a common component: a component of the European electronic systems developed at Union level, which is available for all Member States or identified as common by the Commission for reasons of efficiency, security and rationalisation; a national component: a component of the European electronic systems developed at national which is available in the Member State that created such a component or contributed to its joint creation; or a combination of both. The Multi-Annual Strategic Plan for Taxation shall also include innovation and pilot actions as well as the supporting methodologies and tools related to the European electronic systems. Member States shall notify the Commission of the completion of each task allocated to them under the Multi-Annual Strategic Plan for Taxation referred to in paragraph 1. They shall also regularly report to the Commission on progress with their tasks. No later than 31 March of each year, the Member States shall submit to the Commission annual progress reports on the implementation of the Multi-Annual Strategic Plan for Taxation referred to in paragraph 1 covering the period 1 January to 31 December of the preceding year. Those annual reports shall be based on a format. No later than 31 October of each year, the Commission shall, on the basis of the annual reports referred to in paragraph 4, establish a consolidated report assessing the progress made by Member States and the Commission in the implementation of the plan referred to in paragraph 1 and make that report public. CHAPTER V PROGRAMMING, MONITORING, EVALUATION AND CONTROL Article 13 Work programme The Programme shall be implemented by multiannual work programmes referred to in Article 108 of the Financial Regulation. The multiannual work programmes shall be adopted by the Commission by means of implementing acts. Those implementing acts shall be adopted in accordance with the procedure referred to in Article 18(2). Article 14 Monitoring and reporting Indicators to report on progress of the Programme towards the achievement of the specific objectives set out in Article 3 are set in Annex 2. To ensure effective assessment of progress of the Programme towards the achievement of its objectives, the Commission is empowered to adopt delegated acts
ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE Heading of the multiannual financial framework and new expenditure budget line(s) proposed Heading of multiannual financial framework Budget line Type of expenditure Contribution Number from EFTA countries from candidate countries from third countries within the meaning of Article [21(2)(b)] of the Financial Regulation 1 03.01 Single Market – Administrative line 03.04 Single Market – Cooperation in the field of taxation (FISCALIS) Diff. NO YES YES NO
Estimated impact on expenditure Summary of estimated impact on expenditure EUR million (to three decimal places) Heading of multiannual financial framework 1 ‘Single Market, Innovation and Digital’ 2021 2022 2023 2024 2025 2026 2027 Post 2027 TOTAL Operational appropriations (split according to the budget lines listed under 3.1) Commitments (1) 33.202 34.036 35.326 37.122 39.494 42.540 46.180 267.900 Payments (2) 7.957 24.607 31.141 33.479 35.699 38.342 41.504 55.171 267.900 Appropriations of an administrative nature financed from the envelope of the programme Commitments = Payments (3) 0.300 0.300 0.300 0.300 0.300 0.300 0.300 2.100 TOTAL appropriations for the envelope of the programme Commitments =1+3 33.502 34.336 35.626 37.422 39.794 42.840 46.480 270.000 Payments =2+3 8.257 24.907 31.441 33.779 35.999 38.642 41.804 55.171 270.000 Heading of multiannual financial framework 7 ‘Administrative expenditure’ EUR million (to three decimal places) 2021 2022 2023 2024 2025 2026 2027 Post 2027 TOTAL
Human resources 6.556 6.556 6.556 6.556 6.556 6.556 6.556 45.892 administrative expenditure 0.303 0.303 0.303 0.303 0.303 0.303 0.303 2.121 TOTAL appropriations under HEADING 7 of the multiannual financial framework (Total commitments = Total payments) 6.859 6.859 6.859 6.859 6.859 6.859 6.859 48.013 EUR million (to three decimal places) 2021 2022 2023 2024 2025 2026 2027 Post 2027 TOTAL TOTAL appropriations across HEADINGS of the multiannual financial framework Commitments 40.361 41.195 42.485 44.281 46.653 49.699 53.339 318.013 Payments 15.116 31.766 38.300 40.638 42.858 45.501 48.663 55.171 318.013