Decision No 1482/2007/EC of the European Parliament and of the Council of 11 December 2007 establishing a Community programme to improve the operation of taxation systems in the internal market (Fiscalis 2013) and repealing Decision No 2235/2002/EC
Date: 2007-12-11
Institutions: Council of the European Union, European Parliament
Subjects: EU programme, European tax cooperation, action programme, fiscal policy, single market, tax system

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(Acts adopted under the EC Treaty/Euratom Treaty whose publication is obligatory)

I

DECISIONS ADOPTED JOINTLY BY THE EUROPEAN PARLIAMENT AND THE
COUNCIL

DECISION No 1482/2007/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

of 11 December 2007

establishing a Community programme to improve the operation of taxation systems in the internal
market (Fiscalis 2013) and repealing Decision No 2235/2002/EC

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE
EUROPEAN UNION,

Parliament,
and the Commission on
budgetary discipline and sound financial management (5).

the Council

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

establishing the European

Having regard to the proposal from the Commission,

Having regard to the opinion of the European Economic and
Social Committee (1),

Acting in accordance with the procedure laid down in Article
251 of the Treaty (2),

Whereas:

(1)

of

(hereinafter

the Council

referred to as

Decision No 888/98/EC of the European Parliament and
of
the Council of 30 March 1998 establishing a
programme of Community action to ameliorate the
indirect taxation systems of the internal market (Fiscalis
‘the 2002
programme) (3)
programme’) and Decision No 2235/2002/EC of
the
of 3
and
European Parliament
December 2002 adopting a Community programme to
improve the operation of taxation systems in the internal
market (Fiscalis programme 2003-2007) (4)
(hereinafter
referred to as ‘the 2007 programme’) have significantly
contributed to the achievement of the objectives of the
therefore appropriate to continue the
Treaty.
activities commenced under
those programmes. The
programme established by this Decision (hereinafter
referred to as ‘the Programme’) should run for a period
of six years to align its duration with that of the multi-
annual financial framework contained in the Interinstitu-
tional Agreement of 17 May 2006 between the European

is

It

(1) OJ C 93, 27.4.2007, p. 1.
(2) Opinion of the European Parliament of 20 June 2007 (not yet
and Council Decision of

Journal)

published in the Official
22 November 2007.

(3) OJ L 126, 28.4.1998, p. 1.
(4) OJ L 341, 17.12.2002, p. 1. Decision as last amended by Council

Regulation (EC) No 885/2004 (OJ L 168, 1.5.2004, p. 1).

(2)

(3)

(4)

for

In the internal market, the effective, uniform and efficient
application of Community law is essential for the func-
in particular
tioning of
the
taxation systems,
protection of national financial
interests by combating
tax evasion and tax avoidance, avoiding distortions of
competition and reducing burdens on administrations
and taxpayers. Achieving such an effective, uniform and
efficient application of Community law is a matter for
the Community, acting in partnership with the Member
States. Efficient and effective cooperation 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. The
Programme should also help to identify legislation and
administrative practices which may hamper cooperation
and possible remedies for obstacles to such cooperation.

In order to support the process of accession by candidate
countries, practical means should be provided in order to
enable the tax administrations of
those countries to
required under
full
undertake
Community legislation as of the date of their accession.
The Programme should therefore be open to candidate
countries. A similar approach should be taken to
potential candidate countries.

range of

tasks

the

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
the
Excise Movement Control System (EMCS) established by
Decision No 1152/2003/EC of the European Parliament
and of the Council of 16 June 2003 on computerising
the movement and surveillance of excisable products (6)
and any system required for the purposes of Council
Directive 2003/48/EC of 3 June 2003 on taxation of
savings income in the form of interest payments (7).

such as

systems

(5) OJ C 139, 14.6.2006, p. 1.
(6) OJ L 162, 1.7.2003, p. 5.
(7) OJ L 157, 26.6.2003, p. 38. Directive as last amended by Directive

2006/98/EC (OJ L 363, 20.12.2006, p. 129).

(5)

(6)

(7)

(8)

(9)

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Experience gained by the Community from the 2002 and
2007 programmes shows that bringing officials from
different national administrations together in professional
activities, such as working visits, seminars, project groups
and multilateral controls, contributes to the achievement
of the objectives of such programmes. Those activities
should therefore be
should remain
possible to develop new types of activities to respond
even more effectively to the needs that may arise.

continued.

It

(12)

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.

This Decision lays down, for the entire duration of the
Programme, a financial envelope constituting the prime
reference, within the meaning of point 37 of the Inter-
institutional Agreement of 17 May 2006 on budgetary
the
discipline and sound financial management,
budgetary
budgetary
procedure.

authority

annual

during

the

for

Experience gained from the 2002 and 2007 programmes
indicates that the coordinated development and imple-
mentation of a common training programme contribute
significantly to the objectives of such programmes,
in
particular in achieving a high standard of understanding
of Community law. The opportunities offered by an elec-
tronic learning environment should be fully explored in
this context.

Officials active in the field of taxation need a sufficient
standard of linguistic competence to cooperate and parti-
cipate in the Programme. It should be the responsibility
of the participating countries to provide the necessary
language training for their officials.

It is appropriate to provide for the possibility to organise
certain activities with the participation of experts, such as
officials, of third countries or representatives of interna-
tional organisations.

The mid-term evaluation of the 2007 programme has
confirmed that information resulting from programme
activities should be made available to all participating
countries and the Commission.

(10) Although the primary responsibility for achieving the
objectives of the Programme lies with the participating
countries, Community action is needed for the coordi-
nation of the activities pursued under the Programme as
well as for the provision of the infrastructure and the
necessary stimulus.

(11)

Since the objectives of this Decision cannot be sufficient-
ly achieved by the Member States and can therefore, by
reason of the scale and effects 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

(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
implementing powers
the exercise of
conferred on the Commission (1),

HAVE ADOPTED THIS DECISION:

CHAPTER I

GENERAL PROVISIONS

Article 1

Fiscalis 2013 programme

(hereinafter referred to as the ‘Programme’),

A multiannual Community action programme (Fiscalis
is hereby
the period from 1 January 2008 to 31
the taxation

1.
2013)
established for
December 2013 to improve the operation of
systems in the internal market.

2.

The Programme shall consist of the following activities:

(a) communication and information-exchange systems;

(b) multilateral controls as defined in Article 2(4);

(c) seminars and project groups;

(d) working visits;

(e) training activities; and

(f) other similar activities required to achieve the objectives of

the Programme.

(1) OJ L 184, 17.7.1999, p. 23. Decision as amended by Decision

2006/512/EC (OJ L 200, 22.7.2006, p. 11).

Participation in activities referred to in points (b) to (f) shall be
on a voluntary basis.

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Article 2

Definitions

The Programme shall be open to the participation of the

2.
following:

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

1.

‘taxation’ shall mean the following taxes applied in the parti-
cipating countries, as defined in Article 3(1):

(a) value added tax;

(b) excise duties on alcohol and tobacco products, as well
as taxes on energy products and electricity, as provided
in Directives 92/83/EEC (1), 95/59/EC (2)
and
for
2003/96/EC (3), respectively;

(c) taxes on income

and on capital

as described in

Article 1(2) of Directive 77/799/EEC (4);

(d) taxes on insurance premiums as defined in Article 3 of

Directive 76/308/EEC (5);

2.

‘administration’ shall mean the public authorities and other
bodies in the participating countries which are responsible
for administering taxation or tax-related activities;

(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
relevant
framework agreement and association council decisions; and

established

in the

(b) potential candidate countries, in accordance with provisions
to be determined with those countries following the estab-
lishment of framework agreements concerning their partici-
pation in Community programmes.

3.

Participating countries shall be represented by officials.

Article 4

Objectives

The overall objective of

1.
the Programme shall be to
improve the proper functioning of the taxation systems in the
internal market by increasing cooperation between participating
countries, their administrations and officials.

3.

‘official’ shall mean a member of an administration;

The specific objectives of the Programme shall be the

2.
following:

4.

‘multilateral control’ shall mean the coordinated control of
the tax liability of one or more related taxable persons
organised by two or more participating countries with
common or complementary interests, which include at
least one Member State.

Article 3

Participation in the Programme

Participating countries are the Member States and the

1.
countries referred to in paragraph 2.

(1) Council Directive 92/83/EEC of 19 October 1992 on the harmoni-
sation of the structures of excise duties on alcohol and alcoholic
beverages (OJ L 316, 31.10.1992, p. 21). Directive as last amended
by the 2005 Act of Accession.

(2) Council Directive 95/59/EC of 27 November 1995 on taxes other
than turnover taxes which affect the consumption of manufactured
tobacco (OJ L 291, 6.12.1995, p. 40). Directive as last amended by
Directive 2002/10/EC (OJ L 46, 16.2.2002, p. 26).

(3) Council Directive 2003/96/EC of 27 October 2003 restructuring the
Community framework for the taxation of energy products and
electricity (OJ L 283, 31.10.2003, p. 51). Directive as
last
amended by Directive 2004/75/EC (OJ L 157, 30.4.2004, p. 100).
(4) Council Directive 77/799/EEC of 19 December 1977 concerning
the Member
insurance
last

mutual assistance by the competent authorities of
States in the field of direct
premiums
amended by Directive 2006/98/EC.

(OJ L 336, 27.12.1977, p. 15). Directive as

taxation and taxation of

(a) in respect of value added tax and excise duties:

(i) to secure efficient, effective and extensive information

exchange and administrative cooperation;

(ii) to enable officials to achieve a high standard of under-
standing of Community law and its implementation in
Member States; and

(iii) to ensure the continuing improvement of administrative
procedures to take account of the needs of adminis-
trations and taxable persons through the development
and dissemination of good administrative practice;

(b) in respect of taxes on income and on capital:

(i) to secure efficient and effective information exchange
including the sharing

and administrative cooperation,
of good administrative practices; and

(5) Council Directive 76/308/EEC of 15 March 1976 on mutual
assistance for the recovery of claims relating to certain levies,
duties,
taxes and other measures (OJ L 73, 19.3.1976, p. 18).
Directive as last amended by the 2003 Act of Accession.

(ii) to enable officials to achieve a high standard of under-
standing of Community law and of its implementation
in Member States;

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(c) in respect of

to improve
taxes on insurance premiums,
cooperation between administrations, ensuring better appli-
cation of the existing rules; and

The Community components of the communication and
3.
information exchange systems shall be the hardware, software
and network connections which are common to all Member
States.

(d) in respect of candidate and potential candidate countries, to
meet the special needs of those countries so that they take
the necessary measures for accession in the field of tax
legislation and administrative capacity.

The Commission shall, on behalf of the Community, conclude
the necessary contracts to ensure the operational nature of
those components.

Article 5

Work programme and indicators

The Commission shall,
in accordance with the management
procedure referred to in Article 17(2), establish a work
programme annually. The work programme shall be based on
the budgetary year
a schedule of activities envisaged for
concerned and the expected breakdown of
the funds. The
work programme shall be published on the Commission’s
website.

The work programme shall contain indicators for the specific
objectives of the Programme set out in Article 4(2), which shall
be used for
the
Programme in accordance with Article 19.

the mid-term and final evaluations of

CHAPTER II

PROGRAMME ACTIVITIES

Article 6

Communication and information exchange systems

The Commission and the Member States shall ensure that
1.
the communication and information exchange systems referred
to in paragraph 2 are operational.

The communication and information exchange systems

2.
shall comprise the following:

(a) the Common Communications Network/Common Systems

Interface (CCN/CSI);

(b) the VAT Information Exchange System (VIES);

(c) excise systems;

forming part of

4.
The non-Community components of the communication
and information exchange systems shall comprise the national
databases
the network
connections between the Community and non-Community
components and such software and hardware as each Member
State deems appropriate for the full operation of those systems
throughout its administration.

systems,

those

the non-Community
The Member States shall ensure that
components are kept operational and are interoperable with
the Community components.

5.
The Commission shall coordinate, in cooperation with the
Member States, those aspects of the establishment and func-
tioning 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 Member States shall comply
with the schedules and deadlines established for that purpose.

Article 7

Multilateral controls

Participating countries shall choose from among the multilateral
controls organised by them those the costs of which are to be
borne by the Community in accordance with Article 14. After
each such control, an evaluation report shall be submitted to
the Commission.

Article 8

Seminars and project groups

The Commission and the participating countries shall together
organise seminars and project groups.

(d) the Excise Movement and Control System (EMCS); and

Article 9

Working visits

(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.

1.
Participating countries may organise working visits for
officials. The working visits shall not exceed one month. Each
working visit shall target a particular professional activity and
shall be sufficiently prepared, monitored and subsequently
evaluated by the officials and administrations concerned.

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Participating countries shall enable visiting officials to play
2.
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.

3.
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 and transparency as officials of the host administration.

Article 10

Training activities

in

the
countries,
Participating
1.
Commission, shall
facilitate structured cooperation between
national training bodies and officials responsible for training
in taxation administrations, and in particular by the following
means:

cooperation with

(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;

Article 12

Information sharing

Information resulting from the
referred to in
Article 1(2) shall be shared between participating countries
and the Commission insofar
to the
achievement of the Programme’s objectives.

contributes

activities

as

it

CHAPTER III

FINANCIAL PROVISIONS

Article 13

Financial framework

The financial envelope for the implementation of

1.
Programme for
December 2013 shall be EUR 156 900 000.

the
the period from 1 January 2008 to 31

Annual

shall be

the
2.
appropriations
the multiannual
budgetary authority within the limits of
financial framework, in accordance with point 37 of the Inter-
institutional Agreement of 17 May 2006 on budgetary
discipline and sound financial management.

authorised by

Article 14

Expenditure

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

The expenditure necessary for the implementation of the
1.
Programme shall be borne by the Community and the partici-
pating countries in accordance with paragraphs 2 to 6.

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

for common tax training.

Participating countries shall, where appropriate, integrate
referred to in

2.
the jointly developed training programmes
paragraph 1(a) into their national training programmes.

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

2.

The Community shall bear the following expenditure:

(a) the costs of the acquisition, development, installation, main-
the Community
communication and information

tenance and day-to-day operation of
components of
the
exchange systems referred to in Article 6(3);

(b) the travel and living expenses incurred by officials from the
relating to multilateral controls,

participating countries
working visits, seminars and project groups;

(c) the organisational costs of seminars;

Article 11

(d) the travel and living expenses incurred by experts partici-

pating in activities as referred to in Article 11;

Participation in activities under the Programme

Experts, such as representatives of international organisations
and officials of
in activities
organised under the Programme whenever that is essential to
achieve the objectives set out in Article 4.

third countries, may take part

(e) the costs of the acquisition, development, installation, main-
tenance of training systems and modules insofar as they are
common to all participating countries; and

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(f)

the costs of other activities referred to in Article 1(2)(f), up
to a maximum of 5 % of the overall cost of the Programme.

The participating countries

shall cooperate with the
3.
Commission to ensure
are used in
accordance with the principle of sound financial management.

appropriations

that

to this Decision.

In particular, a prior written
pursuant
agreement, within the meaning of Article 108 of the Financial
Regulation and its detailed implementing provisions, shall be
concluded with the beneficiaries, who shall
their
agreement to audits by the Court of Auditors into the use
made of the financing granted. Such audits may be carried
out without prior notice.

state

The Commission shall, in accordance with Council Regulation
(EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial
Regulation applicable to the general budget of the European
Communities (1) (hereinafter referred to as ‘the Financial Regu-
lation’), determine the rules relating to the payment of expenses
and shall communicate them to the participating countries.

Article 16

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, in particular
the European Anti-Fraud Office (OLAF), and by the Court of
Auditors.

The Commission

the
4.
management procedure referred to in Article 17(2), adopt any
necessary measures
the
Programme.

the budget management of

accordance with

shall,

for

in

5.
The financial allocation for the Programme may also cover
expenses relating to preparatory, monitoring, control, audit and
the
evaluation activities which are
its
management of the Programme and the achievement of
objectives, and in particular, studies, meetings,
information
linked to IT networks
and publication actions, expenses
together with all other
focusing on information exchange,
the
technical
Commission may incur for the management of the Programme.

required directly for

and administrative

assistance

expenses

that

CHAPTER IV

OTHER PROVISIONS

Article 17

Committee

The Commission shall be

1.
Committee.

assisted by

the

Fiscalis

2. Where reference is made to this paragraph, Articles 4 and
7 of Decision 1999/468/EC shall apply, having regard to the
provisions of Article 8 thereof.

The period laid down in Article 4(3) of Decision 1999/468/EC
shall be set at three months.

The share of administrative expenditure shall,
exceed 5 % of the overall cost of the Programme,
administrative expenditure attributed to the Commission.

in general, not
including

Article 18

Follow-up

The participating countries shall bear the following expen-

6.
diture:

(a) the costs of the acquisition, development, installation, main-
tenance and day-to-day operation of the non-Community
components of
communication and information
exchange systems referred to in Article 6(4); and

the

(b) the costs relating to the initial and continuing training,

including linguistic training, of their officials.

Article 15

Applicability of the Financial Regulation

The Financial Regulation shall apply to all grants within the
meaning of Articles 108 to 120 thereof which are awarded

(1) OJ L 248, 16.9.2002, p. 1. Regulation as amended by Regulation

(EC, Euratom) No 1995/2006 (OJ L 390, 30.12.2006, p. 1).

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

Article 19

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 referred to in paragraph 2 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 at the
mid-term of the duration of the Programme in terms of effec-
tiveness and efficiency, as well as the continued relevance of the
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. The mid-term and
shall be published on the Commission’s
final evaluations
website.

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The participating countries shall submit

2.
evaluation reports to the Commission:

the following

(a) by 31 March 2011, a mid-term evaluation report on the
Programme’s relevance, effectiveness and efficiency; and

(b) by 31 March 2014, 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 to the Council
the following
reports:

(a) by 31 July 2011, a mid-term evaluation report and a
continuing the
a

communication on the desirability of
Programme,
proposal; and

accompanied, where

appropriate,

by

(b) by 31 July 2014, the final evaluation report.

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

Article 20

Repeal

Decision No 2235/2002/EC shall be 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 21

Entry into force

This Decision shall enter into force on the 20th day following
its publication in the Official Journal of the European Union.

It shall apply from 1 January 2008.

Article 22

Addressees

This Decision is addressed to the Member States.

Done at Strasbourg, 11 December 2007.

For the European Parliament
The President

For the Council
The President

H.-G. PÖTTERING

M. LOBO ANTUNES