Annexes to 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 - Main contents
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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 |
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. To support and facilitate joint operational customs and tax activities
3. To develop and maintain European information systems for customs and taxation
4. 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. To support the identification and sharing of best practices
8. To set up expert teams to perform specific operational tasks together
II. European Information Systems and their Union components
Referred to in Article 6(d)
1. The common European Information Systems are the following:
(a) 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;
(b) 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) 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);
(b) the Community Risk Management System (CRMS) covering the Risk Information Forms (RIF) and the Common Profiles CPCA functional domains;
(c) 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;
(d) 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;
(e) the applications for control purposes, in particular the Specimen Management System (SMS) and the Information System for 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) 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
(b) recovery related systems, in particular eforms for recovery of claims, eforms for uniform instrument permitting enforcement (UIPE) and for uniform notification form (UNF)
(c) direct taxation related systems, in particular taxation on savings system, taxation on saving test tool, eforms for direct taxation, tax identification number TIN-on-the-web, the exchanges related to the Article 8 of Directive 2011/16/EU and associated test tools
(d) other taxation related systems, in particular, the taxes in Europe database (TEDB), CCN/Mail to OECD countries
(e) 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)
(f) 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 connections of the systems including the associated data infrastructure;
(b) IT services necessary to support the development, the maintenance, the improvement and the operation of the systems;
(c) and any other elements which, for reasons of efficiency, security and rationalisation, are identified by the Commission as common to participating countries.
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
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 structure[34]
1404 Customs Policy
1405 Taxation Policy
1.3. Nature of the proposal/initiative
¨ The proposal/initiative relates to a new action
¨ The proposal/initiative relates to a new action following a pilot project/preparatory action[35]
X The proposal/initiative relates to the extension of an existing action
¨ 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 growth[36] 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 Europe[37], the flagship initiative on the Innovation Union[38] and the flagship initiative on an industrial policy for the globalisation era[39]. 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.
The programme will also support the Single Market Act[40] 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 plan[41] and the new strategy for IPR in the Single Market as recently adopted by the Commission). Responses to a recent public consultation[42] 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.[43]In 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 Strategy[45] 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 Internal Security Strategy[46] 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) to support the preparation, coherent application and effective implementation of Union law in the fields of customs and taxation
(2) to contribute to the efficient functioning of customs and tax authorities by improving their administrative capacity and reducing the administrative burden
(3) 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
(4) to strengthen the competitiveness of European businesses through the facilitation of trade and the reduction of compliance costs
(5) to protect the financial and economic interests of the European Union and its Member States through the fight against fraud and tax evasion
(6) to support customs in protecting citizens and the economy in terms of safety and security, and in protecting the environment
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 systems, such as fraud, distortions of competition, administrative burden for 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
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.
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, 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.
1.6. Duration and financial impact
X Proposal/initiative of limited duration
– ¨ Proposal/initiative in effect from 01/01/2014 to 31/12/2020
– ¨ Financial impact 2014 to 2023 (from 2021 to 2023 only for payment appropriations
¨ 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) envisaged[50]
X Centralised direct management by the Commission
¨ Centralised indirect management with the delegation of implementation tasks to:
¨ executive agencies
¨ bodies set up by the Communities[51]
¨ national public-sector bodies/bodies with public-service mission
¨ 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
¨ Shared management with the Member States
¨ Decentralised management with third countries
¨ Joint management with international organisations (to be specified)
If more than one management mode is indicated, please provide details in the "Comments" section.
Comments
/
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
– 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 beneficiaries of 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 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. 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 three[52] for Joint Actions and level four[53] 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.
3. ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE 3.1. 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.
Heading of multiannual financial framework || Budget line || Type of expenditure || Contribution
Number [Description………………………...……….] || Diff./non-diff. ([54]) || from EFTA[55] countries || from candidate countries[56] || 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.
Heading of multiannual financial framework || 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
1 || 14.04.03 – FISCUS (Customs Sector) || Diff. || NO || YES || NO || NO
1 || 14.04.04 – FISCUS (Taxation Sector) || Diff. || NO || YES || NO || NO
1 || 14.01.04.05 FISCUS – Expenditure on administrative management || Non-diff || NO || NO || NO || NO
3.2. Estimated impact on expenditure[57] 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 the Financial Transaction Tax (FTT), are not included in the budget of the FISCUS programme, considering the early stage of the process for the FTT proposal.
EUR million (to 3 decimal places)
Heading of multiannual financial framework: || 1 || Smart and Inclusive Growth
DG: TAXUD || || || Year 2014 || Year 2015 || Year 2016 || Year 2017 || Year 2018 || Year 2019 || Year 2020 || Year 2021-2023 || TOTAL
Ÿ Operational appropriations || ||
14.0403 || Commitments || (1) || 71.300 || 73.400 || 75.500 || 77.600 || 79.800 || 82.100 || 84.300 || || 544.000
Payments || (2) || 14.260 || 46.765 || 62.390 || 67.740 || 69.650 || 71.625 || 73.645 || 137.925 || 544.000
14.0404 || Commitments || (1a) || 33.100 || 33.100 || 33.100 || 33.200 || 33.200 || 33.200 || 33.300 || || 232.200
Payments || (2a) || 9.268 || 24.163 || 27.473 || 29.818 || 29.863 || 29.873 || 29.908 || 51.834 || 232.200
Appropriations of an administrative nature financed from the envelope for specific programmes[58] || ||
14.010405 || || (3) || 0.200 || 0.200 || 0.200 || 0.200 || 0.200 || 0.200 || 0.200 || || 1.400
TOTAL appropriations for DG TAXUD || Commitments || =1+1(a)+3 || 104.600 || 106.700 || 108.800 || 111.000 || 113.200 || 115.500 || 117.800 || || 777.600
Payments || =2+2(a)+3 || 23.728 || 71.128 || 90.063 || 97.758 || 99.713 || 101.698 || 103.753 || 189.759 || 777.600
Ÿ TOTAL operational appropriations || Commitments || (4) || 104.400 || 106.500 || 108.600 || 110.800 || 113.000 || 115.300 || 117.600 || || 776.200
Payments || (5) || 23.528 || 70.928 || 89.863 || 97.558 || 99.513 || 101.498 || 103.553 || 189.759 || 776.200
Ÿ TOTAL appropriations of an administrative nature financed from the envelope for specific programmes || (6) || 0.200 || 0.200 || 0.200 || 0.200 || 0.200 || 0.200 || 0.200 || || 1.400
TOTAL appropriations under HEADING 1 of the multiannual financial framework || Commitments || =4+ 6 || 104.600 || 106.700 || 108.800 || 111.000 || 113.200 || 115.500 || 117.800 || || 777.600
Payments || =5+ 6 || 23.728 || 71.128 || 90.063 || 97.758 || 99.713 || 101.698 || 103.753 || 189.759 || 777.600
Heading of multiannual financial framework: || 5 || " Administrative expenditure "
EUR million (to 3 decimal places)
|| || || Year 2014 || Year 2015 || Year 2016 || Year 2017 || Year 2018 || Year 2019 || Year 2020 || TOTAL
DG: TAXUD ||
Ÿ Human resources || 15.069 || 15.069 || 15.069 || 15.069 || 15.069 || 15.069 || 15.069 || 105.483
Ÿ 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 commitments = Total payments) || 15.679 || 15.679 || 15.679 || 15.679 || 15.679 || 15.679 || 15.679 || 109.753
|| || || Year 2014 || Year 2015 || Year 2016 || Year 2017 || Year 2018 || Year 2019 || Year 2020 || Year 2021-2023 || TOTAL
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
Estimated impact on operational appropriations
– X The proposal/initiative requires the use of operational appropriations, as explained below:
Commitment appropriations in EUR million (to 3 decimal places)
Indicate objectives and outputs ò || || || 2014 || 2015 || 2016 || 2017 || 2018 || 2019 || 2020 || TOTAL
OUTPUTS
Type of output[59] || Average cost of the output || Number of outputs || Cost || Number of outputs || Cost || Number of outputs || Cost || Number of outputs || Cost || Number of outputs || Cost || Number of outputs || Cost || Number of outputs || Cost || Total number of outputs || Total cost
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 administrations, their officials and external experts
Customs Sector || || || || || || || || || || || || || || || ||
IT Capacity Building || Number of IT Contracts || || Around 30 || 57.000 || || 59.100 || || 61.200 || || 63.300 || || 65.500 || || 67.800 || || 70.000 || || 443.900
Joint Actions || Number of events organised || || Around 450 || 11.500 || || 11.500 || || 11.500 || || 11.500 || || 11.500 || || 11.500 || || 11.500 || || 80.500
Human Capacity Building || Number of trainings || || Tbc || 2.800 || || 2.800 || || 2.800 || || 2.800 || || 2.800 || || 2.800 || || 2.800 || || 19.600
Sub-total for the Customs sector || || 71.300 || || 73.400 || || 75.500 || || 77.600 || || 79.800 || || 82.100 || || 84.300 || || 544.000
Taxation Sector || || || || || || || || || || || || || || || ||
IT Capacity Building || Number of IT contracts || || Around 20 || 23.300 || || 23.300 || || 23.300 || || 23.300 || || 23.300 || || 23.300 || || 23.300 || || 163.100
Joint Actions || Number of events organised || || Around 260 || 8.500 || || 8.500 || || 8.500 || || 8.500 || || 8.500 || || 8.500 || || 8.500 || || 59.500
Human Capacity Building || Number of trainings || || Tbc || 1.300 || || 1.300 || || 1.300 || || 1.400 || || 1.400 || || 1.400 || || 1500 || || 9.600
Subtotal for the taxation sector || || 33.100 || || 33.100 || || 33.100 || || 33.200 || || 33.200 || || 33.200 || || 33.300 || || 232.200
TOTAL COST || || || || 104.400 || || 106.500 || || 108.600 || || 110.800 || || 113.000 || || 115.300 || || 117.600 || || 776.200
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 || 15.069 || 15.069 || 15.069 || 15.069 || 15.069 || 15.069 || 15.069 || 105.483
Other administrative expenditure || 0.610 || 0.610 || 0.610 || 0.610 || 0.610 || 0.610 || 0.610 || 4.270
Subtotal HEADING 5 of the multiannual financial framework || 15.679 || 15.679 || 15.679 || 15.679 || 15.679 || 15.679 || 15.679 || 109.753
Outside HEADING 5[60] of the multiannual financial framework || || || || || || || ||
Human resources || p.m. || p.m. || p.m. || p.m. || p.m. || p.m. || p.m. || p.m.
Other expenditure of an administrative nature || p.m. || p.m. || p.m. || p.m. || p.m. || p.m. || p.m. || p.m.
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.
TOTAL || 15.679 || 15.679 || 15.679 || 15.679 || 15.679 || 15.679 || 15.679 || 109.753
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
Ÿ Establishment plan posts (officials and temporary agents)
14 01 01 01 (Headquarters and Commission’s Representation Offices) || 97 || 97 || 97 || 97 || 97 || 97 || 97
14 01 01 02 (Delegations) || p.m. || p.m. || p.m. || p.m. || p.m. || p.m. || p.m.
14 01 05 01 (Indirect research) || p.m. || p.m. || p.m. || p.m. || p.m. || p.m. || p.m.
10 01 05 01 (Direct research) || p.m. || p.m. || p.m. || p.m. || p.m. || p.m. || p.m.
Ÿ External personnel (in Full Time Equivalent unit: FTE)[61]
14 01 02 01 (CA, INT, TA, SNE from the "global envelope") || 26 || 26 || 26 || 26 || 26 || 26 || 26
14 01 02 02 (CA, INT, JED, LA and SNE in the delegations) || p.m. || p.m. || p.m. || p.m. || p.m. || p.m. || p.m.
14 01 04 05 [62] || - at Headquarters[63] || p.m. || p.m. || p.m. || p.m. || p.m. || p.m. || p.m.
- in delegations || p.m. || p.m. || p.m. || p.m. || p.m. || p.m. || p.m.
14 01 05 02 (CA, INT, SNE - Indirect research) || p.m. || p.m. || p.m. || p.m. || p.m. || p.m. || p.m.
10 01 05 02 (CA, INT, SNE - Direct research) || p.m. || p.m. || p.m. || p.m. || p.m. || p.m. || p.m.
Other budget lines (specify) || p.m. || p.m. || p.m. || p.m. || p.m. || p.m. || p.m.
TOTAL || 123 || 123 || 123 || 123 || 123 || 123 || 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 senso[64], 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
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.
[1] COM(2011)500 Final of 29 June 2011, A budget for Europe 2020.
[2] COM(2010) 2020 final of 3 March 2010: A strategy for smart, sustainable and inclusive growth.
[3] 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.
[4] 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
[5] DELOITTE, The future business architecture for the Customs Union and Cooperative Model in the Taxation Area in Europe.
[6] Minutes of the 9th Fiscalis Committee meeting on 3 May 2011 Minutes of the 9th Customs Committee meeting on 11 April 2011.
[7] Previously called Trans European IT Systems
[8] OJ L 55, 28.2.2011, p 13.
[9] The Evaluation Partnership, Customs 2013 midterm evaluation, page 72 to 80 RAMBOLL, Fiscalis 2013 midterm evaluation, paragraphs 268-305.
[10] COM(2010) 245 Final/2, A Digital Agenda for Europe.
[11] COM(2010) 546 of 6 October 2010, European 2020 Flagship Initiative Innovation Union.
[12] COM(2010) 682 of 23 November 2010, An Agenda for new skills and jobs.
[13] COM(2010) 614, European 2020 Flagship Initiative Integrated Industrial Policy.
[14] COM(2011) 0206 final.
[15] 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
[16] COM (2010)612. Trade, Growth and World Affairs: Trade policy as a core component of the EU's 2020 Strategy
[17] 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.
[18] 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.
[19] OJ C , , p. .
[20] COM(2011) 500 final Part I.
[21] COM(2010) 2020.
[22] O.J. L 347, 11.12.2006, p.1
[23] OJ L 316, 31.10.1992, p. 21.
[24] OJ L 176, 5.7.2011, p. 24.
[25] (OJ L 283, 31.10.2003, p. 51.
[26] OJ L 84, 31.3.2010, p. 1.
[27] COM(2004)373
[28] To be completed
[29] COM(2010)700
[30] OJ 28.2.2011 L 55-13
[31] OJ L 330, 15.12.2007, p. 1
[32] OJ L 154, 14.6.2007, p. 25
[33] OJ L 292, 15.11.1996, p. 2.
[34] ABM: Activity-Based Management – ABB: Activity-Based Budgeting.
[35] As referred to in Article 49(6)(a) or (b) of the Financial Regulation.
[36] COM(2010) 2020 final of 3 March 2010: A strategy for smart, sustainable and inclusive growth.
[37] COM(2010) 245 Final/2, A Digital Agenda for Europe.
[38] COM(2010) 546 of 6 October 2010, European 2020 Flagship Initiative Innovation Union.
[39] COM(2010) 614, European 2020 Flagship Initiative Integrated Industrial Policy.
[40] COM(2011) 0206 final.
[41] Adopted by Council in 2008 (2008/C 253/01).
[42] SEC(2011) 467 final, 13.4.2011. Overview of responses to the public consultation on the Communication "Towards a Single Market Act".
[43] http://ec.europa.eu/taxation_customs/resources/documents/customs/customs_controls/counterfeit_piracy/ statistics/statistics_2010.pdf.
[44] Directorate General for Budget, Thematic Report on the customs control strategy in the Member States — Control of traditional own resources, p3.
[45] COM (2010)612, Trade, Growth and World Affairs, page 12.
[46] 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.
[47] 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.
[48] COM(2005) 124 of 6 April 2005 has a budget of 745 million euro in the 2007-2013 financial framework.
[49] Economisti Associati, Evaluation of "Prevention and Fight against Crime" and "Prevention, preparedness and consequence management of terrorism and other security related risks" COM(1991) 341.Programs, 2 December 2010. p. 89.
[50] 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
[51] As referred to in Article 185 of the Financial Regulation.
[52] Depth of controls – level three: control with reference to fully independent corroborative information
[53] 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.
[54] Diff. = Differentiated appropriations / Non-diff. = Non-Differentiated Appropriations
[55] EFTA: European Free Trade Association.
[56] Candidate countries and, where applicable, potential candidate countries from the Western Balkans.
[57] Expenditure is expressed in current prices.
[58] 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.
[59] Outputs are products and services to be supplied (e.g.: number of student exchanges financed, number of km of roads built, etc.).
[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.
[61] CA= Contract Agent; INT= agency staff ("Intérimaire"); JED= "Jeune Expert en Délégation" (Young Experts in Delegations); LA= Local Agent; SNE= Seconded National Expert;
[62] Under the ceiling for external personnel from operational appropriations (former "BA" lines).
[63] Essentially for Structural Funds, European Agricultural Fund for Rural Development (EAFRD) and European Fisheries Fund (EFF).
[64] The number of posts involved in programme management activities strictu senso is limited to 18.