) 

Officials and temporary staff (14 01 01) 

1.620 

1.620 

1.620 

1.620 

1.620 

1.620 

Staff  financed  by  Art  14  01  02  (auxiliary, 
END, contract staff, etc.) 

0.047 

0.047 

0.047 

0.047 

0.047 

0.047 

(specify budget line) 

Total cost of Human Resources and 
associated costs (NOT in reference 
amount) 

1.667 

1.667 

1.667 

1.667 

1.667 

1.667 

9.720 

0.282 

10.002 

Calculation– Officials and Temporary agents 

Reference should be made to Point 8.2.1, if applicable 

108,000 EUR per year per official/temporary staff

25 

Reference  should  be  made  to  the  specific  legislative  financial  statement  for  the  Executive  Agency(ies) 
concerned. 

EN 

31 

   EN 

 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
Calculation– Staff financed under art. 14 01 02 

Reference should be made to Point 8.2.1, if applicable 

47,000 EUR per year per staff financed under art. 14 01 02 

. 

Calculation– Staff financed under art. 14 01 04/05 

Reference should be made to Point 8.2.1, if applicable 

167,000 EUR per year per staff financed under art. 14 01 04/05 

8.2.6.  Other administrative expenditure not included in reference amount 

EUR million (to 3 decimal places) 

2008 

2009 

2010 

2011 

2012 

2013 

TOTAL 

14 01 02 11 01 – Missions 

0.250 

0.250 

0.250 

0.250 

0.250 

0.250 

1.500 

14 01 02 11 02 – Meetings & Conferences 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

14 01 02 11 03 – Committees26  

0.012 

0.012 

0.012 

0.012 

0.072 

0.012 

0.012 

14 01 02 11 04 – Studies & consultations 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

14 01 02 11 05 - Information systems 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

2  Total 

Other 

Management 

Expenditure (14 01 02 11) 

0.262 

0.262 

0.262 

0.262 

0.262 

0.262 

1.572 

3  Other 

expenditure 

administrative 
including reference to budget line) 

nature 

of 

an 
(specify 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

Total administrative expenditure, other 
than human resources and associated 
costs (NOT included in reference 
amount) 

0.262 

0.262 

0.262 

0.262 

0.262 

0.262 

1.572 

Calculation - Other administrative expenditure not included in reference amount 

1,000 EUR per mission, 250 missions per year 

Committees  :  Comitology  Committee  :  Fiscalis  Committee,  one  meeting  per  year,  travel 
expenses for 27 experts 

26 

Specify the type of committee and the group to which it belongs. 

EN 

32 

   EN