Annexes to COM(2022)707 - Amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation - Main contents
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This page contains a limited version of this dossier in the EU Monitor.
| dossier | COM(2022)707 - Amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation. |
|---|---|
| document | COM(2022)707  |
| date | October 17, 2023 |
3. ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL
3.1.Heading(s) of the multiannual financial framework and expenditure budget line(s) affected
·Existing budget lines
In order of multiannual financial framework headings and budget lines.
| Heading of multiannual financial framework | Budget line | Type of expenditure | Contribution | |||
| Number: 03 04 0100 | Diff./Non-diff. 37 | from EFTA countries 38 | from candidate countries 39 | from third countries | within the meaning of Article 21(2)(b) of the Financial Regulation | |
| 1 - Single Market, Innovation and Digital | Improving the proper functioning of the taxation systems | Diff. | NO | NO | NO | NO |
·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 | Diff./Non-diff. | from EFTA countries | from candidate countries | from third countries | within the meaning of Article 21(2)(b) of the Financial Regulation | |
| [XX.YY.YY.YY] | YES/NO | YES/NO | YES/NO | YES/NO |
3.2.Estimated financial impact of the proposal on appropriations
3.2.1.Summary of estimated impact on operational appropriations
–◻ The proposal/initiative does not require the use of operational appropriations
–☒ The proposal/initiative requires the use of operational appropriations, as explained below:
EUR million (to three decimal places)
| Heading of multiannual financial framework | Number 1 | Single Market, Innovation and Digital |
| DG: TAXUD | 2023 | 2024 | 2025 | 2026 | 2027 | 2028 | TOTAL | ||
| • Operational appropriations | |||||||||
| Budget line 40 14.030100 | Commitments | (1a) | 0.400 | 0.870 | 0.450 | 0.270 | 0.170 | 0.170 | 2.330 |
| Payments | (2a) | 0.400 | 0.870 | 0.450 | 0.270 | 0.170 | 2.160 | ||
| Budget line | Commitments | (1b) | |||||||
| Payments | (2b) | ||||||||
| Appropriations of an administrative nature financed from the envelope of specific programmes 41 | |||||||||
| Budget line | (3) | ||||||||
| TOTAL appropriations for DG TAXUD | Commitments | =1a+1b +3 | 0.400 | 0.870 | 0.450 | 0.270 | 0.170 | 0.170 | 2.330 |
| Payments | =2a+2b +3 | 0.400 | 0.870 | 0.450 | 0.270 | 0.170 | 2.160 |
Heading of multiannual financial framework | 7 | ‘Administrative expenditure’ |
This section should be filled in using the 'budget data of an administrative nature' to be firstly introduced in the Annex to the Legislative Financial Statement (Annex V to the internal rules), which is uploaded to DECIDE for interservice consultation purposes.
EUR million (to three decimal places)
| 2023 | 2024 | 2025 | 2026 | 2027 | TOTAL 2021 -2027 MFF | |||
| DG: TAXUD | ||||||||
| • Human resources | 0.118 | 0.157 | 0.157 | 0.063 | 0.016 | 0,511 | ||
| • Other administrative expenditure | 0.004 | 0.004 | 0.002 | 0.002 | 0.001 | 0,013 | ||
| TOTAL DG TAXUD | 0.122 | 0.161 | 0.159 | 0.065 | 0.017 | 0,524 |
| TOTAL appropriations under HEADING 7 of the multiannual financial framework | (Total commitments = Total payments) | 0.122 | 0.161 | 0.159 | 0.065 | 0.017 | 0,524 |
EUR million (to three decimal places)
| 2023 | 2024 | 2025 | 2026 | 2027 | TOTAL 2021 – 2027 MFF | ||||
| TOTAL appropriations under HEADINGS 1 to 7 of the multiannual financial framework | Commitments | 0.522 | 1.031 | 0.609 | 0.335 | 0.187 | 2,684 | ||
| Payments | 0.122 | 0.561 | 1.029 | 0.515 | 0.287 | 2,514 | |||
| TOTAL appropriations under HEADINGS 1 to 7 of the multiannual financial framework | |||||||||
3.2.2.Estimated impact on operational appropriations
– The proposal/initiative does not require the use of operational appropriations
– The proposal/initiative requires the use of operational appropriations, as explained below:
Commitment appropriations in EUR million (to three decimal places)
| Indicate objectives and outputs ⇩ | 2023 | 2024 | 2025 | 2026 | 2027 | 2028 | TOTAL | |||||||||
| OUTPUTS | ||||||||||||||||
| Type 42 | Average cost | No | Cost | No | Cost | No | Cost | No | Cost | No | Cost | No | Cost | Total No | Total cost | |
| SPECIFIC OBJECTIVE No 1 43 … | ||||||||||||||||
| Specifications | 0.400 | 0.400 | 0.800 | |||||||||||||
| Development | 0.450 | 0.350 | 0.100 | 0.900 | ||||||||||||
| Maintenance | 0.050 | 0.050 | 0.050 | 0.150 | ||||||||||||
| Support | 0.020 | 0.060 | 0.060 | 0.060 | 0.200 | |||||||||||
| Training | 0.020 | 0.020 | ||||||||||||||
| ITSM (Infrastructure, hosting, licences, etc.), | 0.020 | 0.060 | 0.060 | 0.060 | 0.060 | 0.260 | ||||||||||
| Subtotal for specific objective No 1 | 0.400 | 0.870 | 0.450 | 0.270 | 0.170 | 0.170 | 2.330 | |||||||||
| SPECIFIC OBJECTIVE No 2 ... | ||||||||||||||||
| - Output | ||||||||||||||||
| Subtotal for specific objective No 2 | ||||||||||||||||
| TOTALS | 0.400 | 0.870 | 0.450 | 0.270 | 0.170 | 0.170 | 2.330 |
3.2.3.Summary of estimated impact on administrative appropriations
– The proposal/initiative does not require the use of appropriations of an administrative nature
– The proposal/initiative requires the use of appropriations of an administrative nature, as explained below:
EUR million (to three decimal places)
| Year 2023 | Year 2024 | Year 2025 | Year 2026 | Year 2027 | TOTAL |
| HEADING 7 of the multiannual financial framework | 0.118 | 0.157 | 0.157 | 0.063 | 0.016 | 0,511 |
| Human resources | 0.004 | 0.004 | 0.002 | 0.002 | 0.001 | 0,013 |
| Other administrative expenditure | 0.122 | 0.161 | 0.159 | 0.065 | 0.017 | 0,524 |
| Subtotal HEADING 7 of the multiannual financial framework | ||||||
| TOTAL | 0.122 | 0.161 | 0.159 | 0.065 | 0.017 | 0,524 |
| Outside HEADING 7 44 of the multiannual financial framework | ||||||
| Human resources | ||||||
| Other expenditure of an administrative nature | ||||||
| Subtotal outside HEADING 7 of the multiannual financial framework |
| TOTAL | 0.122 | 0.161 | 0.159 | 0.065 | 0.017 | 0,524 |
The appropriations required for human resources and other expenditure of an administrative nature will be met by appropriations from the DG that 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.
3.2.3.1.Estimated requirements of human resources
– The proposal/initiative does not require the use of human resources.
– The proposal/initiative requires the use of human resources, as explained below:
| 2023 | 2024 | 2025 | 2026 | 2027 | Total | ||
| • Establishment plan posts (officials and temporary staff) | |||||||
| 20 01 02 01 (Headquarters and Commission’s Representation Offices) | 0.75 | 1 | 1 | 0.4 | 0.1 | 3.25 | |
| 20 01 02 03 (Delegations) | |||||||
| 01 01 01 01 (Indirect research) | |||||||
| 01 01 01 11 (Direct research) | |||||||
| Other budget lines (specify) | |||||||
| • External staff (in Full Time Equivalent unit: FTE) 45 | |||||||
| 20 02 01 (AC, END, INT from the ‘global envelope’) | |||||||
| 20 02 03 (AC, AL, END, INT and JPD in the delegations) | |||||||
| XX 01 xx yy zz 46 | - at Headquarters | ||||||
| - in Delegations | |||||||
| 01 01 01 02 (AC, END, INT - Indirect research) | |||||||
| 01 01 01 12 (AC, END, INT - Direct research) | |||||||
| Other budget lines (specify) | |||||||
| TOTAL | 0.75 | 1 | 1 | 0.4 | 0.1 | 3.25 |
Estimate to be expressed in full time equivalent units
XX 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 staff | Preparation of meetings and correspondence with Member States; work on forms, IT formats and the Central Directory; Commission of external contractors to do work on the IT system. |
| External staff | N/A |
3.2.4.Compatibility with the current multiannual financial framework
The proposal/initiative:
– can be fully financed through redeployment within the relevant heading of the Multiannual Financial Framework (MFF).
Explain what reprogramming is required, specifying the budget lines concerned and the corresponding amounts. Please provide an excel table in the case of major reprogramming.
–◻ requires use of the unallocated margin under the relevant heading of the MFF and/or use of the special instruments as defined in the MFF Regulation.
Explain what is required, specifying the headings and budget lines concerned, the corresponding amounts, and the instruments proposed to be used.
–◻ requires a revision of the MFF.
Explain what is required, specifying the headings and budget lines concerned and the corresponding amounts.
3.2.5.Third-party contributions
The proposal/initiative:
– does not provide for co-financing by third parties
–◻ provides for the co-financing by third parties estimated below:
Appropriations in EUR million (to three decimal places)
| Year N 47 | Year N+1 | Year N+2 | Year N+3 | Enter as many years as necessary to show the duration of the impact (see point 1.6) | Total | |||
| Specify the co-financing body | ||||||||
| TOTAL appropriations co-financed |
3.3.Estimated impact on revenue
–☒ The proposal/initiative has no financial impact on revenue.
–◻ The proposal/initiative has the following financial impact:
on own resources
on other revenue
please indicate, if the revenue is assigned to expenditure lines
EUR million (to three decimal places)
| Budget revenue line: | Appropriations available for the current financial year | Impact of the proposal/initiative 48 | ||||||
| Year N | Year N+1 | Year N+2 | Year N+3 | Enter as many years as necessary to show the duration of the impact (see point 1.6) | ||||
| Article …………. |
For assigned revenue, specify the budget expenditure line(s) affected.
Other remarks (e.g. method/formula used for calculating the impact on revenue or any other information).
(1) European Commission, Political Guidelines for the next European Commission 2019-2024, A Union that strives for more, https://op.europa.eu/en/publication-detail/-/publication/62e534f4-62c1-11ea-b735-01aa75ed71a1
(2) COM(2020) 312 final.
(3) Document 13350/20, FISC 226.
(4) Document 14651/21, FISC 227.
(5) OJ C, C/347, 09.09.2022, p. 211.
(6) https://www.oecd.org/tax/exchange-of-tax-information/oecd-presents-new-transparency-framework-for-crypto-assets-to-g20.htm
(7) http://www.g20.utoronto.ca/2022/G20%20Bali%20Leaders-%20Declaration,%2015-16%20November%202022.pdf
(8) Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC.
(9) Special Report No 03/2021: Exchanging tax information in the EU: solid foundation, cracks in the implementation.
(10) European Parliament. (2021). European Parliament resolution of 16 September 2021 on the implementation of the EU requirements for exchange of tax information: progress, lessons learnt and obstacles to overcome, retrieved from: https://www.europarl.europa.eu/doceo/document/TA-9-2021-0392_EN.pdf
(11) European Court of Auditors. (2021). Exchanging tax information in the EU: solid foundation, cracks in the implementation. Exchanges of information have increased, but some information is still not reported. Pages 33-34, retrieved from: https://www.eca.europa.eu/Lists/ECADocuments/SR21_03/SR_Exchange_tax_inform_EN.pdf
(12) Council Directive (EU) 2014/107 of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation (OJ L 359, 16.12.2014, p. 1).
(13) Council Directive (EU) 2015/2376 of 8 December 2015 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation (OJ L 332, 18.12.2015, p. 1).
(14) Council Directive (EU) 2016/881 of 25 May 2016 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation (OJ L 146, 3.6.2016, p. 8).
(15) Council Directive (EU) 2016/2258 of 6 December 2016 amending Directive 2011/16/EU as regards access to anti-money-laundering information by tax authorities (OJ L 342, 16.12.2016, p. 1–3).
(16) Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements (OJ L 139, 5.6.2018, p. 1–13).
(17) Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (OJ L 104 25.3.2021, p. 1–26).
(18) Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (OJ L 295, 21.11.2018, p. 39–98).
(19) https://www.europarl.europa.eu/doceo/document/A-9-2021-0193_EN.pdf
(20) For example, the inclusion of new categories of income and capital, rulings for high net worth individuals, e-money and crypto-assets, provisions on the use of exchanged information, etc.
(21) Income from employment, director’s fees, life insurance products not covered by other Union legal instruments on exchange of information and other similar measures, pensions, ownership of and income from immovable property and royalties
(22) Not yet published in the Official Journal.
(23) Not yet published in the Official Journal.
(24) 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).
(25) Document 14651/21, FISC 227, Ecofin report to the European Council on tax issues.
(26) https://www.oecd.org/tax/exchange-of-tax-information/crypto-asset-reporting-framework-and-amendments-to-the-common-reporting-standard.pdf
(27) 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 064 11.3.2011, p. 1).
(28) 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 (OJ L 55, 28.2.2011, p. 13).
(29) Directive 2009/110/EC of the European Parliament and of the Council of 16 September 2009 on the taking up, pursuit and prudential supervision of the business of electronic money institutions amending Directives 2005/60/EC and 2006/48/EC and repealing Directive 2000/46/EC (OJ L 267, 10.10.2009, p. 7).
(30) Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (OJ L 295, 21.11.2018, p. 39).
(31) As referred to in Article 58(2)(a) or (b) of the Financial Regulation.
(32) Details of management modes and references to the Financial Regulation may be found on the BudgWeb site: https://myintracomm.ec.europa.eu/budgweb/EN/man/budgmanag/Pages/budgmanag.aspx
(33) Regulation (EC) No 1073/1999 of the European Parliament and of the Council of 25 May 1999 concerning investigations conducted by the European Anti-Fraud Office (OLAF), OJ L 136 p. 1, 31.5.1999.
(34) 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, OJ L 292 p. 2, 15.11.96.
(35) Diff. = Differentiated appropriations / Non-diff. = Non-differentiated appropriations.
(36) EFTA: European Free Trade Association.
(37) Candidate countries and, where applicable, potential candidates from the Western Balkans.
(38) According to the official budget nomenclature.
(39) 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.
(40) Outputs are products and services to be supplied (e.g.: number of student exchanges financed, number of km of roads built, etc.).
(41) As described in point 1.4.2. ‘Specific objective(s)…’
(42) 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.
(43) AC= Contract Staff; AL = Local Staff; END= Seconded National Expert; INT = agency staff; JPD= Junior Professionals in Delegations.
(44) Sub-ceiling for external staff covered by operational appropriations (former ‘BA’ lines).
(45) Year N is the year in which implementation of the proposal/initiative starts. Please replace "N" by the expected first year of implementation (for instance: 2021). The same for the following years.
(46) As regards traditional own resources (customs duties, sugar levies), the amounts indicated must be net amounts, i.e. gross amounts after deduction of 20 % for collection costs.