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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
date	December 17, 2013

(1) 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.

(2) 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.

(3) 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 growth[21]. 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 economic interests, the Programme will actively strengthen the functioning of the customs union and the internal market.

(4) 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 tax[22], 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 beverages[23], 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 tobacco[24], 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 electricity[25] 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 measures[26] .

(5) 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 Policy[27] 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.

(6) 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.

(7) 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.

(8) 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.

(9) 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 2014-2020[28].

(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 2010[29] 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 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 powers[30].

(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 (Fiscalis 2013) and repealing Decision No 225/2002/EC[31] and Decision 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.