Annexes to COM(2018)443 - 'Fiscalis' programme for cooperation in the field of taxation

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dossier COM(2018)443 - 'Fiscalis' programme for cooperation in the field of taxation.
document COM(2018)443 EN
date May 20, 2021
ANNEX I

NON-EXHAUSTIVE LIST OF POSSIBLE FORMS OF ACTIONS REFERRED TO IN POINTS (A), (B) AND (D) OF THE FIRST SUBPARAGRAPH OF ARTICLE 7(2)

Actions referred to in points (a), (b) and (d) of the first subparagraph of Article 7(2) may take the following forms, among others.

(1)as regards meetings and similar ad hoc events:

—seminars and workshops that are generally attended by participants from all participating countries, at which presentations are made and participants engage in intensive discussions on and activities relating to a particular subject,

—working visits that are organised to enable officials to acquire or increase their expertise or knowledge as regards tax policy,

—presence in administrative offices and participation in administrative enquiries;

(2)as regards project-based structured collaboration:

—project groups that are generally composed of representatives of a limited number of participating countries and are operational during a limited period of time for the purpose of pursuing a predefined objective with a precisely defined outcome, including coordination or benchmarking,

—task forces, namely structured forms of cooperation that have a permanent or non-permanent character and that pool expertise to perform tasks in specific domains or to carry out operational activities, possibly with the support of online collaboration services, administrative assistance and infrastructure and equipment facilities,

—multilateral or simultaneous control, consisting in the coordinated checking of the tax situation of one or more related taxable persons, that is organised by two or more participating countries, including at least two Member States, with common or complementary interests,

—joint audits, consisting in administrative enquiries into the tax situation of one or more related taxable persons carried out by a single audit team that is composed of two or more participating countries, including at least two Member States, with common or complementary interests,

—any other form of administrative cooperation established by Council Regulations (EU) No 904/2010 (1) or (EU) No 389/2012 (2) or Council Directives 2010/24/EU or 2011/16/EU (3);

(3)as regards human competency-building and other capacity-building actions:

—common training or development of e-learning to support the necessary professional skills and knowledge relating to tax,

—technical support aimed at improving administrative procedures, enhancing administrative capacity and improving the functioning and operations of tax administrations through initiating and sharing good practices.


(1) Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 268, 12.10.2010, p. 1).

(2) Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004 (OJ L 121, 8.5.2012, p. 1).

(3) Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (OJ L 64, 11.3.2011, p. 1).


ANNEX II

INDICATORS REFERRED TO IN ARTICLE 14(1)

To report on the progress of the Programme towards the achievement of the specific objectives set out in Article 3(2), the following indicators shall be used.

A. Capacity Building (administrative, human and IT capacity)

(1)the Union Law and Policy Application and Implementation Index (the number of actions under the Programme organised in the context of the application and implementation of Union law and policy relating to taxation and the number of recommendations issued following those actions);

(2)the Learning Index (the number of e-learning modules used, the number of officials trained and the quality score given by participants);

(3)the availability of European electronic systems (in time percentage terms);

(4)the availability of the Common Communication Network (in time percentage terms);

(5)an index of IT-simplified procedures for the tax authorities and economic operators (the number of registered economic operators, the number of applications and the number of consultations in the different electronic systems funded by the Programme);

B. Knowledge sharing and networking

(6)the Collaboration Robustness Index (the degree of networking generated, the number of face-to-face meetings and the number of online collaboration groups);

(7)the Best Practices and Guideline Index (the number of actions under the Programme organised in this area, and the percentage of tax authorities that made use of a working practice/guideline developed with the support of the Programme).


ANNEX III

NON-EXHAUSTIVE LIST OF POSSIBLE PRIORITY TOPICS FOR ACTIONS REFERRED TO IN ARTICLE 7

In line with the specific and general objectives of the Programme, the actions referred to in Article 7 may focus, among others, on the following priority topics:

(1)supporting the implementation of Union law relating to taxation, including training of staff in that regard, and helping to identify possible ways to improve administrative cooperation between tax authorities, including assistance for the recovery of claims relating to taxes;

(2)supporting the effective exchange of information, including group requests, the development of standard IT formats, the access by tax authorities to beneficial ownership information and the improvement of the use of the information received;

(3)supporting the effective operation of mechanisms of administrative cooperation and exchange of best practices between tax authorities, including best practices on recovery of claims relating to taxes;

(4)supporting digitalisation and updating of methodologies in tax authorities;

(5)supporting the exchange of best practices for combating value added tax fraud.