Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL establishing an action programme for customs and taxation in the European Union for the period 2014-2020 (FISCUS) and repealing Decisions N°1482/2007/EC and N°624/2007/EC
Date: 2011-11-09
Institutions: European Commission
Subjects: action programme, common tariff policy, domestic market, fiscal policy, single market, tax evasion

EUROPEAN COMMISSION 

Brussels, 9.11.2011 
COM(2011) 706 final 

2011/0341 (COD) 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

establishing an action programme for customs and taxation in the European Union for 
the period 2014-2020 (FISCUS) and repealing Decisions N°1482/2007/EC and 
N°624/2007/EC 

{SEC(2011) 1317 final} 
{SEC(2011) 1318 final} 

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EXPLANATORY MEMORANDUM 

1. 

CONTEXT OF THE PROPOSAL 

On  29  June  2011,  the  Commission  adopted  a  proposal  for  the  next  Multi-Annual  Financial 
Framework  for  the  period  2014-20201:  a  budget  for  delivering  the  Europe  2020  Strategy 
proposing among others a new generation of Customs and Fiscalis programmes. In line with 
the  simplification  policy  of  the  Commission  and  taking  account  of  the  existing  parallels 
between  the  present  Customs  and  Fiscalis  programmes,  a  single  future  programme  is 
proposed  (FISCUS),  safeguarding  nevertheless  the  particularities  of  customs  and  taxation. 
This  programme  will  contribute  to  the  Europe  2020  Strategy  for  smart,  sustainable  and 
inclusive  growth2,  by  strengthening  the  functioning  of  the  Union's  Single  Market  and  its 
Customs Union. By pushing technical progress and innovation in national tax administrations 
towards e-tax administrations, the new programme also contributes to the establishment of a 
digital Single Market ('Digital Agenda for Europe'). 

The  Customs  Union  protects  the  financial  interests  of  the  Union  and  its  Member  States 
collecting  duties,  fees  and  taxes3.  It  requires  that  goods  originating  from  third  countries 
comply  with  Union  legislation  before  they  can  move  around  freely  within  the  Union.  This 
implies  the  management  of  large  trade  volumes  on  a  daily  basis  –  handling  7  customs 
declarations every second - requiring Customs to strike a balance between the facilitation of 
trade for business and the protection of citizens against risks to their safety and security. This 
intense  operational  cooperation  between  customs 
can  only  be  achieved 
administrations  of  the  Member  States,  between  them  and  other  authorities,  with  trade  and 
other  third  parties.  The  smooth  functioning  of  taxation  systems  in  the  internal  market  is 
dependent  on  effective  and  efficient  processing  of  cross-border  transactions  by  national  tax 
administrations, the prevention of and fight against tax fraud and protection of tax revenues. 
This implies exchange of large quantities of information between tax administrations, making 
the  tax  administrations  working  more  efficiently  but  equally  reducing  the  administrative, 
economic and time burden for tax payers involved in cross-border activities. This can only be 
achieved  on  the  basis  of  intense  cooperation  between  tax  administrations  of  the  Member 
States and third parties. 

through 

The  proposed  programme  will  support  the  cooperation  between  the  customs  and  tax 
authorities and other parties concerned. It is the successor programme of both the Customs 
2013 and Fiscalis 2013 programmes which end on 31 December 2013. The proposed FISCUS 
Programme  will  support  customs  and  tax  cooperation  in  the  Union  clustered  around  human 
networking and competency building, on the one hand, and IT capacity building on the other 
hand. The first cluster allows for the exchange of good practices and operational knowledge 
amongst  the  Member  States  and  other  countries  participating  in  the  programme.  The  latter 
enables the programme to fund cutting-edge IT infrastructure and systems that allow customs 
and  tax  administrations  in  the  Union  to  evolve  to  fully-fledged  e-administrations.  The  main 
added-value  of  the  programme  is  generated  by  enhancing  the  capacity  of  Member  States  in 

1 
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3 

COM(2011)500 Final of 29 June 2011, A budget for Europe 2020. 
COM(2010) 2020 final of 3 March 2010: A strategy for smart, sustainable and inclusive growth. 
In 2010, approximately 12.3 % (15.7 billion euro) of the EU budget was derived from traditional own 
resources.  Directorate  General  for  Budget,  Thematic  Report  on  the  customs  control  strategy  in  the 
Member States — Control of traditional own resources, p3. 

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raising  revenue  and  managing  increasingly  complex  trade  flows,  while  cutting  costs  in 
developing the tools for these purposes. 

2. 

RESULTS OF CONSULTATIONS WITH THE INTERESTED PARTIES AND 
IMPACT ASSESSMENTS 

2.1. 

Consultations and expertise 

In  the  context  of  the  midterm  evaluation  of  the  present  programmes4,  a  contractor  analysed 
the effectiveness, efficiency, relevance and value added of the current Customs and Fiscalis 
2013  programmes.  Monitoring  data available  from  the  different  activities  was  used.  For  the 
midterm evaluation of the Customs 2013 programme, consultations with trade representatives 
were carried out. 

Another contractor carried out a study of the possible framework of the future Customs and 
Fiscalis  programme5:  its  challenges,  objectives  and  possible  policy  options,  including  a 
comprehensive analysis of future challenges, structural problems and possible improvements 
to the  functioning  of  the  Customs Union. For the latter, consultations were carried out with 
Customs experts at different levels. Considering the importance of the activities related to the 
exchange  of  information,  a  separate  study  was  carried  out  on  the  future  implementation 
strategy  for  the  exchange  of  information.  This  study  was  presented  in  workshops  for  Chief 
Information Officers of tax and customs administrations in June 2011. 

The findings of the study on the future programmes were discussed with the representatives of 
the  participating  countries  in  workshops  organised  in  June  and  July  2011.  In  preparation  of 
this  workshop,  a  roundtable  was  organised  in  spring  2011  in  the  relevant  programme 
Committees6 meeting where participating countries were asked to identify the main strengths 
of the programme and how the efficiency of the programme could be improved. 

Impact  assessments  were  prepared  analysing  the  continuation  of  the  Customs  and  Fiscalis 
programmes. These were approved by the Impact Assessment Board. 

Numerous  recommendations  for  design  and  further  improvements  of  the  programme  were 
taken on board in the development of the future programme proposal, notably for the design 
of  the  programme  activities  and  the  formulation  of  the  programme  objectives.  The  main 
recommendations  related  to  the  introduction  of  new  specific  objectives  or  re-emphasis  of 
existing ones. For the taxation sector they focused on reduction of administrative burdens on 
tax  administrations  and  taxpayers  and  improving  cooperation  with  third  countries  and  third 
parties and reinforce the fight against fraud. For the customs sector the programme should put 
more emphasis on cooperation with third countries, business and trade associations as well as 

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6 

Fiscalis 2013 midterm evaluation: 
http://ec.europa.eu/taxation_customs/resources/documents/common/publications/studies/fiscalis2013_
mid_term_report_en.pdf 
Customs 2013 midterm evaluation: 
http://ec.europa.eu/taxation_customs/resources/documents/common/publications/studies/customs2013_
mid_term_report_en.pdf 
DELOITTE, The future business architecture for the Customs Union and Cooperative Model in the 
Taxation Area in Europe.  
Minutes of the 9th Fiscalis Committee meeting on 3 May 2011 
Minutes of the 9th Customs Committee meeting on 11 April 2011. 

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trade facilitation. In addition the mid-term evaluations recommended to introduce new tools to 
address  new  challenges,  notably  cooperation  on  specific  operational  tasks,  the  improvement 
of  the  distribution  of  the  results  of  the  programme  activities  taking  advantage  of  online 
collaboration  methods  and  defining  a  framework  to  better  monitor  the  outputs  of  the 
programme.  

2.2. 

Impact assessment 

Considering  the  overall  policy  context  and  problems  ahead  for  customs  and  taxation  in  the 
next  decade,  a  number  of  policy  options  have  been  analysed  and  compared  in  the  impact 
assessment for each of the present programmes.  

Common policy options: 

(1) 

(2) 

Baseline: continuing the programmes with their current objectives and design.  

No continuation of the programme: both programmes would be discontinued and EU 
funding  will  no  longer  be  provided  for  IT  tools,  joint  actions  or  training  activities 
supporting cooperation in the customs and taxation area. 

Specific policy options for the Customs area: 

(3) 

(4) 

(5) 

Increased  support  to  EU  legal  obligations  such  as  the  Modernised  Customs  Code 
(MCC):  This  policy  option  would  extend  the  baseline  scenario  tailoring  the 
programme  to  the  new  needs  deriving  from  the  evolving  Customs  Union 
environment. This option covers the deployment of new IT systems as defined in EU 
customs  legislation,  gradually  introducing  a  shared  development  model  for  the  IT 
systems and modernising the underlying governance, architecture and technology.  

Increased support to EU legal obligations and financial support for technical capacity 
building: Besides the components of the previous option, this option would include a 
financial  support  scheme  allowing  Member  States  to  request  support  to  acquire 
equipment  to  control  land,  sea  or  air  borders,  for  instance  scanners  or  laboratory 
equipment. This would support Member States to meet the demands for speeding up 
and streamlining controls in the context of evolving technologies.  

Increased support to EU legal obligations with a maximised shared IT environment: 
Besides  the  components  of  option  3,  this  option  supports  EU  customs  to  take  the 
advantage  of  full  scale  shared  development  and  operation  of  the  European  IT 
systems  to  implement  EU  customs  legislation  such  as  the  MCC  and  other  customs 
related  legislations.  This  option  would  ensure  enhanced  support  to  the  public 
authorities  to  develop  and  deploy  all  the  systems  necessary  for  a  pan-European 
electronic customs environment and to business to connect to those systems.  

Specific policy options for the taxation area: 

(6) 

Upgrade  the  baseline:  This  option  would  encompass  the  baseline  scenario  tailoring 
the specific objectives to the future challenges. It puts additional focus on the fight 
against  tax  fraud,  avoidance  and  evasion  compared  to  the  present  programme, 
addressing the high administrative burden for taxpayers and tax administrations and 
considering the cooperation with third countries and third parties. This policy option 

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would  require  only  a  marginally  higher  budget  compared  to  the  present  Fiscalis 
programme. 

(7) 

Upgrade and cater for new policies: Besides addressing the problems described under 
the  option  "upgrading  the  baseline  scenario",  this  policy  option  would  offer  the 
means to extend cooperation to new areas that may follow from policy evolution and 
notably enable programmes to have the means to facilitate coherent application and 
implementation  of  this  new  legislation  and  to  implement  the  related  exchange  of 
information and administrative cooperation.  

The impact assessments lead to the following recommendation: For Customs the "Increased 
support to EU legal obligations such as the Modernised Customs Code (MCC)" option 3 
is  the  preferred  option  while  for  taxation  the  "Upgrade  the  baseline"  option  6  is  the 
preferred one. Both policy options are in line with the proposal for a new budget for Europe 
2020 and score on acceptability by Member States. The option "Increased support to EU legal 
obligations  and  financial  support  for  technical  capacity  building"  has  not  been  retained  for 
Customs  since  the  acquisition  of  equipment  expressed  in  the  technical  capacity  building 
component  could  be  co-funded  through  other  programmes  including  Regional  Structural 
Funds  while  ensuring  coherence  with  the  specific  objectives  of  the  proposed  FISCUS 
Programme. 

3. 

LEGAL ELEMENTS OF THE PROPOSAL 

3.1. 

Legal basis 

The FISCUS proposal is based on a double legal basis. The customs related aspects of the 
proposal  are  based  on  article  33  of  the  Treaty  on  the  Functioning  of  the  European  Union 
(TFEU) which calls for action by the European Union with regard to customs cooperation and 
the EU customs union.  

Many  aspects  of  tax  policy  implementation  remain  predominantly  of  national  competence. 
The  proposed  programme  however  cannot  be  considered  to  be  a  tax  policy  measure  falling 
under national competences. Indeed, the programme aims to improve cooperation between tax 
administrations providing mechanisms and means as well as the necessary funding. As such 
the  programme  will  not,  when  implemented  by  the  Commission,  result  in  a  further 
harmonisation  of  national  tax  systems  but  allow  reducing  the  negative  effects  related  to  the 
co-existence  of  27  different  tax  systems,  such  as  distortions  of  competition,  administrative 
burden  for  administrations  and  taxpayers,  tax  shopping,  etc.  The  proposed  measure  is 
therefore  a  clear  Internal  Market  support  measure  allowing  the  improvement  of  the 
functioning  of  the  various  tax  systems  within  the  Internal  Market.  The  legal  basis  for  the 
taxation related aspects of the proposed programme is therefore article 114 TFEU. 

3.2. 

Subsidiarity and Proportionality 

Action at Union level rather than at national level is necessary for the following reasons: 

•  The  customs  union  is  an  exclusive  competence  of  the  Union.  By  transferring  their 
powers  to  the  Union,  Member  States  ipso  facto  agreed  that  actions  in  the  customs  area 
will be better implemented at Union level. However, the Union legal framework in itself 
does  not  ensure  sufficiently  the  proper  functioning  of  the  Customs  Union.  It  should  be 

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complemented by supporting measures as provided by the Customs Programme in order 
to ensure that EU customs legislation is applied in a convergent and harmonised way. 

•  Many of the activities in the customs area are of a cross-border nature, involving and 
affecting  all  27  Member  States,  and  therefore  they  cannot  be  effectively  and  efficiently 
delivered  by  individual  Member  States.  EU  action  is  needed  to  underpin  the  European 
dimension  of  customs  work,  to  avoid  internal  market  distortions  and  to  support  the 
effective protection of the EU external borders. 

• 

In  this  regard,  EU  action  is  justified  to  ensure  the  proper  functioning  and  further 
development of the Customs Union and its common regulatory framework, as it has been 
shown to be the most efficient and effective EU response to shortcomings and challenges 
in implementing the EU Customs Union and customs cooperation.  

•  Concerning  taxation,  it  is  not  sufficient  to  adopt  legislation  at  European  level,  taking  it 
for  granted  that  its  implementation  will  run  smoothly  and  if  not,  the  infringement 
procedure  will  be  sufficient.  In  order  to  efficiently  implement  EU  and  national  tax  law, 
cooperation and coordination at the European level are necessary.  

•  The challenges identified for taxation cannot be tackled without a steering role executed 
by the Commission and without encouraging Member States to look beyond the borders of 
their  administrative  territory.  Without  intense  cooperation  and  coordination  between 
Member States, unfair tax competition and tax shopping would increase, while fraudsters 
would exploit the lack of cooperation between national authorities.  

•  From  an  economic  point  of  view,  action  at  EU  level  is  much  more  efficient.  The 
backbone  of  the  customs  and  taxation  cooperation  is  a  highly  secured  dedicated 
communication  network.  It  interconnects  national  customs  and  tax  administrations  in 
approximately  5  000  connection  points.  This  common  IT  network  ensures  that  every 
national  administration  only  needs  to  connect  once  to  this  common  infrastructure  to  be 
able  to  exchange  any  kind  of  information.  If  such  an  infrastructure  were  not  available 
Member States would have to link 26 times to the national systems of each of the other 
Member States. 

The  Commission  shall,  according  to  Article  17  TEU,  exercise  coordinating,  executive  and 
management functions, as laid down in the Treaties. Coordination by the Commission needs 
to be undertaken with national customs and tax authorities, with specialised representatives, at 
operational  level and  on  a  long  term  basis  in  view  of  existing  and  future  challenges  for  the 
Union identified in the customs and tax fields. The various fora and tools of the Programme 
provide an appropriate framework for the Commission to take on its coordinating role in the 
customs  and  tax  area.  The  FISCUS  Programme  is  therefore  in  line  with  the  principles  of 
subsidiarity and proportionality (as set out in Art. 5 of the Treaty of the European Union 
(TEU). 

3.3. 

Instrument 

In line with the conclusion of the relevant impact assessments, EU intervention by means of 
a funding programme is appropriate. Taking into account the positive feedback resulting from 
the  midterm  evaluation  of  the  Customs  2013  and  Fiscalis  2013  Programme,  a  successor 
FISCUS Programme is being proposed by the Commission. 

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Although  the  new  programme  remains  primarily  addressed  to  Member  States  and  their 
authorities,  it  is  intended  that  future  programme  actions  will  -  more  than  in  the  past  -
 involve external  stakeholders.  In  view  of  this  evolution  the  appropriate  legal  instrument 
for establishing the  programme  is  a  "regulation"  rather  than  a  "decision"  as  for  previous 
programmes. 

4. 

BUDGETARY IMPLICATION 

The  timing  of  the  review  of  EU  funding  Programmes  is  linked  to  the  proposal  for  a  new 
Multiannual  Financial  Framework,  as  contained  in  the  Commission  Work  Programme.  In 
accordance  with  this  proposal,  this  Regulation  on  the  FISCUS  Programme  contains  a 
budgetary framework of EUR 777 600 000 (in current prices) for the period of 2014-2020. 

The FISCUS Programme will be implemented by means of a direct central management mode 
and  in  a  priority-based  manner.  Work  programmes  are  established  –together  with  the 
stakeholders- stipulating the priorities for a specific period. 

5. 

OPTIONAL ELEMENTS 

5.1. 

Annotations to specific legal provisions 

5.1.1.  Chapter I: General Provisions 

For customs related aspects, the scope of the programme is specifically oriented towards the 
functioning  of  the  EU  Customs  Union.  For  the  taxation  related  aspects,  the  programme  has 
been  brought  in  line  with  recent  Union  tax  legislation  meaning  that  it  will  not  only  cover 
VAT, excised duties and taxes on income and capital but also other taxes which are subject of 
EU tax legislation. 

The  FISCUS  Programme  will  be  open  for  participation  to  the  Member  States,  Candidate 
Countries  and  potential  Candidates.  In  line  with  the  overall  Union  policy  in  this  respect, 
countries of the European Neighbourhood Policy will also have the possibility to take part in 
the  Programme  under  certain  conditions.  Finally,  'external  experts'  might  also  participate  in 
specific  actions  (e.g.  representatives  of  other  authorities,  trade,  national  and  international 
organisations, and possibly other experts). 

The objectives of the FISCUS Programme have been re-oriented in function of the identified 
and  expected  problems  and  challenges  for  customs  and  tax  policy  and  customs  and  tax 
authorities in the next decade. The overarching objective of the programme is to support the 
functioning  of  the  Customs  Union  and  to  strengthen  the  internal  market  by  improving  the 
operation  of  the  taxation  systems  through  cooperation  between  participating  countries,  their 
customs and tax administrations, their officials and external experts. 

To  provide  an  adequate  answer  to  the  future  challenges  in  the  customs  and  tax  area  in  the 
Union, the following specific objectives have been defined for the programme: 

1. 

to  support  the  preparation,  coherent  application  and  effective  implementation  of 
Union law in the fields of customs and taxation, 

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2. 

3. 

4. 

5. 

6. 

to contribute to the efficient functioning of customs and tax authorities by improving 
their administrative capacity and reducing the administrative burden, 

to prevent fraud and tax evasion and to enhance competitiveness, safety and security 
by  enhancing  cooperation  with  international  organisations,  other  governmental 
authorities, third countries, economic operators and their organisations, 

to strengthen the competitiveness of European businesses through the facilitation of 
trade and the reduction of compliance costs,  

to  protect  the  financial  and  economic  interests  of  the  European  Union  and  its 
Member States through the fight against fraud and tax evasion, 

(for the Customs Sector) to support customs in protecting citizens and the economy 
in terms of safety and security, and in protecting the environment. 

Operational  objectives  have  been  added  concentrating  on  outputs  to  be  delivered  by  the 
Programme and are available in annex 1 of the Regulation. 

5.1.2.  Chapter II: Eligible actions 

The types of actions considered eligible for programme funding are similar to the ones under 
the current programmes, namely: 

• 

• 

• 

Joint  Actions  pursuing  the  exchange  of  knowledge  and  good  practice  between 
customs and tax officials of the participating countries 

European Information Systems7 facilitating the exchange of information and access 
to common data and finally 

Training  activities  leading  to  human  competency  building  for  customs  and  tax 
officials across Europe 

Modifications have been introduced in certain categories of actions. 

• 

The FISCUS programme will include some new joint action tools:  

• 

• 

Steering  groups  (only  new  for  taxation)  will  perform  activities  of  a 
coordinating  nature  and  be  usually  composed  of  all  interested  Participating 
Countries.  They  differ  from  project  groups,  which  are  usually  composed  of  a 
limited number of countries, operational during a limited period of time and are 
working on the realisation of a predefined objective with a precisely described 
outcome.  

Expert  teams  are  structured  forms  of  cooperation,  pooling  expertise  and/or 
addressing  specific  operational  activities.  They  can  be  set  up  with  a  non-
permanent or permanent character and could possibly receive support such as 
online  collaboration  services,  administrative  assistance  and  infrastructure  and 
equipment facilities to underpin the realisation and success of an action. 

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Previously called Trans European IT Systems 

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• 

Actions  for  public  administration  capacity  building  will  support  customs 
and  tax  authorities  that  face  particular  difficulties,  be  it  lacking  knowledge, 
expertise,  organisational  or  any  other  deficiencies  which  can  be  overcome 
through  tailor-made  support  actions  provided  by  fellow  countries  and  or 
Commission officials. 

• 

As regards the European Information Systems,  the new  programme  defines  "Union 
components"  as  IT  assets  and  services  which  concern  some  or  all  of  the  Member 
States and are owned or acquired by the Commission. These Union components are 
described in Annex 2 point 4 of the proposed legal act. The "national components" 
are all components which are not "Union components". They are developed, installed 
and operated by Member States, and thus subject to the funding and responsibility of 
Member States.  

The  redefinition  of  Union  components  should  be  seen  in  the  light  of  the  changing 
practice of IT systems development. Currently each Member State is responsible for 
the  implementation  of  its  national  systems  according  to  common  specifications, 
resulting  in 27 developments for each system, 27 trader interfaces, 27 schedules of 
development, 27 sets of project related or operational difficulties, etc. In particular in 
the light of the financial crisis, the Commission considers that the development of IT 
systems  should  be  done  more  efficiently;  including  an  increased  number  of  central 
resources and an increased involvement of Member States in common projects. 

for 

instance 

This simplification aims at reducing overall IT costs and improving the consistency 
of  data  and  application  of  rules  by  gradually  moving  towards  more  shared  IT 
development  (knowledge,  data,  IT  components).  It  will  bring  improved  working 
through  business  process  modelling,  better  quality 
methods 
specifications  but  also  will  bring  more  standardisation  for  instance  harmonising 
interfaces  for  traders.  The  new  approach  towards  Union  components  will  limit  the 
risk  for  divergent  development  and  deployment  plans.  It  also  provides  additional 
means  to  control  the  finalisation  of  the  project  as  common  plans  avoid  that  the 
slowest  member  in  the  development  chain  determines  the  entry  in  operation  of  the 
entire  project.  This 
increased  Commission  responsibility  will  require  more 
specialised support and personnel at Commission level. 

5.1.3.  Chapter IV: Implementation 

In  order  to  ensure  uniform  conditions  for  the  implementation  of  this  Regulation, 
implementing  powers  should  be  conferred  on  the  Commission.  As  such  an  annual  work 
programme  will  be  adopted  in  accordance  with  the  examination  procedure  referred  to  in 
Article 5 of Regulation (EU) No 182/2011 of the European Parliament and the Council of 16 
February  2011  laying  down  the  rules  and  general  principles  concerning  mechanisms  for 
control by the Member States of the Commission's exercise of implementing powers8. 

8 

OJ L 55, 28.2.2011, p 13. 

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5.2. 

Simplification 

5.2.1.  How did the proposal contribute to simplification? 

(a)  Coherence with the financial regulation 

The  programme  proposal  is  fully  coherent  with  the  financial  regulation  and  its 
implementing provisions. Grants and procurement are the main financial instruments 
used  to  implement  the  programme.  The  programme  incorporates  the  simplification 
measures  proposed  in  the  Commission  proposal  for  the  revision  of  the  financial 
regulation, notably the recourse to lump sums, flat rates and unit costs. In view of the 
importance  of  the  processing  of  subsistence  and  travel  costs  paid  under  the 
programme,  the  programme  will  introduce  simplification  measures  offered  by  the 
new Financial Regulation in this area. 

(b)  Coherence between the Customs and Fiscalis 2013 programmes 

The  management  of  the  previous  Customs and  Fiscalis  programmes  had  been  fully 
aligned  based  upon  identical  procurement  rules  and  grant  models,  common 
management  guides  and  IT  based  systems.  The  management  model  includes  clear 
and  simple  procedures  for  organising  programme  activities.  The  programme 
management team of the Commission is assisted by programme management teams 
in the different customs and tax administrations acting as facilitator and first point of 
contact  for  customs,  respectively  taxation  officials  in  Member  States.  The 
management model allows the deployment of activities in a short time span, some 
weeks  at  the  most,  reacting  quickly  to  newly  emerging  needs,  while  at  the  same 
time  guarding  coherence  between  the  different  activities.  The  Member  States  have 
expressed  their  satisfaction  with  the  management  model  of  the  programme  in  the 
midterm evaluation9. Considering the already close alignment between the Customs 
and  Fiscalis  programme  as  well  as  the  Commission  policy  of  simplification,  it  has 
been  decided  to  propose  a  single  Programme  (FISCUS)  in  the  framework  of  the 
2014-2020 multiannual financial framework. 

(c)  Did the programme consider externalisation? 

The  possibility  to  implement  the  future  Programme  through  an  executive  agency 
was  considered.  An  agency  could  be  empowered  to  execute  tasks  such  as  the 
selection  of  the  activities  under  the  programme,  the  administrative  preparation  and 
follow-up of the activities, monitoring of the activities, grants and procurement of IT 
systems.  However,  such  an  executive  agency  would  add  an  additional  layer  to  the 
governance  structure,  increasing  the  cost  of  coordination  and  checks,  complicating 
and lengthening decision making by adding new administrative procedures. Also, it 
would have a negative impact on the level of know-how within the Commission and 
increase  the  risk  of  a  fragmentation  of  content  versus  administrative  aspects.  This 
option  would  not  bring  the  expected  business  benefits  and  has  therefore  been 
discarded.  

9 

EN 

The  Evaluation  Partnership,  Customs 
RAMBOLL, Fiscalis 2013 midterm evaluation, paragraphs 268-305. 

2013  midterm 

evaluation, 

page 

72 

to 

80 

10 

   EN 

 
                                                 
In  an  alternative  scenario,  it  was  also  considered  to  transfer  all  relevant  IT 
activities to national administrations with the exception of the CCN/CSI network 
and  its  related  services.  In  this  scenario  the  risk  is  very  high  that  gradually  there 
would  be  needs  and  initiatives  to  set-up  more  central  governance  structures.  The 
resulting  impact  would  be  similar  to  the  effects  of  the  discontinuation  of  the 
programmes which would put at risk the efficiency and effectiveness of customs and 
tax  administrations,  challenge  the  uniformity  of  the  Customs  Union  and  thus  the 
treatment of traders, and reduce the ability to prevent and detect fraud. Considering 
the negative impacts on results and performance, this scenario was also discarded.  

(d)  Does the programme use common IT tools to reduce the administrative burden 

on beneficiaries and contractors? 

The Customs 2013 and Fiscalis 2013 programmes already deploy tools to facilitate 
the management for grants through a common Activity Reporting Tool (ART). 

5.2.2.  Performance measurement of the proposal 

The  performance  of  the  programme  will  be  measured  using  a  coherent  set  of 
performance, impact, result and output indicators linked to the general, specific and 
operational objectives of the programme and building the link with the Commission 
Management  Plan.  The  detailed  list  of  impact,  result  and  output  indicators  is 
available  in  the  Impact  Assessments  of  the  relevant  programmes.  The  Commission 
has identified targets for some operational objectives of the programme, others will 
be  completed  through  actions  within  the  current  programmes.  The  targets  of  all 
operational objectives will be identified before the start  of the 2020  programme by 
the Commission and presented to the Programme Committee for endorsement in the 
framework of the Annual Work Programme procedure. 

5.2.3. 

Is the programme proposal coherent with overall Commission policy  

The programme will contribute towards the objectives of the Europe 2020 Strategy 
by strengthening the Single Market, enhancing the productivity of the public sector 
and sustain technical progress and innovation in  administrations,  and by promoting 
employment. It will support flagships on the digital agenda for Europe10, the flagship 
initiative on the Innovation Union11, the flagship on the Agenda for New Skills and 
Jobs12  and  the  flagship  initiative  on  an  industrial  policy  for  the  globalisation  era13. 
The programme will also support the Single Market Act14 and promote growth and 
innovation by enforcing intellectual property rights  (IPR)  at the  border in line with 
the recent comprehensive IPR strategy.15 As concerns the protection of the financial 
interests of the Union and Member States, the programme will support the collection 
of duties and various fees and taxes on trade, and collaborative efforts to fight fraud. 
The Customs Union  is  the  operational arm of  EU  trade  policy,  and the programme 

10 
11 
12 
13 
14 
15 

COM(2010) 245 Final/2, A Digital Agenda for Europe. 
COM(2010) 546 of 6 October 2010, European 2020 Flagship Initiative Innovation Union. 
COM(2010) 682 of 23 November 2010, An Agenda for new skills and jobs. 
COM(2010) 614, European 2020 Flagship Initiative Integrated Industrial Policy. 
COM(2011) 0206 final. 
COM (2011) 287, A Single Market for Intellectual Property Rights – Boosting creativity and innovation 
to provide economic growth, high quality jobs and first class products and services in Europe 

EN 

11 

   EN 

 
                                                 
will  therefore  help  implementing  bilateral  and  multilateral  trade  agreements, 
collecting  duties,  and  applying  trade  measures  (such  as  rules  of  origin),  embargoes 
and  other  restrictions  in  line  with  the  EU  trade  strategy16.  More  recently,  customs 
have been entrusted a role in protecting the environment (related inter alia to illegal 
waste export, chemicals, ozone depleting substances, illegal logging and the CITES 
convention).  Finally,  customs  action  and  cooperation  between  customs,  police  and 
other enforcement authorities increasingly contributes to internal security of the EU 
as  reflected  in  the  action  plan  for  the  Internal  Security  Strategy17  and  in  the 
Stockholm Programme Action Plan.18. 

16 

17 

18 

COM (2010)612. Trade, Growth and World Affairs: Trade policy as a core component of the EU's 2020 
Strategy 
COM(2010) 673  final,  Brussels,  22.11.2010,  Communication  from  the  Commission  to  the  European 
Parliament and the Council — the EU Internal Security Strategy in Action: Five steps towards a more 
secure Europe. 
COM(2010) 171  final,  Brussels,  20.4.2010,  Communication  From  the  Commission  to  the  European 
Parliament,  the  Council,  the  European  Economic  and  Social  Committee  and  the  Committee  of  the 
Regions:  Delivering  an  area  of  freedom,  security  and  justice  for  Europe's  citizens  —  Action  Plan 
Implementing the Stockholm Programme. 

EN 

12 

   EN 

 
                                                 
2011/0341 (COD) 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

establishing an action programme for customs and taxation in the European Union for 
the period 2014-2020 (FISCUS) and repealing Decisions N°1482/2007/EC and 
N°624/2007/EC 

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  on  the  Functioning  of  the  European  Union,  and  in  particular 
Articles 33 and 114 thereof, 

Having regard to the proposal from the European Commission, 

After transmission of the draft legislative act to the national Parliaments, 

Having regard to the opinion of the European Economic and Social Committee19, 

Acting in accordance with the ordinary legislative procedure, 

Whereas: 

(1) 

(2) 

(3) 

The  multi-annual  action  programmes  for  customs  and  taxation  which  applied  before 
2014 have significantly contributed to facilitating and enhancing cooperation between 
customs and tax authorities respectively within the Union. It is therefore appropriate to 
ensure the continuation of those programmes by establishing a new Programme in the 
same area.  

Given the synergies between the programmes applicable before 2014 and in line with 
the commitment of the Commission to reduce the number of programmes as laid down 
in "A budget for Europe 2020"20, the customs and tax cooperation programmes should 
be  replaced  by  one  single  programme.  In  addition,  the  establishment  of  a  single 
programme will permit more simplification and coherence while the possibility to set 
up activities within the separate fields of customs and taxation is preserved. 

The Programme activities, i.e. the European Information Systems, the joint actions for 
customs  and  tax  officials  and  the  common  training  initiatives,  are  expected  to 
contribute  to  the  realisation  of  the  Europe  2020  Strategy  for  smart,  sustainable  and 
inclusive  growth21.  In  providing  a  framework  for  activities  which  strive  for  more 
efficient  customs  and  tax  authorities,  strengthen  the  competitiveness  of  businesses, 
promote  employment  and  contribute  to  the  protection  of  the  Union's  financial  and 

19 
20 
21 

OJ C , , p. . 
COM(2011) 500 final Part I. 
COM(2010) 2020. 

EN 

13 

   EN 

 
                                                 
(4) 

(5) 

(6) 

(7) 

economic  interests,  the  Programme  will  actively  strengthen  the  functioning  of  the 
customs union and the internal market. 

The  taxation  sector  of  the  programme  should  be  brought  into  line  with  existing  and 
upcoming Union legislation so as to allow for supporting activities for potentially new 
Union  taxes  or  legislation.  For  the  purposes  of  this  Programme,  taxation  should 
therefore not only cover VAT as provided for by Council Directive 2006/112/EC of 28 
November 2006 on the common system of value added tax22, excise duties on alcohol 
as  provided  for  by  Council  Directive  92/83/EEC  of  19  October  1992  on  the 
harmonisation of the structures of excise duties on alcohol and alcoholic beverages23, 
on tobacco products as provided for by Council Directive 2011/64/EU of 21 June 2011 
on the structure and rates of excise duty applied to manufactured tobacco24, on energy 
products  and  electricity  as  provided  for  by  Council  Directive  2003/96/EC  of  27 
October  2003  restructuring  the  Community  framework  for  the  taxation  of  energy 
products and electricity25 but also to all other taxes falling within the scope of Union 
tax  legislation  in  the  meaning  of  Council  Directive  2010/24/EU  of  16  March  2010 
concerning  mutual  assistance  for  the  recovery  of  claims  relating  to  taxes,  duties  and 
other measures26 . 

In  order  to  support  the  process  of  accession  and  association  by  third  countries,  the 
Programme shall be open for the participation of acceding and candidate countries as 
well  as  potential  candidates  and  partner  countries  of  the  European  Neighbourhood 
Policy27  if  certain  conditions  are  fulfilled.  Moreover,  considering  the  increasing 
interconnectivity  of  the  world  economy,  it  is  useful  to  provide  for  the  possibility  to 
involve  also  external  experts,  such  as  officials  of  third  countries,  representatives  of 
international organisations or economic operators in certain activities. 

In  view  of  the  problems  and  challenges  identified  for  the  upcoming  decade,  the 
objectives  of  the  programmes  which  applied  before  2014  should  be  adjusted.  The 
Programme  established  by  this  Regulation  should  play  a  role  in  vital  areas  like  the 
coherent  implementation  of  Union  law,  the  protection  of  the  financial  and  economic 
interests  of  the  Union,  safeguarding  safety  and  security  and  increasing  the 
administrative  capacity  of  customs  and  tax  authorities.  However,  given  the  problem 
dynamics  of  new  challenges  identified,  an  additional  emphasis  should  be  put  on 
fighting fraud, reduction of administrative burden and facilitating trade. 

The  tools  used  under  the  programmes  which  applied  before  2014  have  proven  to  be 
adequate  and  have  therefore  been  retained.  However,  in  view  of  the  need  for  tools 
allowing for more structured operational cooperation, additional tools have been added 
such  as  expert teams  composed of the Union and national  experts to  perform  jointly 
tasks  in  specific  domains.  Furthermore,  in  view  of  recent  developments,  it  is 
appropriate to provide for the possibility to set up actions under the Programme which 
contribute to administrative capacity building in order to provide specialised assistance 
to those countries in need. 

22 
23 
24 
25 
26 
27 

O.J. L 347, 11.12.2006, p.1 
OJ L 316, 31.10.1992, p. 21.  
OJ L 176, 5.7.2011, p. 24. 
(OJ L 283, 31.10.2003, p. 51. 
OJ L 84, 31.3.2010, p. 1. 
COM(2004)373 

EN 

14 

   EN 

 
                                                 
(8) 

(9) 

The  European  information  systems  play  a  vital  role  in  reinforcing  the  customs  and 
taxation systems within the Union and should therefore continue to be financed under 
the Programme. In addition, it should be made possible to include in the Programme 
new customs and tax related information systems established under Union legislation. 
The  latter  should  be  based  upon  shared  development  models  and  a  modern  IT 
architecture  in  order  to  increase  the  flexibility  and  efficiency  of  customs  and  tax 
administrations. 

Human competency building in the form of common training should also be realised 
through the Programme. Customs and tax officials need to build up and update their 
knowledge and skills required to serve the needs of the Union. The Programme should 
be  essential  to  strengthen  the  human  capacity  in  an  efficient  way  through  enhanced 
training support that targets customs and tax officials as well as economic operators. 
To  this  end,  the  current  common  training  approach  of  the  Union  which  was  mainly 
based  on  central  eLearning  development  should  develop  into  a  multi-facetted  tax 
training support programme for the Union. 

(10)  The Programme should cover a period of seven years to align its duration with that of 
the multiannual financial framework laid down in Council Regulation (EU) N° xxx of 
xxx laying down the multiannual financial framework for the year 2014-202028. 

(11)  For  the  entire  duration  of  the  Programme,  a  financial  envelope  should  be  laid  down 
constituting  the  prime  reference,  within  the  meaning  of  point  [17]  of  the 
Interinstitutional  Agreement  of  XX/YY/201Z  between  the  European  Parliament,  the 
Council  and  the  Commission  on  cooperation  in  budgetary  matters  and  on  sound 
financial  management,  for  the  budgetary  authority  during  the  annual  budgetary 
procedure. 

(12) 

In  line  with  the  Commission's  commitment  set  out  in  its  Communication  on  the 
Budget  Review  of  201029  to  coherence  and  simplification  of  funding  programmes, 
resources  should  be  shared  with  other  Union  funding  instruments  if  the  envisaged 
Programme  activities  pursue  objectives  which  are  common  to  various  funding 
instruments  excluding  however  double  financing.  Actions  within  this  Programme 
should ensure coherence in the use of the Union's resources supporting the functioning 
of the Customs Union. 

(13)  The  measures  necessary  for  the  financial  implementation  of  this  Regulation  shall  be 
adopted in accordance with Council Regulation (EC, Euratom) No xxx/20xx of xxx on 
the  Financial  Regulation  applicable  to  the  general  budget  of  the  European 
Communities,  and  with  Commission  Regulation  (EC,  Euratom)  No  xxx/20xx  of  xxx 
laying  down  detailed  rules  for  the  implementation  of  Council  Regulation  (EC, 
Euratom)  No  xxx/20xx  of  xxx  (references  of  new  financial  regulation  and 
implementing act to be added). 

(14)  The financial interests of the Union should be protected through appropriate measures 
throughout the expenditure cycle, including the prevention, detection and investigation 

28 
29 

To be completed 
COM(2010)700 

EN 

15 

   EN 

 
                                                 
of  irregularities,  the  recovery  of  funds  lost,  wrongly  paid  or  incorrectly  used  and, 
where appropriate, penalties. 

(15) 

In  order  to  ensure  uniform  conditions  for  the  implementation  of  this  Regulation, 
implementing powers should be conferred on the Commission. Those powers should 
be  exercised  in  accordance  with  Regulation  (EU)  No  182/2011  of  the  European 
Parliament and of the Council of 16 February 2011 laying down the rules and general 
principles  concerning  mechanisms  for  control  by  the  Member  States  of  the 
Commission's exercise of implementing powers30. 

(16)  Since  the  objectives  of  the  action  to  be  taken,  namely  establishing  a  multi-annual 
programme to improve the operation of the taxation systems in the internal market and 
the functioning of the customs union, cannot be sufficiently achieved by the Member 
States which cannot efficiently perform the cooperation and coordination necessary to 
carry  out  the  Programme,  and  can  therefore,  given  the  effects  of  the  Programme,  be 
better achieved on Union level, the Union may adopt measures in accordance with the 
principle of subsidiarity as set out in Article 5 TEU. In accordance with the principle 
of proportionality, as set out in that Article, this Regulation does not go beyond what 
is necessary in order to achieve those objectives. 

(17)  The Commission should be assisted by the FISCUS Committee for the implementation 
of the Programme. The main competence of this Committee relate to the annual work 
programmes. 

(18)  This  Regulation  should  replace  Decisions  N°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 
repealing  Decision  No  225/2002/EC31  and  Decision 
(Fiscalis  2013)  and 
N°624/2007/EC  of  the  European  Parliament  and  the  Council  of  23  May  2007 
establishing  an  action  programme  for  customs  in  the  Community  (Customs  2013)32. 
Those Decisions should therefore be repealed, 

HAVE ADOPTED THIS REGULATION: 

Chapter I 
General provisions 

Article 1 
Subject Matter 

1. 

A  multi-annual  action  programme  "FISCUS"  ("the  Programme")  is  hereby 
established  to  improve  the  operation  of  the  taxation  systems  in  the  internal  market 
and the functioning of the Customs Union.  

2. 

The Programme shall be composed of a customs sector and a taxation sector. 

30 
31 
32 

OJ 28.2.2011 L 55-13 
OJ L 330, 15.12.2007, p. 1 
OJ L 154, 14.6.2007, p. 25 

EN 

16 

   EN 

 
                                                 
3. 

The Programme shall cover the period 1 January 2014 to 31 December 2020. 

Article 2 
Definitions 

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

(a) 

"customs  or  tax  authorities"  means  the  authorities  responsible  for  applying 
rules on customs or taxation; 

(b) 

"External experts" means 

(1) 

representatives of governmental authorities including from countries not 
participating in the Programme according to article 3 (1) and 3(2),  

(2) 

economic operators and their organisations, 

(3) 

representatives of international and other relevant organisations., 

(c) 

"taxation" means the following taxes  

(1)  value added tax provided for in Directive 2006/112/EC. 

(2) 

excise duties on alcohol provided for in Directive 92/83/EEC. 

(3) 

excise duties on tobacco products provided for in Directive 2011/64/EU. 

(4) 

(5) 

taxes  on  energy  products  and  electricity  provided  for  in  Directive 
2003/96/EC 

all  other  taxes  falling  within  the  scope  of  Article  2(1)(a)  of  Directive 
2010/24/EU. 

Article 3 
Participation in the Programme 

1. 

2. 

Participating  countries  shall  be  the  Member  States  and  the  countries  referred  to  in 
paragraph 2 provided the conditions set out in paragraphs 2 and 3 are met. 

The Programme shall be open to the participation of any of the following countries: 

(a) acceding countries, candidate countries and potential candidates benefiting from a 
pre-accession  strategy,  in  accordance  with  the  general  principles  and  general 
terms  and  conditions  for  the  participation  of  those  countries  in  Union 
programmes established in the respective Framework Agreements, Association 
Council Decisions or similar Agreements; 

(b)  partner  countries  of  the  European  Neighbourhood  Policy  provided  that  those 
countries  have  reached  a  sufficient  level  of  approximation  of  the  relevant 
legislation  and  administrative  methods  to  those  of  the  Union.  The  partner 
countries  concerned  shall  participate  to  the  Programme  in  accordance  with 

EN 

17 

   EN 

 
provisions to be determined with those countries following the establishment of 
Framework Agreements concerning their participation in Union programmes. 

3. 

External experts may take part in activities organised under the Programme wherever 
this  is  useful  for  the  achievement  of  the  objectives  referred  to  in  Articles  4  and  5. 
These experts shall be chosen on the basis of their skills, experience and knowledge 
relevant to the specific activities.  

Article 4 
General objective 

The general objective  of  the  Programme shall be to support the  functioning of the Customs 
Union  and  to  strengthen  the  internal  market  by  improving  the  operation  of  the  taxation 
systems  through  cooperation  between  participating  countries,  their  customs  and  tax 
authorities, their officials and external experts. 

This  objective  will  be  measured,  inter  alia  by  the  following  indicator:  the  evolution  of  the 
perception of Programme stakeholders regarding the contribution of the Programme towards 
the functioning of the Customs Union and the strengthening of the internal market. 

Article 5 
Specific objectives 

1. 

The specific objectives of the Programme shall be the following: 

(a) 

(b) 

(c) 

(d) 

(e) 

(f) 

to  support  the  preparation,  coherent  application  and  effective  implementation 
of Union law in the fields of customs and taxation, 

to  contribute  to  the  efficient  functioning  of  customs  and  tax  authorities  by 
improving  their  administrative  capacity  and  reducing  the  administrative 
burden, 

to  prevent  fraud  and  tax  evasion  and  to  enhance  competitiveness,  safety  and 
security  by  enhancing  cooperation  with  international  organisations,  other 
governmental  authorities,  third  countries,  economic  operators  and  their 
organisations, 

to  strengthen  the  competitiveness  of  European  businesses  through  the 
facilitation of trade and the reduction of compliance costs ,  

to  protect the financial  and economic interests of the European Union and its 
Member States through the fight against fraud and tax evasion, 

for  the  customs  sector:  to  support  customs  in  protecting  citizens  and  the 
economy in terms of safety and security, and in protecting the environment. 

2. 

Each of the specific objectives above shall be measured by an indicator based on the 
perception of Programme stakeholders regarding the contribution of the Programme 
to the realisation of the specific objectives. 

EN 

18 

   EN 

 
Chapter II 
Eligible actions 

Article 6 
Eligible actions 

The  Programme  shall  provide,  under  the  conditions  set  out  in  the  annual  work  programme 
referred to in Article 13, financial support for the following types of action: 

(a)  Common joint actions for operational cooperation and coordination: 

(1) 

seminars and workshops; 

(2) 

steering  groups  to  steer  and  coordinate  the  actions  falling  under  their 
sphere of competence; 

(3)  project  groups,  composed  of  a  limited  number  of  countries,  operational 
during  a  limited  period  of  time  to  pursue  a  predefined  objective  with  a 
precisely described outcome; 

(4)  working visits organised by the participating countries or a third country 
to enable officials to acquire or increase their expertise or knowledge in 
customs  respectively  tax  matters;  for  working  visits  organised  by  third 
countries  only 
travel  and  subsistence  (accommodation  and  daily 
allowance) costs are eligible under the Programme; 

(5) 

expert  teams,  which  are  structured  forms  of  cooperation,  with  a  non-
permanent or permanent character, pooling expertise to perform tasks in 
specific domains or carry out operational activities, possibly with support 
of  online  collaboration 
services,  administrative  assistance  and 
infrastructure and equipment facilities; 

(6)  public administration capacity building and supporting actions; 

(7) 

studies; 

(8) 

communication projects; 

(9) 

any other activity in support of the general and specific objectives set out 
in Articles 4 and 5 

(b)  Specific  joint  actions  in  the  customs  sector  including  monitoring  activities 
carried  out  by  joint  teams  made  up  of  Commission  and  officials  of  the 
Participating Countries to analyse customs practices, identify any difficulties in 
implementing  rules  and,  where  appropriate,  make  suggestions  for  the 
adaptation of union rules and working methods. 

(c)  Specific  joint  actions  in  the  taxation  sector  including  multilateral  controls 
organised  by  two  or  more  participating  countries,  including  at  least  one 

EN 

19 

   EN 

 
Member State, to carry out a coordinated control of the tax liability of one or 
more related taxable persons. 

(d) 

IT capacity building, namely development, maintenance, operation and quality 
control, of Union components set out in point 4 of Annex II of the following 
systems: 

(1)  European  Information  Systems  set  out  in  points  1,  2  and  3  of  Annex  II 

and 

(2)  new European Information Systems established under Union legislation 

(e)  Human  competency  building:  common  training  actions  to  support  the 

necessary professional skills and knowledge relating to customs and taxation. 

Article 7 
Specific implementation provisions for joint actions 

Participating  countries  shall  ensure  that  officials  with  the  adequate  profile  and 
qualifications are nominated to participate in the joint actions. 

Participating  countries  shall  take  the  necessary  measures  for  the  implementation  of 
the  joint  actions,  in  particular  by  raising  awareness  within  their  customs  or  tax 
authorities  on  those  actions  and  by  ensuring  an  optimal  use  is  made  of  the  outputs 
generated. 

Article 8 
Specific implementation provisions  
for the European Information Systems 

The  Commission  and  the  participating  countries  shall  ensure  that  the  European 
Information  Systems  referred  to  in  points  1,  2  and  3  of  Annex  II  are  developed, 
operated and appropriately maintained. 

The  Commission  shall  coordinate,  in  cooperation  with  the  participating  countries, 
those  aspects  of  the  establishment  and  functioning  of  the  Union  and  non-Union 
components  of  the  systems  and  infrastructure  referred  to  in  points  1,  2  and  3  of 
Annex  II  which  are  necessary  to  ensure  their  operability,  interconnectivity  and 
continuous improvement. 

Article 9  
Specific implementation provisions for common training 

Participating countries shall integrate jointly developed training content, including e-
learning  modules,  training  programmes  and  commonly  agreed  training  standards  in 
their national training programmes. 

1. 

2. 

1. 

2. 

1. 

EN 

20 

   EN 

 
2. 

3. 

1. 

2. 

1. 

2. 

3. 

Participating  countries  shall  ensure  that  their  officials  receive  the  initial  and 
continuing training necessary to acquire common professional skills and knowledge 
in accordance with the training programmes. 

Participating countries shall provide the linguistic training necessary for officials to 
ascertain  a  sufficient  level  of  linguistic  competence  for  participation  in  the 
Programme. 

Chapter III 
Financial Framework 

Article 10 
Financial Framework 

The  financial  envelope  for  the  implementation  of  the  Programme  shall  be  EUR 
777.600.000 (in current prices). 

The  financial  allocation  for  the  Programme  may  also  cover  expenses  pertaining  to 
preparatory,  monitoring,  control,  audit  and  evaluation  activities  which  are  required 
for  the  management  of  the  Programme  and  the  achievement  of  its  objectives;  in 
particular,  studies,  meetings  of  experts,  information  and  communication  actions, 
including corporate communication of the political priorities of the European Union 
as far as they are related to general objectives of this Regulation, expenses linked to 
IT  networks  focusing  on  information  processing  and  exchange,  together  with  all 
other  technical  and  administrative  assistance  expenses  incurred  by  the  Commission 
for the management of the Programme. 

Article 11 
Types of intervention 

The  Commission  shall  implement  the  programme  in  accordance  with  the  Financial 
Regulation. 

Union financial support for activities provided for in Article 6 shall take the form of:  

(a)  grants; 

(b)  public procurement contracts; 

(c) 

reimbursement of costs incurred by external experts referred to in Article 3 (3) 

The co-financing rate for grants shall be up to 100 % of the eligible costs where the 
latter are travel and accommodation costs, costs linked to organisation of events and 
daily  allowances.  That  rate  shall  apply  to  all  eligible  actions  with  the  exception  of 
expert teams. For this category of eligible actions, the annual work programmes will 
specify the applicable co-financing rate when these actions require the awarding of 
grants.  

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1. 

2. 

3. 

4. 

1. 

2. 

Article 12 
Protection of the financial interests of the Union  

The  Commission  shall  take  appropriate  measures  ensuring  that,  when  actions 
financed  under  this  Regulation  are  implemented,  the  financial  interests  of  the 
European  Union  are  protected  by  the  application  of  preventive  measures  against 
fraud,  corruption  and  any  other  illegal  activities,  by  effective  checks  and,  if 
irregularities are detected, by the recovery of the amounts wrongly paid and, where 
appropriate, by effective, proportionate and deterrent penalties.  

The  Commission  or  its  representatives  and  the  Court  of  Auditors  shall  have  the 
power  of  audit,  on  the  basis  of  documents  and  on-the-spot  checks  and  inspections, 
over all grant beneficiaries, contractors and subcontractors who have received Union 
funds. 

The  European  Anti-fraud  Office  (OLAF)  may  carry  out  on-the-spot  checks  and 
inspections on economic operators concerned directly or indirectly by such funding 
in  accordance  with  the  procedures  laid down  in  Council  Regulation  (Euratom,  EC) 
No  2185/96  of  11  November  1996  concerning  on-the-spot  checks  and  inspections 
carried  out  by  the  Commission  in  order  to  protect  the  European  Communities' 
financial interests against fraud and other irregularities33 with a view to establishing 
whether  there  has  been  fraud,  corruption  or  any  other  illegal  activity  affecting  the 
financial  interests  of  the  European  Union  in  connection  with  a  grant  agreement  or 
grant decision or a contract concerning Union funding.  

Without  prejudice  to  paragraphs  1,2  and  3,  Framework  Agreements,  Association 
Council  Decisions  or  similar  Agreements  with  third  countries  and  international 
organisations and grant agreements and grant decisions and contracts resulting from 
the implementation of this Regulation shall empower the Commission, the Court of 
Auditors and OLAF to conduct such audits, on-the-spot checks and inspections. 

Chapter IV 
Implementing powers  

Article 13 
Work Programme 

The  Commission  shall  implement  the  Programme  by  means  of  an  annual  work 
programme  for  each  sector  of  the  Programme,  including  the  priorities  for  the 
Programme,  the  breakdown  of  the  budget  and  the  evaluation  criteria  for  the  grants 
for  actions.  These  implementing  acts  shall  be  adopted  in  accordance  with  the 
examination procedure referred to in Article 14(2) and with the Financial Regulation  

For  the  customs  sector,  in  preparing  the  annual  work  programme,  the  Commission 
shall  take  into  account  the  common  approach  regarding  the  customs  policy  which 
shall  continuously  be  adapted  to  new  developments  in  partnership  between  the 

33 

OJ L 292, 15.11.1996, p. 2. 

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22 

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Commission and the Member States in the Customs Policy Group, composed of the 
heads  of  Customs  administrations  from  the  Commission  and  the  Member  States  or 
their representatives.  

The  Commission  shall  keep  the  Customs  Policy  Group  regularly  informed  of 
measures relating to the implementation of the customs sector of the programme. 

Article 14 
Committee procedure 

The  Commission  shall  be  assisted  by  a  FISCUS  Committee.  The  Committee  may 
meet  in  two  separate  formations,  one  dealing  with  aspects  concerning  the  customs 
sector and the other with those concerning the taxation sector of the Programme. The 
Committee  shall  be  a  committee  within  the  meaning  of  Regulation  (EU) 
No 182/2011. 

Where  reference  is  made  to  this  paragraph,  Article  5  of  Regulation  (EU) 
No 182/2011 shall apply. 

Chapter V 
Monitoring and Evaluation 

Article 15  
Monitoring of Programme actions 

The  Commission  shall,  in  cooperation  with  the  participating  countries,  monitor  the 
Programme and its actions in order to follow the implementation of actions carried 
out.  

A set of key performance indicators set out in Article 5(2) shall be used, inter alia, to 
measure the effects and impacts of the Programme. They shall be measured against 
pre-defined baselines reflecting the situation before implementation. 

Article 16 
Evaluation 

The  Commission  shall  ensure  a  midterm  and  final  evaluation  of  the  Programme, 
focusing  on  pertinent  evaluation  questions  and  in  time  to  be  integrated  into  the 
decision  making  process.  The  results  shall  be  integrated  into  decisions  on  possible 
renewal,  modification  or  suspension  of  subsequent  programmes.  An  independent 
external evaluator shall carry out these evaluations. 

The Commission shall establish a mid-term evaluation report on the achievement of 
the  objectives  of  the Programme actions, the efficiency of the use of resources and 
the European added value of the Programme no later than mid 2018. This report shall 
additionally address the simplification, the continued relevance of the objectives, as 

1. 

2. 

1. 

2. 

1. 

2. 

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23 

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well  as  the  contribution  of  the  Programme  to  the  Union  priorities  of  smart, 
sustainable and inclusive growth. 

3. 

4. 

The Commission shall establish a final evaluation report on long term impact and the 
sustainability of effects of the Programme no later than end 2021. 

The participating countries shall provide, on request of the Commission, all data and 
information  relevant  for  the  purpose  of  contributing  to  the  mid  term  and  final 
evaluation reports of the Commission. 

Chapter VI  
Final Provisions 

Article 17 
Repeal  

Decisions  No  1482/2007/EC  and  No  624/2007/EC  are  repealed  with  effect  from  1  January 
2014. 

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

Article 18 
Entry into force 

This Regulation 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 2014. 

This Regulation shall be binding in its entirety and directly applicable in all Member States. 

Done at Brussels, 

For the European Parliament 
The President 

For the Council 
The President 

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ANNEX  

I. Operational objectives of the Programme 

The operational objectives for implementation and monitoring of one or more of the specific 
objectives provided for in Article 5 shall be the following: 

1. 

To set up actions enhancing common understanding and implementation of Union law 

on customs and taxation 

2. 

3. 

4. 

To support and facilitate joint operational customs and tax activities 

To develop and maintain European information systems for customs and taxation 

To  reinforce  skills  and  competencies  in  customs  and  taxation  for  customs  and  tax 

officials and external experts 

5. 

To support the development of an e-administration for customs and tax authorities and 

external stakeholders 

6. 

To  set  up  actions  relating  to  customs  and  taxation  involving  third  countries  and 

external experts 

7. 

8. 

To support the identification and sharing of best practices 

To set up expert teams to perform specific operational tasks together 

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II. European Information Systems and their Union components 

Referred to in Article 6(d) 

1. 

The common European Information Systems are the following: 

(a) 

(b) 

the  common  communications  network/common  systems  interface 
(CCN/CSI), CCN mail3, the CSI bridge, the http bridge, CCN LDAP 
and related tools, CCN web portal, CCN monitoring; 

supporting systems, in particular the application configuration tool for 
CCN, tool for automated supply management (TASMAN), the activity 
reporting tool (ART2), Taxud electronic management of project online 
(TEMPO),  service  management  tool  (SMT),  the  user  management 
system (UM), the BPM system, the availability dashboard and AvDB, 
IT service management portal, directory and user access management,  

(c) 

Customs and Tax programme' information  and  communication  space 
(PICS) 

2. 

The European Information Systems specific for customs are the following 

(a) 

(b) 

(c) 

(d) 

the customs movement systems, in particular the (New) Computerised 
Transit  System  ((N)CTS),  NCTS  TIR  for  Russia,  the  Export  Control 
System  (ECS)  and  the  Import  Control  system  (ICS).  The  following 
applications/components  are  supporting  these  systems:  the  system  to 
exchange  data  with  third  countries  (SPEED  bridge),  the  SPEED 
Edifact  Converter  Node  (SPEED-ECN),  the  Standard  SPEED  Test 
Application  (SSTA),  the  Standard  Transit  Test  Application  (STTA), 
the  Transit  Test  Application  (TTA),  the  Central  Services/Reference 
Data  (CSRD),  the  Central  Services/Management  Information  System 
(CS/MIS); 

the  Community  Risk Management  System (CRMS) covering the Risk 
Information Forms (RIF) and the Common Profiles CPCA functional 
domains; 

the  Economic  Operators  System  (EOS)  covering  the  Economic 
Operator  Registration  and  Identification  (EORI),  the  Authorised 
Economic Operators (AEO), the Regular Shipping Services (RSS) and 
the mutual recognition with partner countries functional domains. The 
Generic Web Service is a support component for this system; 

the tariff system (TARIC3) which is a reference data system for other 
applications  such  as  the  quota  management  system  (QUOTA2),,  the 
surveillance  management  and  monitoring  system  (SURV2),  the 
European  Binding  Tariff  Information  system  (EBTI3)  the  European 
Customs Inventory of Chemical Substances (ECICS2). The Combined 
Nomenclature  (CN)  and  the  suspensions  (Suspensions)  applications 
are managing legal information with a direct link to the tariff system; 

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26 

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(e) 

the  applications  for  control  purposes,  in  particular  the  Specimen 
the  Information  System  for 
Management  System  (SMS)  and 
Processing Procedures (ISPP); 

(f) 

the anti-COunterfeit and anti-PIracy System (COPIS); 

(g) 

the  Data  Dissemination  System  (DDS2)  managing  all  information 
which is accessible to the public via Internet. 

(h) 

the Anti-Fraud Information System (AFIS) 

3. 

The European Information Systems specific for taxation are the following: 

(a) 

(b) 

(c) 

(d) 

(e) 

(f) 

the VAT related systems, in particular, the VAT information exchange 
system  (VIES)  and  the  VAT  refund,  including  the  VIES  initial 
application, the VIES monitoring tool, the Taxation statistical system, 
VIES-on-the-web, VIES-on-the-web configuration tool, the VIES and 
VAT  refund  test  tools,  the  VAT  number  algorithms,  the  VAT 
exchange of eforms, VAT on e-Services (VoeS); VoeS test tool, VAT 
eforms test tool 

recovery  related  systems,  in  particular  eforms  for  recovery  of  claims, 
eforms for uniform instrument permitting enforcement (UIPE) and for 
uniform notification form (UNF) 

direct taxation related systems, in particular taxation on savings system, 
taxation  on  saving 
tax 
identification  number  TIN-on-the-web,  the  exchanges  related  to  the 
Article 8 of Directive 2011/16/EU and associated test tools 

tool,  eforms  for  direct 

taxation, 

test 

other  taxation  related  systems,  in  particular,  the  taxes  in  Europe 
database (TEDB), CCN/Mail to OECD countries 

the excise systems, in particular the system for exchange of excise data 
(SEED),  the  Excise  Movement  and  Control  System  (EMCS),  MVS 
eforms, test application (TA) 

other  central  systems,  in  particular,  the  member  states  communication 
and information application (MSCIA), the self-service testing system 
(SSTS),  taxation  related  statistics  system,  the  central  application  for 
web forms, the central services / management information system for 
Excise (CS/MISE) 

4. 

The Union components of the European information systems are: 

(a) 

IT  assets  such  as  the  hardware,  the  software  and  the  network 
the  associated  data 
connections  of 
infrastructure; 

including 

systems 

the 

(b) 

IT services necessary to support the development, the maintenance, the 
improvement and the operation of the systems; 

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27 

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(c) 

and  any  other  elements  which,  for  reasons  of  efficiency,  security  and 
rationalisation,  are  identified  by  the  Commission  as  common  to 
participating countries.  

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28 

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EN 

29 

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LEGISLATIVE FINANCIAL STATEMENT 

1. 

FRAMEWORK OF THE PROPOSAL/INITIATIVE  

1.1.  Title of the proposal/initiative  

1.2.  Policy area(s) concerned in the ABM/ABB structure 

1.3.  Nature of the proposal/initiative  

1.4.  Objective(s)  

1.5.  Grounds for the proposal/initiative  

1.6.  Duration and financial impact  

1.7.  Management method(s) envisaged  

2. 

MANAGEMENT MEASURES  

2.1.  Monitoring and reporting rules  

2.2.  Management and control system  

2.3.  Measures to prevent fraud and irregularities  

3. 

ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE  

3.1.  Heading(s)  of  the  multiannual  financial  framework  and  expenditure  budget  line(s) 
affected  

3.2.  Estimated impact on expenditure  

3.2.1. Summary of estimated impact on expenditure  

3.2.2. Estimated impact on operational appropriations  

3.2.3. Estimated impact on appropriations of an administrative nature 

3.2.4. Compatibility with the current multiannual financial framework 

3.2.5. Third-party participation in financing  

3.3.  Estimated impact on revenue

EN 

30 

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LEGISLATIVE FINANCIAL STATEMENT FOR PROPOSALS 

1. 

FRAMEWORK OF THE PROPOSAL/INITIATIVE  

1.1. 

Title of the proposal/initiative  

Proposal for a Regulation  of the European Parliament and of the Council establishing an 
action  programme  for  customs  and  taxation  in  the  European  Union  for  the  period  2014-
2020 (FISCUS) and repealing Decisions N°1482/2007/EC and N°624/2007/EC. 

1.2. 

Policy area(s) concerned in the ABM/ABB structure34  

1404 Customs Policy 

1405 Taxation Policy 

1.3. 

Nature of the proposal/initiative  

(cid:133) The proposal/initiative relates to a new action  

(cid:133) The proposal/initiative relates to a new action following a pilot project/preparatory action35  

X The proposal/initiative relates to the extension of an existing action  

(cid:133) The proposal/initiative relates to an action redirected towards a new action  

1.4. 

Objectives 

1.4.1.  The Commission's multiannual strategic objective(s) targeted by the proposal/initiative  

The proposed FISCUS programme will contribute to the Europe 2020 Strategy for smart, 
sustainable  and  inclusive  growth36  by  (1)  strengthening  the  functioning  of  the  Single 
Market,  (2)  providing  a  framework  to  support  activities  enhancing  productivity  of  the 
public sector and (3) pushing technical progress and innovation in national and European 
customs and tax administrations.  

Taxation part 

The programme will in particular support the flagship initiative on the digital agenda for 
Europe37, the flagship initiative on the Innovation Union38 and the flagship initiative on an 
industrial policy for the globalisation era39. It will support the national tax administrations 
to become fully-fledged e-tax administrations and equally contributing to the reduction of 
the  administrative  burden  on  taxpayers,  by  making  the  implementation  of  Union  tax 
legislation smarter. 

34 
35 
36 
37 
38 
39 

ABM: Activity-Based Management – ABB: Activity-Based Budgeting. 
As referred to in Article 49(6)(a) or (b) of the Financial Regulation. 
COM(2010) 2020 final of 3 March 2010: A strategy for smart, sustainable and inclusive growth. 
COM(2010) 245 Final/2, A Digital Agenda for Europe. 
COM(2010) 546 of 6 October 2010, European 2020 Flagship Initiative Innovation Union. 
COM(2010) 614, European 2020 Flagship Initiative Integrated Industrial Policy. 

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31 

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The programme will also support the Single Market Act40 in particular some key areas for 
taxation policy emphasised in this legal act and those concerning diminishing the burden 
on taxpayers. The upcoming policy initiatives which the programme will support and help 
implement, such as the proposed Energy Tax Directive, new VAT strategy, and Common 
Consolidated  Corporate  Tax  Base  for  companies  and  those  concerning  the  removal  of 
cross-border  tax  obstacles  for  citizens,  will,  when  adopted,  contribute  substantially  to 
achieving objectives of the Single Market Act. 

Customs Part 

The  Customs  Union  is  fundamental  to  the  Internal  Market.  The  borderless  Internal 
Market  for  goods  requires  goods  originating  from  third  countries  to  comply  with 
formalities and other requirements upon entry or when released into circulation; after this, 
they can move around freely within the external borders of the EU. Customs supports the 
development  of  fair,  competitive  Internal  Market  conditions  by  uniform  application  of 
common  rules  and  regulations.  It  supports  growth  and  innovation  within  the  Internal 
Market for instance by enforcing intellectual property rights (IPR) at the border (see also 
the European anti-counterfeiting and anti-piracy plan41 and the new strategy for IPR 
in  the  Single  Market  as  recently  adopted  by  the  Commission).  Responses  to  a  recent 
public consultation42 on the future of the Internal Market suggest high expectations among 
industry  federations  regarding  further  EU  action  against  counterfeiting  and  piracy. 
Customs has a fundamental role in effective enforcement of IPR, as confirmed by statistics 
on  IPR  customs  activities.43In  addition  the  programme  will  support  a  large  variety  of 
policy  measures  in  the  framework  of  the  Customs  Union.  For  instance,  the  protection  of 
the financial interests of the EU and Member States through the collection of duties and 
various  fees  and  taxes  on  trade,  and  collaborative  efforts  to  fight  fraud.  In  2010, 
approximately 12.3 % (15.7 billion euro) of the EU budget corresponded to traditional own 
resources.44 The Customs Union is the operational arm of EU Trade Policy, implementing 
bilateral and multilateral trade agreements, collecting duties, and applying trade measures 
(such  as  rules  of  origin),  embargoes  and  other  restrictions.  The  discussion  paper  Trade, 
Growth  and  World  Affairs:  Trade  policy  as  a  core  component  of  the  EU's  2020 
Strategy45  published  in  November  2010,  highlights  the  agenda  for  international  customs 
cooperation  in  the  framework  of  bilateral  agreements  and  in  the  World  Customs 
Organization. It emphasises that efficient customs procedures reduce compliance costs for 
traders, facilitate legitimate trade, and help to address rising security, safety and IPR risks. 

The role of the Customs Union in contributing to internal security of the EU has become 
increasingly  prominent,  and  will  continue  to  grow,  as  reflected  in  the  action  plan  for  the 

40 
41 
42 

43 

44 

45 

COM(2011) 0206 final. 
Adopted by Council in 2008 (2008/C 253/01). 
SEC(2011)  467  final,  13.4.2011.  Overview  of  responses  to  the  public  consultation  on  the  Communication 
"Towards a Single Market Act". 
http://ec.europa.eu/taxation_customs/resources/documents/customs/customs_controls/counterfeit_piracy/ 
statistics/statistics_2010.pdf. 
Directorate  General  for  Budget,  Thematic  Report  on  the  customs  control  strategy  in  the  Member  States  — 
Control of traditional own resources, p3. 
COM (2010)612, Trade, Growth and World Affairs, page 12. 

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Internal  Security  Strategy46  and  in  the  Stockholm  Programme  Action  Plan.47 
Furthermore,  customs  action  and  cooperation  between  customs,  police  and  other 
enforcement  authorities  contribute  to  global  security  objectives  such  as  the  fight  against 
money laundering, organised cross-border crime, and terrorism. 

1.4.2. 

Specific objective(s) and ABM/ABB activity(ies) concerned  

Specific objectives and ABM/ABB activity(ies) concerned 

The ABB activities concerned are Customs Policy (1404) and Taxation Policy (1405).The 
specific objectives of the programme will be the following: 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

to  support  the  preparation,  coherent  application  and  effective  implementation 
of Union law in the fields of customs and taxation 

to  contribute  to  the  efficient  functioning  of  customs  and  tax  authorities  by 
improving their administrative capacity and reducing the administrative burden 

to  prevent  fraud  and  tax  evasion  and  to  enhance  competitiveness,  safety  and 
security  by  enhancing  cooperation  with  international  organisations,  other 
governmental  authorities,  third  countries,  economic  operators  and  their 
organisations 

to  strengthen  the  competitiveness  of  European  businesses  through  the 
facilitation of trade and the reduction of compliance costs 

to  protect the  financial and  economic interests of  the European  Union and its 
Member States through the fight against fraud and tax evasion 

to  support  customs  in  protecting  citizens  and  the  economy  in  terms  of  safety 
and security, and in protecting the environment 

46 

47 

COM(2010) 673  final,  Brussels,  22.11.2010,  Communication  from  the  Commission  to  the  European 
Parliament and the Council — the EU Internal Security Strategy in Action: Five steps towards a more secure 
Europe. 
COM(2010) 171  final,  Brussels,  20.4.2010,  Communication  From  the  Commission  to  the  European 
Parliament,  the  Council,  the  European  Economic  and  Social  Committee  and  the  Committee  of  the  Regions: 
Delivering  an  area  of  freedom,  security  and  justice  for  Europe's  citizens  —  Action  Plan  Implementing  the 
Stockholm Programme. 

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33 

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1.4.3.  Expected result(s) and impact 

Specify the effects which the proposal/initiative should have on the beneficiaries/groups targeted. 

From Customs point of view, Member States, by transferring their powers to the EU – the 
Customs Union being an exclusive competence of the EU – ipso facto agreed that actions 
in the customs area will be better applied at EU level. However, the EU legal framework 
in  itself  does  not  ensure  proper  functioning  of  the  Customs  Union.  Flanking  support 
measures as provided by the Customs Programme are required to ensure that EU customs 
legislation  is  applied  in  a  convergent  and  harmonised  way,  so  that  treatment  of  traders, 
fraud prevention, and legal obligations do not vary. 

Moreover, many of the activities in the customs area are of a cross-border nature, involving 
and  affecting  all  27  Member  States  and  therefore  they  cannot  be  effectively  and 
efficiently  delivered  by  individual  Member  States.  EU  action  is  needed  to  underpin  the 
European dimension of customs work, to avoid Internal Market distortions and to support 
the effective protection of the EU borders. 

Solidarity and responsibility sharing are the principles underlying funding for the Customs 
Union.  Situations  where  the  need  for  effective  measures  exceeds  the  ability  of  particular 
Member States to supply them are detrimental to the union as a whole. EU intervention is 
required to preserve the EU public good where EU demand (e.g. for security) cannot be 
adequately serviced  by the supply  of particular Member States. In such cases, EU action 
translates into jointly funding technical capacity building to meet the demand for effective 
control despite the limited supply capability of specific Member States. 

The  proposed  programme  aims  to  improve  cooperation  between  tax  administrations  and 
provide  mechanisms  and  means  for  improving  such  cooperation  as  well  as  the  necessary 
funding to achieve these objectives. As such the programme will not, when implemented 
by  the  Commission,  result  in  a  further  harmonisation  of  national  tax  systems  but  it  will 
allow  the  reduction  of  negative  effects  related  to  the  co-existence  of  27  different  tax 
for 
systems,  such  as 
administrations  and  businesses,  tax  shopping,  etc.  The  proposed  measure  is  therefore  a 
clear Internal Market support measure as it will allow the improvement of the functioning 
of the various tax systems within the Internal Market 

fraud,  distortions  of  competition,  administrative  burden 

Whereas  it  is  the  Member  States'  responsibility  to  manage  the  operation  of  national  tax 
systems, it is clear from the challenges identified in the impact assessment of the proposal 
that  increased  administrative  cooperation  between  tax  authorities  –to  an  even  greater 
degree  than  is  currently  the  case  -  is  necessary.  Cooperation  across  the  EU  enables  tax 
authorities to develop synergies, avoid duplication and exchange good practice in all fields 
related  to  taxation  such  as  business  engineering,  IT,  international  cooperation,  etc.  The 
support to taxation cooperation by the current Fiscalis 2013 programme has demonstrated 
its merits, and this experience will be very valuable to respond to the future challenges in 
particular  the  outdated  technological  architecture,  difficulties  in  working  together  on  an 
operational  level  with  regard  to  specific  tasks,  unequal  financial  means  to  support  the 
activities of tax authorities and difficulties in establishing structural collaboration with the 
main stakeholders of the tax authorities. 

1.4.4. 

Indicators of results and impact  

Specify the indicators for monitoring implementation of the proposal/initiative. 

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34 

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Monitoring  of  the  programme's  activities  will  be  carried  out  in  order  to  ensure  that  the 
rules and procedures for the implementation of the programme have been applied properly 
and  to  verify  if  the  programme  is  successful  in  achieving  its  objectives.  A  monitoring 
framework  will  be  put  in  place,  including:  an  intervention  logic,  a  comprehensive  set  of 
indicators,  measurement  methods,  a  data  collection  plan,  a  clear  and  structured  reporting 
and monitoring process and midterm and final evaluations. 

The performance of the programme will be measured using a coherent set of performance, 
impact,  result  and  output  indicators  linked  to  the  general,  specific  and  operational 
objectives of the programme and building the link with the Commission Management Plan. 
The  detailed  list  of  impact,  result  and  output  indicators  is  available  in  the  Impact 
Assessments  of  the  relevant  programmes.  DG  TAXUD  has  identified  targets  for  some 
operational objectives of the programme. For some others though this is not yet feasible at 
this point in time. The targets of those operational objectives will be identified before the 
start of the 2020 programme by DG TAXUD and presented to the Programme Committee 
for endorsement in the framework of the Annual Work Programme procedure. 

The  general  objective  will  be  measured  as  the  evolution  of  the  view  of  all  relevant 
programme stakeholders regarding the contribution of the programme towards the support 
for the functioning of the Customs Union and the strengthening of the internal market by 
improving the  operation  of the taxation  systems  and will  have as target that the view of 
stakeholders  regarding  the  contribution  of  the  programme  towards  this  objective  should 
stabilise or evolve positively 

The indicators that will measure the specific objectives are indicated in Article 5(2) of the 
proposal.  

1.5. 

Grounds for the proposal/initiative  

1.5.1.  Requirement(s) to be met in the short or long term 

The  proposal  contributes  to  the  Europe  2020  strategy  and  the  implementation  of  various 
other Union legislations as elaborated under chapter 1.4.1 

1.5.2.  Added value of EU involvement 

It is more beneficial to initiate actions at the Union level than at the level of 27 Member 
States as described in detail in chapter 3.2 of the explanatory memorandum. 

1.5.3.  Lessons learned from similar experiences in the past 

From an economic point of view, action at EU level is much more efficient. The backbone 
of  the  customs  and  taxation  cooperation  is  a  highly  secured  dedicated  communication 
network  which  is  operational  since  the  first  customs  and  tax  cooperation  programmes  in 
the early 90's. It interconnects national customs and tax administrations in approximately 
5.000  connection  points.  This  common  IT  network  ensures  that  every  national 
administration  only  needs  to  connect  once  to  this  common  infrastructure  to  be  able  to 
exchange  any  kind  of  information.  If  such  an  infrastructure  were  not  available  Member 
States  would  have  to  link  26  times  to  the  national  systems  of  each  of  the  other  Member 
States. 

Other cornerstones of the programme are activities that bring customs respectively taxation 
officials together with the purpose of exchanging best practices, to learn from each other, 

EN 

35 

   EN 

 
analyse a problem or draft a guide, for instance. If Member States would have had to learn 
from each other by developing their own activities outside the programme umbrella, they 
would  all  have  developed  their  own  set  of  tools  and  ways  of  work.  Synergies  between 
activities would have been lost and common activities would not have been implemented 
systematically at the level of 27 Member States. It is much more efficient to have, with the 
support  of  the  programme,  the  Commission  acting  as  activity  broker  between  the 
participating countries. 

Another  important  value  added  is  one  of  an  intangible  nature.  The  programme  has  been 
instrumental  in  creating  a  sense  of  common  interest,  stimulating  mutual  trust  and 
generating  a  cooperation  spirit  between  Member  States  and  Member  States  and  the 
Commission in the area of customs and taxation. 

1.5.4.  Coherence and possible synergy with other relevant instruments 

One of the policy scenarios worked out for the customs area foresees to financially support 
Member  States'  customs  authorities  for  acquiring  equipment  and  build  up  their  technical 
capacity. Rather than working out a financing scheme for this purpose under the FISCUS 
programme, Member States may call on other programmes, including Regional Structural 
Funds for supporting this need.  

The Midterm evaluation of the DG HOME programmes on Prevention of and Fight against 
Crime (ISEC)  and Prevention,  Preparedness and  Consequence  Management  of  Terrorism 
&  other  Security  Related  Risks  (CIPS)48  considers  the  Customs  and  Fiscalis  programme 
management model "offers the most promising prospects for improving the management of 
ISEC/CIPS as it allows to promptly and flexibly respond to operational needs".49  

The backbone for trans-European IT systems is the CCN/CSI network, also being used by 
OLAF  for  the  exchange  (and  storage)  of  information on irregularities and fraud. For this 
purpose both DGs benefit from economies of scale. 

48 
49 

COM(2005) 124 of 6 April 2005 has a budget of 745 million euro in the 2007-2013 financial framework. 
Economisti Associati, Evaluation of "Prevention and Fight against Crime" and "Prevention, preparedness and 
consequence management of terrorism and other security related risks" Programs, 2 December 2010. p. 89. 

EN 

36 

   EN 

 
                                                 
1.6. 

Duration and financial impact  

X Proposal/initiative of limited duration  

–  (cid:133)  Proposal/initiative in effect from 01/01/2014 to 31/12/2020  

–  (cid:133)  Financial impact 2014 to 2023 (from 2021 to 2023 only for payment appropriations 

(cid:133) Proposal/initiative of unlimited duration 

–  Implementation with a start-up period from YYYY to YYYY, 

–  followed by full-scale operation. 

1.7.  Management mode(s) envisaged50  

X Centralised direct management by the Commission  

(cid:133) Centralised indirect management with the delegation of implementation tasks to: 

(cid:133) 

(cid:133) 

(cid:133) 

executive agencies 

bodies set up by the Communities51 

national public-sector bodies/bodies with public-service mission 

(cid:133) 
persons  entrusted  with  the  implementation  of  specific  actions  pursuant  to 
Title  V  of  the  Treaty  on  European  Union  and  identified  in  the  relevant  basic  act 
within the meaning of Article 49 of the Financial Regulation 

(cid:133) Shared management with the Member States  

(cid:133) Decentralised management with third countries  

(cid:133) Joint management with international organisations (to be specified) 

If more than one management mode is indicated, please provide details in the "Comments" section. 

Comments  

/ 

50 

51 

Details of management modes and references to the Financial Regulation may be found on the BudgWeb site: 
http://www.cc.cec/budg/man/budgmanag/budgmanag_en.html 
As referred to in Article 185 of the Financial Regulation. 

EN 

37 

   EN 

 
                                                 
2. 

MANAGEMENT MEASURES  

2.1.  Monitoring and reporting rules  

Specify frequency and conditions. 

Monitoring of the programme's activities will be carried out in order to ensure that the 
rules and procedures for the implementation of the programme have been applied properly 
(audit function. The proposals for joint action activities are monitored on a permanent basis 
through an online database, Activity Reporting Tool (ART), which contains the proposals 
and  their  corresponding  activities.  The  same  tool  allows  the  beneficiaries  of  the  grants 
issued  under  the  programme,  namely  the  Member  States  customs/tax  administrations,  to 
report  online  the  expenses  financed  from  the  grant  to  participate  in  the  joint  action 
activities.  Annually  Member  States  have  to  sent  a  financial  report  to  the  Commission 
which using the Activity Reporting Tool. 

For  the  IT  and  Training  Capacity  Building  activities  that  are  financed  through 
procurement, the standard reporting and monitoring rules apply.  

The  programme  will  be  evaluated  twice.  The  results  of  the  midterm  evaluation  will  be 
available by mid-2018 and those of the final evaluation of the programme towards the end 
of 2021. Member States, as main beneficiaries of the programme will do an important part 
of  the  data  collection  either  by  providing  information  at  the  level  of  the  individual  tools 
(mainly through ART) or on the wider impact of the programme (either by participating in 
perception measuring exercises or through the issuing of reports).  

Up  to  now,  evaluation  exercises  of  the  existing  programmes,  predominantly  addressed 
primary stakeholders of the programme, namely customs/tax authorities and their experts 
which are the target audience of the programme. Considering the importance of consulting 
also  stakeholders  that  are  external  to  the  programme  (i.e.  economic  operators)  on  the 
impacts  the  programme  has  on  them  and  to  what  extent  they  benefit  for  instance  from 
better cooperation between customs/tax administrations, this dimension of indirect impacts 
will be included in future programme evaluations. 

2.2.  Management and control system  

2.2.1.  Risk(s) identified  

The potential risks for the implementation of the programme are related to: 

– 

Implementation  of  the  grant  agreement  signed  with  the  consortium  of  the  Member 
States  and  Candidate  Countries.  The  level  of  risk  is  considered  low,  since  the 
beneficiaries are public administrations of the participating countries 

Implementation  of  the  procurement  contracts  concluded  under  the  umbrella  of  the 
programme. Examples of risks would be : 

–  Member  States  declare  expenses  for  an  activity  that  is  not  approved  under  the 

programme  

–  Member States declare twice the same expenses 

EN 

38 

   EN 

 
– 

– 

Non-respect of procurement rules 

Payment of an invoice for a non-existing deliverable 

2.2.2.  Control method(s) envisaged  

The main elements of the control strategy applied are: 

For procurement contracts:  

The  control  procedures  for  procurement  defined  in  the  Financial  Regulation  are  applied. 
Any procurement contract is established following the established procedure of verification 
by the services of the Commission for payment, taking into account contractual 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. 
Detailed  terms  of  reference  are  drafted  and  form  the  basis  of  each  specific  contract.  The 
acceptance  process  follows  strictly  the  TAXUD  TEMPO  methodology:  deliverables  are 
reviewed,  amended  if  necessary  and  finally  explicitly  accepted  (or  rejected).  No  invoice 
can be paid without an "acceptance letter".  

Technical verification for procurement 

DG  TAXUD  performs  controls  of  deliverables  and  supervises  operations  and  services 
carried out by contractors. It also conducts quality and security audits of their contractors 
on a regular basis. Quality audits verify the compliance of the contractors' actual processes 
against the rules and procedures defined in their quality plans. Security audits focus on the 
specific processes, procedures and set-up.  

For grants 

The  grant  agreement  signed  by 
the  programme  (customs 
administrations in Member States and Candidate Countries) defines conditions applying to 
the  financing  of  activities  resorting  under  the  grant,  including  a  chapter  on  control 
methods.  All  participating  administrations  engaged  themselves  to  respect  Commission's 
financial and administrative rules on expenses. 

the  beneficiaries  of 

The  activities  for  which  grant  beneficiaries  can  finance  participation  from  the  grants  are 
identified  in  an  online  database  (ART  –  Activity  Reporting  Tool).  The  Member  States 
report  their  spending  in  the  same  database  which  has  a  number  of  built  in  controls  to 
reduce errors. For instance, Member States can only report expenses for activities to which 
they were invited and can only do so once. In addition to the controls that are built-in in the 
reporting system, DG TAXUD performs paper controls and on the spot checks on a sample 
basis.  This  control  strategy  allows  keeping  the  administrative  burden  on  the  grant 
beneficiaries  as  limited  as  possible  and  proportionate  to  the  budget  allocated  and  risks 
perceived.  

In addition to the above controls, DG TAXUD performs the traditional financial controls:  

Ex-ante verification of commitments:  

All  commitments  in  DG  TAXUD  are  verified by  the  head  of  the  HR  and  Finances  Unit. 
Consequently,  100%  of  the  committed  amounts  are  covered  by  the  ex-ante  verification. 

EN 

39 

   EN 

 
This  procedure  gives  a  high  level  of  assurance  as  to  the  legality  and  regularity  of 
transactions. 

Ex-ante verification of payments:  

At least one payment (from all categories of expenditures) per week is randomly selected 
for ex-ante verification performed by the head of the HR and Finances Unit. There is no 
target  concerning  the  coverage,  as  the  purpose  of  this  verification  is  to  check  payments 
"randomly"  in  order  to  verify  that  all  payments  were  prepared  in  line  with  the 
requirements. The remaining payments are processed according to the rules in force on a 
daily basis. 

Declarations of the AOSD:  

All the Authorising Officers by Sub-Delegations sign declarations supporting the Annual 
Activity Report for the year concerned. These declarations cover the operations under the 
programme. The AOSD declare that the operations connected with the implementation of 
the  budget  have  been  executed  in  accordance  with  the  principles  of  the  sound  financial 
management,  that  the  management  and  control  systems  in  place  provided  satisfactory 
assurance  concerning  the  legality  and  regularity  of  the  transactions  and  that  the  risks 
associated  to  these  operations  have  been  properly  identified,  reported  and  that  mitigating 
actions have been implemented.  

The  controls  established  enable  DG  TAXUD  to  have  sufficient  assurance  of  the  quality 
and regularity of the expenditure and reduce the risk of non-compliance. The depth of the 
assessment  reaches  level  three52  for  Joint  Actions  and  level  four53  for  the  procurement 
contracts. The above control strategy measures reduce the potential risks virtually to zero 
and  it  reaches  all  beneficiaries  Any  additional  measures  for  further  risk  reduction  would 
result  in  disproportionate  high  costs  and  are  therefore  not  envisaged.  DG  TAXUD 
considers there are no variations between the present and current programme from control 
point of view and will apply the same control strategy for the 2020 programme. The costs 
entailed to implement the above control strategy are limited to 2,60 % of the budget and is 
expected to remain at the same ratio.  

The  programme  control  strategy  is  deemed  efficient  to  limit  the  risk  of  non-
compliance to virtually zero and proportionate with the risks entailed.  

2.3.  Measures to prevent fraud and irregularities  

Specify existing or envisaged prevention and protection measures. 

In addition to the application of all regulatory control mechanisms, the DG will devise an 
anti-fraud strategy in line with the Commission's new anti-fraud strategy (CAFS) adopted 
on 24 June 2011 in order to ensure inter alia that its internal anti-fraud related controls are 
fully  aligned  with  the  CAFS  and  that  its  fraud  risk  management  approach  is  geared  to 
identify fraud risk areas and adequate responses. Where necessary, networking groups and 
adequate  IT  tools  dedicated  to  analysing  fraud  cases  related  to  the  FISCUS  Programme 
will be set up. 

52 
53 

Depth of controls – level three: control with reference to fully independent corroborative information 
Depth of controls – level four: control with reference to and including access to the underlying documentation 
that is available at the stage of the process in question. 

EN 

40 

   EN 

 
                                                 
3. 

3.1. 

Heading of 
multiannual 
financial 
framework 

Heading of 
multiannual 
financial 
framework 

1 

1 

1 

ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE  

Heading(s)  of  the  multiannual  financial  framework  and  expenditure  budget  line(s) 
affected  

•  Existing expenditure budget lines  

In order of multiannual financial framework headings and budget lines. 

Budget line 

Type of  
expenditure

Contribution  

Number  
[Description………………………...……….] 

Diff./non-
diff. 
(54) 

from 
EFTA55 
countries 

from 
candidate 
countries56 

from third 
countries 

within the meaning 
of Article 18(1)(aa) 
of the Financial 
Regulation  

•  New budget lines requested  

In order of multiannual financial framework headings and budget lines. 

Budget line 

Type of 
expenditure

Contribution  

Number  
[Heading……………………………………..] 

Diff./non-
diff. 

from 
EFTA 
countries 

from 
candidate 
countries 

from third 
countries 

within the meaning 
of Article 18(1)(aa) 
of the Financial 
Regulation  

14.04.03 – FISCUS (Customs Sector) 

Diff. 

NO 

YES 

NO 

14.04.04 – FISCUS (Taxation Sector) 

Diff. 

NO 

YES 

NO 

NO 

NO 

14.01.04.05 

– 
FISCUS 
administrative management 

Expenditure 

on 

Non-diff

NO 

NO 

NO 

NO 

54 
55 
56 

Diff. = Differentiated appropriations / Non-diff. = Non-Differentiated Appropriations 
EFTA: European Free Trade Association.  
Candidate countries and, where applicable, potential candidate countries from the Western Balkans. 

EN 

41 

   EN 

 
 
 
 
 
 
 
 
 
                                                 
3.2. 

Estimated impact on expenditure57 

3.2.1. 

Summary of estimated impact on expenditure  

The  costs  related  to  the  possible  introduction  of  a  new  European  IT  system,  should  this  be  required,  implementing  the  proposal  on  th
Financial Transaction Tax (FTT), are not included in the budget of the FISCUS programme, considering the early stage of the process for th
FTT proposal. 

EUR million (to 3 decimal place

Heading of multiannual financial 
framework:  

1 

Smart and Inclusive Growth 

DG: TAXUD 

(cid:121) Operational appropriations  

14.0403 

14.0404 

Appropriations 
administrative 
 from the envelope for specific programmes58  

an 

of 

Year 
2014 

Year 
2015 

Year 
2016 

Year 
2017 

Year 
2018 

Year 
2019 

Year 
2020 

Year 
2021-
2023 

TOTAL 

Commitments 

Payments 

Commitments 

Payments 

(1) 

(2) 

(1a) 

(2a) 

nature 

financed 

71.300 

73.400 

75.500 

77.600 

79.800 

82.100 

84.300 

544.000 

14.260 

46.765 

62.390 

67.740 

69.650 

71.625 

73.645  137.925 

544.000 

33.100 

33.100 

33.100 

33.200 

33.200 

33.200 

33.300 

232.200 

9.268 

24.163 

27.473 

29.818 

29.863 

29.873 

29.908 

51.834 

232.200 

57 
58 

EN 

Expenditure is expressed in current prices. 
Technical and/or administrative assistance and expenditure in support of the implementation of EU programmes and/or actions (former "BA" lines), indirect research, dire
research. 

42 

 
  
 
 
 
 
 
  
  
 
 
                                                 
14.010405 

(3) 

0.200 

0.200 

0.200 

0.200 

0.200 

0.200 

0.200 

TOTAL appropriations 
for DG TAXUD 

Commitments 

Payments 

=1+1(a
)+3 

=2+2(a
)+3 

104.600  106.700  108.800  111.000  113.200  115.500  117.800 

23.728 

71.128 

90.063 

97.758 

99.713  101.698  103.753  189.759 

777.600 

(cid:121) TOTAL operational appropriations  

Commitments 

Payments 

(cid:121)  TOTAL  appropriations  of  an  administrative  nature 
financed from the envelope for specific programmes  

(4) 

(5) 

(6) 

104.400  106.500  108.600  110.800  113.000  115.300  117.600 

23.528 

70.928 

89.863 

97.558 

99.513  101.498  103.553  189.759 

0.200 

0.200 

0.200 

0.200 

0.200 

0.200 

0.200 

Commitments 

=4+ 6 

104.600  106.700  108.800  111.000  113.200  115.500  117.800 

TOTAL appropriations  
under HEADING 1 
of the multiannual financial framework 

Payments 

=5+ 6 

23.728 

71.128 

90.063 

97.758 

99.713  101.698  103.753  189.759 

777.600 

1.400 

777.600 

776.200 

776.200 

1.400 

777.600 

EN 

43 

 
  
 
  
  
 
 
  
  
  
Heading of multiannual financial 
framework:  

5 

" Administrative expenditure " 

DG: TAXUD 

(cid:121) Human resources  

Year 
2014 

Year 
2015 

Year 
2016 

Year 
2017 

Year 
2018 

Year 
2019 

Year 
2020 

TOTAL 

EUR million (to 3 decimal place

15.069 

15.069 

15.069 

15.069 

15.069 

15.069 

15.069 

105.483 

(cid:121) Other administrative expenditure  

0.610 

0.610 

0.610 

0.610 

0.610 

0.610 

0.610 

4.270 

TOTAL DG TAXUD 

15.679 

15.679 

15.679 

15.679 

15.679 

15.679 

15.679 

109.753 

TOTAL appropriations 
under HEADING 5 
of the multiannual financial framework  

(Total 
= Total payments) 

commitments 

15.679 

15.679 

15.679 

15.679 

15.679 

15.679 

15.679 

109.753 

TOTAL appropriations  
under HEADINGS 1 to 5 
of the multiannual financial framework  

Commitments 

120.279  122.379  124.479  126.679  128.879  131.179  133.479 

887.353 

Payments 

39.407 

86.807  105.742  113.437  115.392  117.377  119.432  189.759 

887.353 

Year 
2014 

Year 
2015 

Year 
2016 

Year 
2017 

Year 
2018 

Year 
2019 

Year 
2020 

Year 
2021-
2023 

TOTAL 

EN 

44 

 
  
 
 
 
 
 
 
 
 
 
  
Estimated impact on operational appropriation

–  X  The proposal/initiative requires the use of operational appropriations, as explained below: 

Indicate 
objectives 
and 
outputs  

Type of 
output59 

(cid:216) 

t
s
o
c

e
g
a
r
e
v
A

t
u
p
t
u
o

e
h
t

f
o

2014 

2015 

2016 

2017 

 2018 

2019 

2020 

TOT

r
e
b
m
u
N

s
t
u
p
t
u
o

f
o

Cost 

r
e
b
m
u
N

s
t
u
p
t
u
o

f
o

Cost 

r
e
b
m
u
N

s
t
u
p
t
u
o

f
o

Cost 

r
e
b
m
u
N

s
t
u
p
t
u
o

f
o

Cost 

r
e
b
m
u
N

s
t
u
p
t
u
o

f
o

Cost 

r
e
b
m
u
N

s
t
u
p
t
u
o

f
o

Cost 

r
e
b
m
u
N

s
t
u
p
t
u
o

f
o

Cost 

r
e
b
m
u
n

l
a
t
o
T

s
t
u
p
t
u
o

f
o

OUTPUTS 

General Objective: To strengthen the internal market by improving the customs union and the taxation systems through cooperation between participating countries, their customs and tax administrati
officials and external experts 

Commitment appropriations in EUR million (to 3 decimal place

Customs Sector 

IT 
Capacity 
Building 

Number 
of IT 
Contracts

Joint 
Actions 

Number 
of events 
organised

Human 
Capacity 
Building 

Number 
of 
trainings

Around 
30 

Around 
450 

57.000 

59.100 

61.200 

63.300 

65.500 

67.800 

70.000 

11.500 

11.500 

11.500 

11.500 

11.500 

11.500 

11.500 

Tbc 

2.800 

2.800 

2.800 

2.800 

2.800 

2.800 

2.800 

Sub-total for the Customs sector 

71.300 

73.400 

75.500 

77.600 

79.800 

82.100 

84.300 

Taxation Sector 

59 

Outputs are products and services to be supplied (e.g.: number of student exchanges financed, number of km of roads built, etc.). 

EN 

45 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
Indicate 
objectives 
and 
outputs  

Type of 
output59 

(cid:216) 

IT 
Capacity 
Building 

Number 
of IT 
contracts

Joint 
Actions 

Number 
of events 
organised

Human 
Capacity 
Building 

Number 
of 
trainings

2014 

2015 

2016 

2017 

 2018 

2019 

2020 

TOT

OUTPUTS 

t
s
o
c

e
g
a
r
e
v
A

t
u
p
t
u
o

e
h
t

f
o

r
e
b
m
u
N

s
t
u
p
t
u
o

f
o

Around 
20 

Cost 

r
e
b
m
u
N

s
t
u
p
t
u
o

f
o

Cost 

r
e
b
m
u
N

s
t
u
p
t
u
o

f
o

Cost 

r
e
b
m
u
N

s
t
u
p
t
u
o

f
o

Cost 

r
e
b
m
u
N

s
t
u
p
t
u
o

f
o

Cost 

r
e
b
m
u
N

s
t
u
p
t
u
o

f
o

Cost 

r
e
b
m
u
N

s
t
u
p
t
u
o

f
o

Cost 

r
e
b
m
u
n

l
a
t
o
T

s
t
u
p
t
u
o

f
o

23.300 

23.300 

23.300 

23.300 

23.300 

23.300 

23.300 

Around 
260 

8.500 

8.500 

8.500 

8.500 

8.500 

8.500 

8.500 

Tbc 

1.300 

1.300 

1.300 

1.400 

1.400 

1.400 

1500 

Subtotal for the taxation sector 

TOTAL 
COST 

33.100

104.400

33.100 

106.500

33.100 

108.600

33.200 

110.800

33.200 

113.000

33.200 

115.300

33.300 

117.600 

EN 

46 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
3.2.2.  Estimated impact on appropriations of an administrative nature 

3.2.2.1.  Summary  

–  X  The  proposal/initiative  requires  the  use  of  administrative  appropriations,  as 

explained below: 

EUR million (to 3 decimal places) 

Year 
2014 

Year 
2015 

Year 
2016 

Year 
2017 

Year 
2018 

Year 
2019 

Year 
2020 

TOTAL 

HEADING 5 
of the multiannual 
financial framework 

Human resources  

Other  administrative 
expenditure  

Subtotal HEADING 5 
of the multiannual 
financial framework  

Outside HEADING 560 
of the multiannual 
financial framework  

15.069 

15.069 

15.069 

15.069 

15.069 

15.069 

15.069 

105.483 

0.610 

0.610 

0.610 

0.610 

0.610 

0.610 

0.610 

4.270 

15.679 

15.679 

15.679 

15.679 

15.679 

15.679 

15.679 

109.753 

Human resources  

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

Other 
expenditure  
of  an  administrative 
nature 

Subtotal  
outside HEADING 5 
of the multiannual 
financial framework  

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. 

TOTAL 

15.679 

15.679 

15.679 

15.679 

15.679 

15.679 

15.679 

109.753

60 

Technical  and/or  administrative  assistance  and  expenditure  in  support  of  the  implementation  of  EU 
programmes and/or actions (former "BA" lines), indirect research, direct research. 

EN 

47 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
3.2.2.2.   Estimated requirements of human resources  

–  X  The  proposal/initiative  requires  the  use  of  human  resources,  as  explained 

below: 

Estimate to be expressed in full amounts (or at most to one decimal place) 

Year 
2014 

Year 
2015 

Year 
2016 

Year 
2017 

Year 
2018 

Year 
2019 

Year
2020 

(cid:121) Establishment plan posts (officials and temporary agents) 

14 01 01 01 (Headquarters and Commission’s 
Representation Offices) 

14 01 01 02 (Delegations) 

14 01 05 01 (Indirect research) 

10 01 05 01 (Direct research) 

97 

97 

97 

97 

97 

97 

97 

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. 

(cid:121) External personnel (in Full Time Equivalent unit: FTE)61 

14 01 02 01 (CA, INT, TA, SNE from the 
"global envelope") 

14 01 02 02 (CA, INT, JED, LA and SNE in the 
delegations) 

14 01 04 05 62 

- at Headquarters63 

- in delegations  

14 01 05 02 (CA, INT, SNE - Indirect research) 

10 01 05 02 (CA, INT, SNE - Direct research) 

Other budget lines (specify) 

TOTAL 

26 

26 

26 

26 

26 

26 

26 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

123 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

123 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

123 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

123 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

123 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

123 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

123 

14 is the policy area or budget title concerned. 

The human resources required will be met by staff from the DG who are already assigned to 
management of the action and/or have been redeployed within the DG, together if necessary 
with any additional allocation which may be granted to the managing DG under the annual 
allocation procedure and in the light of budgetary constraints. 

Description of tasks to be carried out: 

Officials and temporary agents 

Programme  management  activities,  stricto  senso64,  and  programme  implementation 
activities  such  as  studies,  development,  maintenance  and  operation  of  European  IT 
systems  

External personnel 

Assistance  to  programme  implementation  activities  such  as  studies,  development, 
maintenance and operation of European IT systems 

61 

62 
63 

64 

CA= Contract Agent; INT= agency staff ("Intérimaire"); JED= "Jeune Expert en Délégation" (Young 
Experts in Delegations); LA= Local Agent; SNE= Seconded National Expert;  
Under the ceiling for external personnel from operational appropriations (former "BA" lines). 
Essentially  for  Structural  Funds,  European  Agricultural  Fund  for  Rural  Development  (EAFRD)  and 
European Fisheries Fund (EFF). 
The number of posts involved in programme management activities strictu senso is limited to 18.  

EN 

48 

   EN 

 
 
                                                 
3.2.3.  Compatibility with the current multiannual financial framework  

–  X  Proposal/initiative is compatible the current multiannual financial framework. 

3.2.4.  Third-party contributions  

–  The proposal/initiative does not provide for co-financing by third parties  

Estimated impact on revenue  

–  X  Proposal/initiative has no financial impact on revenue. 

EN 

49 

   EN