natgillin/translations-raw huggingface dataset:
The idea of the Fiscalis initiative came from earlier activities, namely the Matthaeus-Tax programme of 1993
The idea of the Fiscalis initiative came from earlier activities, namely the Matthaeus-Tax programme of 1993
Decision No 93/1998/EC of 29 October 1993, OJ L280 of 13.11.1993 , concerning the vocational training of indirect taxation officials to prepare them for the implications arising out of the Internal Market and improve administrative co-operation.
Decision No 93/1998/EC of 29 October 1993, OJ L280 of 13.11.1993 , concerning the vocational training of indirect taxation officials to prepare them for the implications arising out of the Internal Market and improve administrative co-operation.
Coordinated development and implementation of a common training scheme and exchange of good practice should contribute to better understanding of Community law amongst the fiscal authorities of the Member States.
Coordinated development and implementation of a common training scheme and exchange of good practice should contribute to better understanding of Community law amongst the fiscal authorities of the Member States.
Bringing the hitherto existing practices, subject to no real co-ordination, into a common framework seemed crucial.
Bringing the hitherto existing practices, subject to no real co-ordination, into a common framework seemed crucial.
Fiscalis 2013 is the third ‘edition’ of the programme to replace the Fiscalis 2007, introduced by the Decision of 1998 establishing a programme of Community action to ameliorate the indirect taxation systems
Fiscalis 2013 is the third ‘edition’ of the programme to replace the Fiscalis 2007, introduced by the Decision of 1998 establishing a programme of Community action to ameliorate the indirect taxation systems
Decision No
Decision No
888/98/EC of 30 March 1998, OJ L126 of 28.04.2008 .
888/98/EC of 30 March 1998, OJ L126 of 28.04.2008 .
Objectives of the Fiscalis 2013 programme
Objectives of the Fiscalis 2013 programme
Fiscalis 2013 programme is a six year programme, aligned with the Financial Perspectives 2007 – 2013.
Fiscalis 2013 programme is a six year programme, aligned with the Financial Perspectives 2007 – 2013.
Other modifications are the inclusion of the Excise Movement Control System (EMCS) established to monitor movement of excisable products and greater emphasis on combating tax fraud.
Other modifications are the inclusion of the Excise Movement Control System (EMCS) established to monitor movement of excisable products and greater emphasis on combating tax fraud.
The main objective of the 2013 programme will remain assisting the European tax administrations to sustain and improve the functioning of the tax systems.
The main objective of the 2013 programme will remain assisting the European tax administrations to sustain and improve the functioning of the tax systems.
It will focus on stimulating cooperation between them in order to raise revenue but should avoid red tape at the same time.
It will focus on stimulating cooperation between them in order to raise revenue but should avoid red tape at the same time.
One of its main priorities will also be support for the introduction of the new trans-European computerised system of information on taxable transactions.
One of its main priorities will also be support for the introduction of the new trans-European computerised system of information on taxable transactions.
Official objectives of Fiscalis 2013 are:
Official objectives of Fiscalis 2013 are:
- increased knowledge via pan-European forum for exchange of opinions, information, practical application ‘tips’, etc. between the tax authorities;
- increased knowledge via pan-European forum for exchange of opinions, information, practical application ‘tips’, etc. between the tax authorities;
- enhanced fight against tax fraud and illegitimate trade by strengthening administrative co-operation and mutual assistance (the new legal programme facilitating information exchange is already in place
- enhanced fight against tax fraud and illegitimate trade by strengthening administrative co-operation and mutual assistance (the new legal programme facilitating information exchange is already in place
EC Regulation 1789(2003) of 7 October 2003 ) and improving the organisation of tax controls thanks to the list of good practices already drafted by the Member States and computerised systems of information;
EC Regulation 1789(2003) of 7 October 2003 ) and improving the organisation of tax controls thanks to the list of good practices already drafted by the Member States and computerised systems of information;
- the cutting of the red-tape for taxable persons by looking at the optimal balance between controls and administrative burden such as it happened with the introduction of the VIES (VAT Identification Exchange System) to the Internet;
- the cutting of the red-tape for taxable persons by looking at the optimal balance between controls and administrative burden such as it happened with the introduction of the VIES (VAT Identification Exchange System) to the Internet;
- establishing similar co-operation with tax administrations from third countries as tax fraud knows no borders.
- establishing similar co-operation with tax administrations from third countries as tax fraud knows no borders.
Rapporteur’s position
Rapporteur’s position
Your Rapporteur brings your attention to the fact that the discussed proposal is one of the innumerable programmes seeking to improve the functioning of the internal market.
Your Rapporteur brings your attention to the fact that the discussed proposal is one of the innumerable programmes seeking to improve the functioning of the internal market.
However, it needs to be remembered that these programmes must not become an end in themselves.
However, it needs to be remembered that these programmes must not become an end in themselves.
Surely one should expect programme objectives set in 1993 to have been achieved by now: they should not need to be permanently renewed.
Surely one should expect programme objectives set in 1993 to have been achieved by now: they should not need to be permanently renewed.
Millions of European citizens rightly criticise the fact that many EU programmes no longer serve any obvious purpose other than to justify the existence of the bureaucratic apparatus, and that the amount spent is totally disproportionate to the end achieved.
Millions of European citizens rightly criticise the fact that many EU programmes no longer serve any obvious purpose other than to justify the existence of the bureaucratic apparatus, and that the amount spent is totally disproportionate to the end achieved.
Add to this the fact that your rapporteur never received other promised information, in spite of repeated requests, and a pattern begins to emerge.
Add to this the fact that your rapporteur never received other promised information, in spite of repeated requests, and a pattern begins to emerge.
Your rapporteur also waited in vain for several weeks just to be told the names of new officials responsible under the German Presidency.
Your rapporteur also waited in vain for several weeks just to be told the names of new officials responsible under the German Presidency.
The rapporteur therefore cannot share the opinion that the experience gained from the hitherto provisions under Fiscalis programme proved all too efficient in bringing tax officials from different national administrations together in professional activities and to meet the set objectives.
The rapporteur therefore cannot share the opinion that the experience gained from the hitherto provisions under Fiscalis programme proved all too efficient in bringing tax officials from different national administrations together in professional activities and to meet the set objectives.
It does not seem appropriate to axe the programme, but the proposed new objectives should be subjected to rigorous examination.
It does not seem appropriate to axe the programme, but the proposed new objectives should be subjected to rigorous examination.
We also need to look at whether there are any overlaps with other programmes.
We also need to look at whether there are any overlaps with other programmes.
For example, stepping up the fight against corruption is repeatedly given as a reason for the desired exorbitant increase in the budget, but it is nowhere stated, either in the specific projects proposed or in the relevant Council and Commission officials' answers, how much this will actually cost.
For example, stepping up the fight against corruption is repeatedly given as a reason for the desired exorbitant increase in the budget, but it is nowhere stated, either in the specific projects proposed or in the relevant Council and Commission officials' answers, how much this will actually cost.
We need to prevent additional funding being spent under the cloak of a popular public concern – the fight against corruption – for ends which are in the last analysis mainly bureaucratic.
We need to prevent additional funding being spent under the cloak of a popular public concern – the fight against corruption – for ends which are in the last analysis mainly bureaucratic.
In fact, your rapporteur would welcome it if the new Member States and third countries were to become more closely involved in this way, particularly in combating corruption.
In fact, your rapporteur would welcome it if the new Member States and third countries were to become more closely involved in this way, particularly in combating corruption.
However, here too there is a mismatch between the statements by the officials responsible and their ostensible popular objective.
However, here too there is a mismatch between the statements by the officials responsible and their ostensible popular objective.
Only an insignificant proportion of the requested exorbitant budget increase will in fact be going to step up involvement by third countries.
Only an insignificant proportion of the requested exorbitant budget increase will in fact be going to step up involvement by third countries.
Finally, your rapporteur’s request, that the budget should be divided up according to regional priorities, has also not been complied with.
Finally, your rapporteur’s request, that the budget should be divided up according to regional priorities, has also not been complied with.
The Rapporteur takes therefore the view that the programme does not necessarily constitute a coherent strategy to provide a response to the new challenges, such as the Common Consolidated Company Tax Base (CCCTB), Home State Taxation, revision of the Invoicing Directive in 2008 or the most recent EU enlargements; whereas there is no doubt that threats, in particular quickly developing new tax fraud and illegitimate trade patterns distorting the functioning of the Internal Market, have their adverse impact on employment and undermine confidence in the Community’s fiscals systems.
The Rapporteur takes therefore the view that the programme does not necessarily constitute a coherent strategy to provide a response to the new challenges, such as the Common Consolidated Company Tax Base (CCCTB), Home State Taxation, revision of the Invoicing Directive in 2008 or the most recent EU enlargements; whereas there is no doubt that threats, in particular quickly developing new tax fraud and illegitimate trade patterns distorting the functioning of the Internal Market, have their adverse impact on employment and undermine confidence in the Community’s fiscals systems.
However, no convincing proposals have been made under the programme to meet these challenges, or else they come under the auspices of other EU activities.
However, no convincing proposals have been made under the programme to meet these challenges, or else they come under the auspices of other EU activities.
СТАНОВИЩЕ НА комисияТА по БЮДЖЕТИ
OPINION of the Committee on Budgets
на вниманието на комисията по икономически и парични въпроси
for the Committee on Economic and Monetary Affairs
The Commission proposal to continue the Fiscalis programme to 2013 and to strengthen it is extremely welcome.
The Commission proposal to continue the Fiscalis programme to 2013 and to strengthen it is extremely welcome.
It is entirely consistent with the efforts which the Committee on Budgets and your draftsman have made over many years to increase awareness of the problem of VAT fraud.
It is entirely consistent with the efforts which the Committee on Budgets and your draftsman have made over many years to increase awareness of the problem of VAT fraud.
For example, in 2005, at your draftsman's instigation, OLAF set up a body with the aim of taking more effective action against VAT fraud, and this objective has also been explicitly incorporated into the remarks against the OLAF heading in the EU budget.
For example, in 2005, at your draftsman's instigation, OLAF set up a body with the aim of taking more effective action against VAT fraud, and this objective has also been explicitly incorporated into the remarks against the OLAF heading in the EU budget.
In addition, the Commission was asked to draw up a study into VAT fraud and possible measures to combat it, even before the start of the broad consultations on a revision of Community tax provisions.
In addition, the Commission was asked to draw up a study into VAT fraud and possible measures to combat it, even before the start of the broad consultations on a revision of Community tax provisions.
The proposal
The proposal
Fiscalis 2007-2013 is a Community programme which seeks to improve cooperation among the Member States' financial authorities and the operation of taxation systems.
Fiscalis 2007-2013 is a Community programme which seeks to improve cooperation among the Member States' financial authorities and the operation of taxation systems.
The overarching objective is the improved operation of the internal market, and the proposal for a decision is indeed based on Article 95 of the Treaty.
The overarching objective is the improved operation of the internal market, and the proposal for a decision is indeed based on Article 95 of the Treaty.
The programme covers the following forms of taxation: VAT, excise duties, taxes on income and capital and taxes on insurance premiums.
The programme covers the following forms of taxation: VAT, excise duties, taxes on income and capital and taxes on insurance premiums.
It is intended to enable the Community to fund a variety of measures with the aim of improving the operation of taxation systems, such as:
It is intended to enable the Community to fund a variety of measures with the aim of improving the operation of taxation systems, such as:
- improved infrastructure: hardware and software and the networking of systems (Article 6)
- improved infrastructure: hardware and software and the networking of systems (Article 6)
- measures to improve knowledge of Community law among national tax officials (seminars, project groups) (Article 8)
- measures to improve knowledge of Community law among national tax officials (seminars, project groups) (Article 8)
- working visits for financial officials (Article 9)
- working visits for financial officials (Article 9)
- training activities (Article 10).
- training activities (Article 10).
Funding : Your draftsman is proposing that an additional € 19.95 m should be made available for the programme, so that the fight against VAT fraud in particular can be given an appropriate boost.
Funding : Your draftsman is proposing that an additional € 19.95 m should be made available for the programme, so that the fight against VAT fraud in particular can be given an appropriate boost.
Every euro which is defrauded penalises honest taxpayers and undermines their confidence in national and European institutions.
Every euro which is defrauded penalises honest taxpayers and undermines their confidence in national and European institutions.
This sum is to be used to improve IT infrastructure, i.e. the VAT and excise duty information exchange systems (MIAS and EMCS).
This sum is to be used to improve IT infrastructure, i.e. the VAT and excise duty information exchange systems (MIAS and EMCS).
Infrastructure development : The programme provides for funding for the development of the infrastructure required for training activities.
Infrastructure development : The programme provides for funding for the development of the infrastructure required for training activities.
This arrangement, which is no doubt very attractive to the Member States, would appear to breach the principle of budgetary specificity, since infrastructure (classrooms, buses, etc.) can naturally be used for a variety of purposes.
This arrangement, which is no doubt very attractive to the Member States, would appear to breach the principle of budgetary specificity, since infrastructure (classrooms, buses, etc.) can naturally be used for a variety of purposes.
It must therefore be made clear that infrastructure can mean only IT infrastructure.
It must therefore be made clear that infrastructure can mean only IT infrastructure.
Other activities : The provision that 'any other activities required for the realisation of the objectives of the programme' may be funded is very vaguely worded.
Other activities : The provision that 'any other activities required for the realisation of the objectives of the programme' may be funded is very vaguely worded.
A ceiling, in the form of a percentage of overall funding, will ensure that the programme retains its flexibility, without endangering other activities.
A ceiling, in the form of a percentage of overall funding, will ensure that the programme retains its flexibility, without endangering other activities.
Financial control : Clear provision should be made for carrying out audits not only on the spot, but also without prior notice.
Financial control : Clear provision should be made for carrying out audits not only on the spot, but also without prior notice.
Comitology procedure : Even in the case of a programme which is primarily intended to provide support for the Member States, although it does implement EU policy and is funded from the EU budget, the Council should not be at an advantage vis-à-vis Parliament when it comes to establishing the work programme.
Comitology procedure : Even in the case of a programme which is primarily intended to provide support for the Member States, although it does implement EU policy and is funded from the EU budget, the Council should not be at an advantage vis-à-vis Parliament when it comes to establishing the work programme.
For that reason, an advisory committee would be a more suitable arrangement than a management committee.
For that reason, an advisory committee would be a more suitable arrangement than a management committee.
By the same token, there can be no question of giving the Commission a free hand to adopt 'any necessary measures for the budget management of the programme' by means of the comitology procedure, which is anything but transparent.
By the same token, there can be no question of giving the Commission a free hand to adopt 'any necessary measures for the budget management of the programme' by means of the comitology procedure, which is anything but transparent.
To sum up, the objectives of the programme can be said to be entirely consistent with the efforts made over many years to increase awareness of the problem of VAT fraud, to improve the vital cooperation among the authorities of the Member States and, in this way, to contribute to the more effective operation of the internal market, to the benefit of everyone, and the EU budget.
To sum up, the objectives of the programme can be said to be entirely consistent with the efforts made over many years to increase awareness of the problem of VAT fraud, to improve the vital cooperation among the authorities of the Member States and, in this way, to contribute to the more effective operation of the internal market, to the benefit of everyone, and the EU budget.
However, amendments are needed to improve the funding arrangements and the transparency of the procedures.
However, amendments are needed to improve the funding arrangements and the transparency of the procedures.
Unfortunately, the drafting also leaves much to be desired and the most serious errors at least need to be put right in the language versions which display shortcomings.
Unfortunately, the drafting also leaves much to be desired and the most serious errors at least need to be put right in the language versions which display shortcomings.
Комисията по бюджетите приканва водещата комисия по икономически и парични въпроси да включи в доклада си следните изменения:
The Committee on Budgets calls on the Committee on Economic and Monetary Affairs, as the committee responsible, to incorporate the following amendments in its report:
Законодателна проекторезолюция
Draft legislative resolution
Параграф 1 а (нов)
Paragraph 1 a (new)
(1) Основните цели на Общността през следващите няколко години са постигането на растеж и разкриването на работни места, както е посочено в подновената Лисабонска стратегия.
(1) The major objectives for the Community over the next years are to create growth and jobs , as laid down in the re-launch of the Lisbon strategy.
Тази програма следва да бъде изготвена за шестгодишен период, за да се изравни времетраенето й с това на Многогодишната финансова рамка, съдържаща се в Междуинституционалното споразумение от ( датата ще се посочи допълнително ) между Европейския парламент, Съвета и Комисията относно бюджетната дисциплина и доброто финансово управление.
This programme should be established for a period of six years to align its duration with that of the Multi-Annual Financial Framework contained in the Inter-institutional agreement of (date to be inserted) between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management.
Тази програма следва да бъде изготвена за шестгодишен период, за да се изравни времетраенето й с това на Многогодишната финансова рамка, съдържаща се в Междуинституционалното споразумение от 17 май 2006 г. между Европейския парламент, Съвета и Комисията относно бюджетната дисциплина и доброто финансово управление.
This programme should be established for a period of six years to align its duration with that of the Multi-Annual Financial Framework contained in the Inter-institutional agreement of 17 May 2006 between the European Parliament, the Council and the European Commission on budgetary discipline and sound financial management.
Recital 12
Recital 12
(12) Настоящото решение определя финансова рамка за целия период на прилагане на програмата, която ще е основната отправна точка за бюджетния орган по смисъла на точка 33 от междуинституционалното споразумение от 6 май 1999 г . между Европейския парламент, Съвета и Комисията относно бюджетната дисциплина и подобряването на бюджетната процедура.
(12) This Decision establishes a financial framework for the entire duration of the programme, which is to be the principal point of reference for the budgetary authority, within the meaning of point 33 of the Inter-institutional agreement of 6 May 1999 between the European Parliament, the Council and the Commission on budgetary discipline and improvement of the budgetary procedure .
(12) Настоящото решение определя финансова рамка за целия период на прилагане на програмата, която ще е основната отправна точка за бюджетния орган по смисъла на точка 37 от междуинституционалното споразумение от 17 май 1999 г . между Европейския парламент, Съвета и Комисията относно бюджетната дисциплина и доброто финансово управление. .
(12) This Decision establishes a financial envelope for the entire duration of the programme, which is to be the prime reference for the budgetary authority during the annual budgetary procedure , within the meaning of point 37 of the Inter-institutional agreement of 17 May 2006 between the European Parliament, the Council and the European Commission on budgetary discipline and sound financial management .