Legal provisions of COM(2011)706 - Action programme for customs and taxation in the EU for the period 2014-2020 (FISCUS) and repealing Decisions N° 1482/2007/EC and N° 624/2007/EC

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dossier COM(2011)706 - Action programme for customs and taxation in the EU for the period 2014-2020 (FISCUS) and repealing Decisions N° ...
document COM(2011)706 EN
date December 17, 2013

Contents

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.

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

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

Article 3 - Participation in the Programme

1. 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.

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

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

(c) 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,

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

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

(f) 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.

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 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

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

2. 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

1. 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.

2. 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

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

2. 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.

3. 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

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

2. 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

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

2. 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)

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.

Article 12 - Protection of the financial interests of the Union

1. 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.

2. 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.

3. 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 irregularities 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.

4. 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

1. 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

2. 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 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

1. 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.

2. 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

1. 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.

2. 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

1. 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.

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

3. 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.

4. 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.