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COUNCIL OF Brussels, 14 November 2011
THE EUROPEAN UNION
16901/11
Interinstitutional File:
2011/0341 (COD) -
FISC 139 UD
313
CODEC 2024
PROPOSAL
from:
European Commission
dated: 11 November 2011
No Cion doc.: COM(2011) 706 final
Subject: 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
Delegations will find attached a proposal from the Commission, submitted under a covering letter
EUROPEAN COMMISSION
Brussels, 9.11.2011 COM(2011) 706 final
2011/0341 (COD)
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
{SEC(2011) 1317 final} {SEC(2011) 1318 final}
EXPLANATORY MEMORANDUM
1. - CONTEXT OF THE PROPOSAL
On 29 June 2011, the Commission adopted a proposal for the next Multi-Annual Financial Framework for the period 2014-2020
1: a budget for delivering the Europe 2020 Strategy
proposing among others a new generation of Customs and Fiscalis programmes. In line with the simplification policy of the Commission and taking account of the existing parallels between the present Customs and Fiscalis programmes, a single future programme is proposed (FISCUS), safeguarding nevertheless the particularities of customs and taxation. This programme will contribute to the Europe 2020 Strategy for smart, sustainable and inclusive growth
2, by strengthening the functioning of the Union's Single Market and its
Customs Union. By pushing technical progress and innovation in national tax administrations towards e-tax administrations, the new programme also contributes to the establishment of a digital Single Market ('Digital Agenda for Europe').
The Customs Union protects the financial interests of the Union and its Member States collecting duties, fees and taxes
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3.It requires that goods originating from third countries
comply with Union legislation before they can move around freely within the Union. This implies the management of large trade volumes on a daily basis handling 7 customs declarations every second - requiring Customs to strike a balance between the facilitation of trade for business and the protection of citizens against risks to their safety and security. This can only be achieved through intense operational cooperation between customs administrations of the Member States, between them and other authorities, with trade and other third parties. The smooth functioning of taxation systems in the internal market is dependent on effective and efficient processing of cross-border transactions by national tax administrations, the prevention of and fight against tax fraud and protection of tax revenues. This implies exchange of large quantities of information between tax administrations, making the tax administrations working more efficiently but equally reducing the administrative, economic and time burden for tax payers involved in cross-border activities. This can only be achieved on the basis of intense cooperation between tax administrations of the Member States and third parties.
raising revenue and managing increasingly complex trade flows, while cutting costs in developing the tools for these purposes.
2. - RESULTS OF CONSULTATIONS WITH THE INTERESTED PARTIES AND
IMPACT ASSESSMENTS
2.1. - Consultations and expertise
In the context of the midterm evaluation of the present programmes4, a contractor analysed
the effectiveness, efficiency, relevance and value added of the current Customs and Fiscalis 2013 programmes. Monitoring data available from the different activities was used. For the midterm evaluation of the Customs 2013 programme, consultations with trade representatives were carried out.
Another contractor carried out a study of the possible framework of the future Customs and Fiscalis programme
5: its challenges, objectives and possible policy options, including a
comprehensive analysis of future challenges, structural problems and possible improvements to the functioning of the Customs Union. For the latter, consultations were carried out with Customs experts at different levels. Considering the importance of the activities related to the exchange of information, a separate study was carried out on the future implementation strategy for the exchange of information. This study was presented in workshops for Chief Information Officers of tax and customs administrations in June 2011.
The findings of the study on the future programmes were discussed with the representatives of the participating countries in workshops organised in June and July 2011. In preparation of this workshop, a roundtable was organised in spring 2011 in the relevant programme Committees
6 meeting where participating countries were asked to identify the main strengths
of the programme and how the efficiency of the programme could be improved.
Impact assessments were prepared analysing the continuation of the Customs and Fiscalis programmes. These were approved by the Impact Assessment Board.
Numerous recommendations for design and further improvements of the programme were taken on board in the development of the future programme proposal, notably for the design of the programme activities and the formulation of the programme objectives. The main recommendations related to the introduction of new specific objectives or re-emphasis of existing ones. For the taxation sector they focused on reduction of administrative burdens on tax administrations and taxpayers and improving cooperation with third countries and third parties and reinforce the fight against fraud. For the customs sector the programme should put more emphasis on cooperation with third countries, business and trade associations as well as
trade facilitation. In addition the mid-term evaluations recommended to introduce new tools to address new challenges, notably cooperation on specific operational tasks, the improvement of the distribution of the results of the programme activities taking advantage of online collaboration methods and defining a framework to better monitor the outputs of the programme.
2.2. - Impact assessment
Considering the overall policy context and problems ahead for customs and taxation in the next decade, a number of policy options have been analysed and compared in the impact assessment for each of the present programmes.
Common policy options:
(1) Baseline: continuing the programmes with their current objectives and design.
(2) No continuation of the programme: both programmes would be discontinued and EU funding will no longer be provided for IT tools, joint actions or training activities supporting cooperation in the customs and taxation area.
Specific policy options for the Customs area:
(3) Increased support to EU legal obligations such as the Modernised Customs Code
(MCC): This policy option would extend the baseline scenario tailoring the programme to the new needs deriving from the evolving Customs Union environment. This option covers the deployment of new IT systems as defined in EU customs legislation, gradually introducing a shared development model for the IT systems and modernising the underlying governance, architecture and technology.
(4) Increased support to EU legal obligations and financial support for technical capacity
building: Besides the components of the previous option, this option would include a financial support scheme allowing Member States to request support to acquire equipment to control land, sea or air borders, for instance scanners or laboratory equipment. This would support Member States to meet the demands for speeding up and streamlining controls in the context of evolving technologies.
would require only a marginally higher budget compared to the present Fiscalis programme.
(7) Upgrade and cater for new policies: Besides addressing the problems described under the option "upgrading the baseline scenario", this policy option would offer the means to extend cooperation to new areas that may follow from policy evolution and notably enable programmes to have the means to facilitate coherent application and implementation of this new legislation and to implement the related exchange of information and administrative cooperation.
The impact assessments lead to the following recommendation: For Customs the "Increased support to EU legal obligations such as the Modernised Customs Code (MCC)" option 3 is the preferred option while for taxation the "Upgrade the baseline" option 6 is the preferred one. Both policy options are in line with the proposal for a new budget for Europe 2020 and score on acceptability by Member States. The option "Increased support to EU legal obligations and financial support for technical capacity building" has not been retained for Customs since the acquisition of equipment expressed in the technical capacity building component could be co-funded through other programmes including Regional Structural Funds while ensuring coherence with the specific objectives of the proposed FISCUS Programme.
3. - LEGAL ELEMENTS OF THE PROPOSAL
3.1. - Legal basis
The FISCUS proposal is based on a double legal basis. The customs related aspects of the proposal are based on article 33 of the Treaty on the Functioning of the European Union (TFEU) which calls for action by the European Union with regard to customs cooperation and the EU customs union.
Many aspects of tax policy implementation remain predominantly of national competence. The proposed programme however cannot be considered to be a tax policy measure falling under national competences. Indeed, the programme aims to improve cooperation between tax administrations providing mechanisms and means as well as the necessary funding. As such the programme will not, when implemented by the Commission, result in a further harmonisation of national tax systems but allow reducing the negative effects related to the co-existence of 27 different tax systems, such as distortions of competition, administrative burden for administrations and taxpayers, tax shopping, etc. The proposed measure is therefore a clear Internal Market support measure allowing the improvement of the functioning of the various tax systems within the Internal Market. The legal basis for the
taxation related aspects of the proposed programme is therefore article 114 TFEU.
complemented by supporting measures as provided by the Customs Programme in order to ensure that EU customs legislation is applied in a convergent and harmonised way.
· 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 external borders.
· In this regard, EU action is justified to ensure the proper functioning and further development of the Customs Union and its common regulatory framework, as it has been shown to be the most efficient and effective EU response to shortcomings and challenges in implementing the EU Customs Union and customs cooperation.
· Concerning taxation, it is not sufficient to adopt legislation at European level, taking it for granted that its implementation will run smoothly and if not, the infringement procedure will be sufficient. In order to efficiently implement EU and national tax law, cooperation and coordination at the European level are necessary.
· The challenges identified for taxation cannot be tackled without a steering role executed by the Commission and without encouraging Member States to look beyond the borders of their administrative territory. Without intense cooperation and coordination between Member States, unfair tax competition and tax shopping would increase, while fraudsters would exploit the lack of cooperation between national authorities.
· 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. 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.
Although the new programme remains primarily addressed to Member States and their authorities, it is intended that future programme actions will - more than in the past - involve external stakeholders. In view of this evolution the appropriate legal instrument for establishing the programme is a "regulation" rather than a "decision" as for previous programmes.
4. - BUDGETARY IMPLICATION
The timing of the review of EU funding Programmes is linked to the proposal for a new Multiannual Financial Framework, as contained in the Commission Work Programme. In accordance with this proposal, this Regulation on the FISCUS Programme contains a budgetary framework of EUR 777 600 000 (in current prices) for the period of 2014-2020.
The FISCUS Programme will be implemented by means of a direct central management mode and in a priority-based manner. Work programmes are established together with the stakeholders- stipulating the priorities for a specific period.
5. - OPTIONAL ELEMENTS
5.1. - Annotations to specific legal provisions
5.1.1. Chapter I: General Provisions
For customs related aspects, the scope of the programme is specifically oriented towards the functioning of the EU Customs Union. For the taxation related aspects, the programme has been brought in line with recent Union tax legislation meaning that it will not only cover VAT, excised duties and taxes on income and capital but also other taxes which are subject of EU tax legislation.
The FISCUS Programme will be open for participation to the Member States, Candidate Countries and potential Candidates. In line with the overall Union policy in this respect, countries of the European Neighbourhood Policy will also have the possibility to take part in the Programme under certain conditions. Finally, 'external experts' might also participate in specific actions (e.g. representatives of other authorities, trade, national and international organisations, and possibly other experts).
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2.to contribute to the efficient functioning of customs and tax authorities by improving their administrative capacity and reducing the administrative burden,
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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,
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4.to strengthen the competitiveness of European businesses through the facilitation of trade and the reduction of compliance costs,
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5.to protect the financial and economic interests of the European Union and its Member States through the fight against fraud and tax evasion,
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6.(for the Customs Sector) to support customs in protecting citizens and the economy in terms of safety and security, and in protecting the environment.
Operational objectives have been added concentrating on outputs to be delivered by the Programme and are available in annex 1 of the Regulation.
5.1.2. Chapter II: Eligible actions
The types of actions considered eligible for programme funding are similar to the ones under the current programmes, namely:
· Joint Actions pursuing the exchange of knowledge and good practice between customs and tax officials of the participating countries
· European Information Systems7 facilitating the exchange of information and access
to common data and finally
· Training activities leading to human competency building for customs and tax officials across Europe
Modifications have been introduced in certain categories of actions.
· Actions for public administration capacity building will support customs and tax authorities that face particular difficulties, be it lacking knowledge, expertise, organisational or any other deficiencies which can be overcome through tailor-made support actions provided by fellow countries and or Commission officials.
· As regards the European Information Systems, the new programme defines "Union components" as IT assets and services which concern some or all of the Member States and are owned or acquired by the Commission. These Union components are described in Annex 2 point 4 of the proposed legal act. The "national components" are all components which are not "Union components". They are developed, installed and operated by Member States, and thus subject to the funding and responsibility of Member States.
The redefinition of Union components should be seen in the light of the changing practice of IT systems development. Currently each Member State is responsible for the implementation of its national systems according to common specifications, resulting in 27 developments for each system, 27 trader interfaces, 27 schedules of development, 27 sets of project related or operational difficulties, etc. In particular in the light of the financial crisis, the Commission considers that the development of IT systems should be done more efficiently; including an increased number of central resources and an increased involvement of Member States in common projects.
This simplification aims at reducing overall IT costs and improving the consistency of data and application of rules by gradually moving towards more shared IT development (knowledge, data, IT components). It will bring improved working methods for instance through business process modelling, better quality specifications but also will bring more standardisation for instance harmonising interfaces for traders. The new approach towards Union components will limit the risk for divergent development and deployment plans. It also provides additional means to control the finalisation of the project as common plans avoid that the slowest member in the development chain determines the entry in operation of the entire project. This increased Commission responsibility will require more specialised support and personnel at Commission level.
5.2. - Simplification
5.2.1. How did the proposal contribute to simplification?
(a) Coherence with the financial regulation
The programme proposal is fully coherent with the financial regulation and its implementing provisions. Grants and procurement are the main financial instruments used to implement the programme. The programme incorporates the simplification measures proposed in the Commission proposal for the revision of the financial regulation, notably the recourse to lump sums, flat rates and unit costs. In view of the importance of the processing of subsistence and travel costs paid under the programme, the programme will introduce simplification measures offered by the new Financial Regulation in this area.
(b) Coherence between the Customs and Fiscalis 2013 programmes
The management of the previous Customs and Fiscalis programmes had been fully aligned based upon identical procurement rules and grant models, common management guides and IT based systems. The management model includes clear and simple procedures for organising programme activities. The programme management team of the Commission is assisted by programme management teams in the different customs and tax administrations acting as facilitator and first point of contact for customs, respectively taxation officials in Member States. The management model allows the deployment of activities in a short time span, some weeks at the most, reacting quickly to newly emerging needs, while at the same time guarding coherence between the different activities. The Member States have expressed their satisfaction with the management model of the programme in the midterm evaluation
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9.Considering the already close alignment between the Customs
and Fiscalis programme as well as the Commission policy of simplification, it has been decided to propose a single Programme (FISCUS) in the framework of the 2014-2020 multiannual financial framework.
In an alternative scenario, it was also considered to transfer all relevant IT activities to national administrations with the exception of the CCN/CSI network and its related services. In this scenario the risk is very high that gradually there would be needs and initiatives to set-up more central governance structures. The resulting impact would be similar to the effects of the discontinuation of the programmes which would put at risk the efficiency and effectiveness of customs and tax administrations, challenge the uniformity of the Customs Union and thus the treatment of traders, and reduce the ability to prevent and detect fraud. Considering the negative impacts on results and performance, this scenario was also discarded.
(d) Does the programme use common IT tools to reduce the administrative burden on beneficiaries and contractors?
The Customs 2013 and Fiscalis 2013 programmes already deploy tools to facilitate the management for grants through a common Activity Reporting Tool (ART).
5.2.2. Performance measurement of the proposal
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. The Commission has identified targets for some operational objectives of the programme, others will be completed through actions within the current programmes. The targets of all operational objectives will be identified before the start of the 2020 programme by the Commission and presented to the Programme Committee for endorsement in the framework of the Annual Work Programme procedure.
5.2.3. Is the programme proposal coherent with overall Commission policy
The programme will contribute towards the objectives of the Europe 2020 Strategy by strengthening the Single Market, enhancing the productivity of the public sector and sustain technical progress and innovation in administrations, and by promoting employment. It will support flagships on the digital agenda for Europe
will therefore help implementing bilateral and multilateral trade agreements, collecting duties, and applying trade measures (such as rules of origin), embargoes and other restrictions in line with the EU trade strategy
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16.More recently, customs
have been entrusted a role in protecting the environment (related inter alia to illegal waste export, chemicals, ozone depleting substances, illegal logging and the CITES convention). Finally, customs action and cooperation between customs, police and other enforcement authorities increasingly contributes to internal security of the EU as reflected in the action plan for the Internal Security Strategy
17 and in the
Stockholm Programme Action Plan.18.
2011/0341 (COD)
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
THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 33 and 114 thereof,
Having regard to the proposal from the European Commission,
After transmission of the draft legislative act to the national Parliaments,
Having regard to the opinion of the European Economic and Social Committee19,
Acting in accordance with the ordinary legislative procedure,
Whereas:
(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.
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.
(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.
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,
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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.
provisions to be determined with those countries following the establishment of Framework Agreements concerning their participation in Union programmes.
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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
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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,
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;
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
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1.Participating countries shall ensure that officials with the adequate profile and qualifications are nominated to participate in the joint actions.
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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
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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.
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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
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1.The financial envelope for the implementation of the Programme shall be EUR 777.600.000 (in current prices).
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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
Article 12
Protection of the financial interests of the Union
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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.
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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.
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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
33 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.
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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
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
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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.
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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
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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.
well as the contribution of the Programme to the Union priorities of smart, sustainable and inclusive growth.
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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.
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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.
ANNEX
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:
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1.To set up actions enhancing common understanding and implementation of Union law
on customs and taxation
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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
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);
(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
(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
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 structure34
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 action35
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.
The programme will also support the Single Market Act40 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.
43In 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.
Internal Security Strategy46 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
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
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) envisaged50
X Centralised direct management by the Commission
Centralised indirect management with the delegation of implementation tasks to:
executive agencies
bodies set up by the Communities51
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)
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.
-
-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.
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 four53 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.
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.
Budget line Type of
expenditure Contribution
Heading of
multiannual
financial Diff./non-from from within the meaning
framework Number [Description........................................]
diff. from third of Article 18(1)(aa)
(54) EFTA55 candidate
countries countries56 countries of the Financial
Regulation
· New budget lines requested
In order of multiannual financial framework headings and budget lines.
Budget line
Heading of Type of
expenditure Contribution
multiannual
financial from from within the meaning
framework Number [Heading............................................] Diff./non-from third of Article 18(1)(aa)
diff. EFTA candidate
countries countries countries of the Financial
Regulation
14.04.03 FISCUS (Customs Sector)
1 Diff. NO YES NO NO
1 14.04.04 FISCUS (Taxation Sector) Diff. NO YES NO NO
3.2. - Estimated impact on expenditure57
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 Year Year Year Year Year
Year Year
2014 2015 2016 2017 2018 - 2019
2020 2021-TOTAL
2023
Operational appropriations
Commitments (1) 71.300 73.400 75.500 77.600 79.800 82.100 84.300 544.000
14.0403
Payments (2) 14.260 46.765 62.390 67.740 69.650 71.625 73.645 137.925 544.000
Commitments (1a) 33.100 33.100 33.100 33.200 33.200 33.200 33.300 232.200
14.0404
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 programmes58 -
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.
14.010405 (3) 0.200 0.200 0.200 0.200 0.200 0.200 0.200 - 1.400
TOTAL appropriations Commitments =1+1(a
)+3 104.600 106.700 108.800 111.000 113.200 115.500 117.800 777.600
for DG TAXUD -
Payments =2+2(a
)+3 23.728 71.128 90.063 97.758 99.713 101.698 103.753 189.759 777.600
Commitments (4) 104.400 106.500 108.600 110.800 113.000 115.300 117.600 776.200
TOTAL operational appropriations
Payments (5) 23.528 70.928 89.863 97.558 99.513 101.498 103.553 189.759 776.200
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 Commitments =4+ 6 104.600 106.700 108.800 111.000 113.200 115.500 117.800 777.600
under HEADING 1
of the multiannual financial framework - 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 Year Year Year Year Year Year
2014 2015 2016 2017 2018 - 2019 2020 TOTAL
DG: TAXUD
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
TOTAL DG TAXUD 15.679 15.679 15.679 15.679 15.679 15.679 15.679 109.753
TOTAL appropriations
under HEADING 5 (Total commitments
15.679 15.679 15.679 15.679 15.679 109.753
of the multiannual financial framework - = Total payments) 15.679 15.679
Year Year Year Year Year Year Year
2014 2015 2016 2017 2018 - 2019 Year
2020 2021-TOTAL
2023
TOTAL appropriations Commitments 120.279 122.379 124.479 126.679 128.879 131.179 133.479 887.353
under HEADINGS 1 to 5
of the multiannual financial framework - 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 2014 2015 2016 2017 2018 2019 2020 TOTAL
objectives
and OUTPUTS
outputs
s t
u t
t s t s
-
Type of e
c
ou t pe r
b e r
u t s
u t s
e r t s
e r t s
u t s
output59 e
om b
u t pue r t s
Cost m b
u t pu
Cost
u mu t p
Cost b e r
u t p
Cost b e r
u mu t pu
Cost m b
u t pu
Cost m b
u t pu
Cost u mb e r
u t pTotal
cost
N u
N u
A ve r a g
o f
t
ho f
o
o f
oN
o f
oN um
o f
oN
o f
oN u
o f
oN u
o f
ot a l
n
T oo f
o
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 Number Around 57.000 59.100 61.200 63.300 65.500 67.800 70.000 443.900
Capacity Building of IT 30
Contracts
Joint Number Around 11.500 11.500 11.500 11.500 11.500 11.500 11.500 80.500
Actions of events 450
organised
Human Number Tbc 2.800 2.800 2.800 2.800 2.800 2.800 2.800 19.600
Capacity Building of
trainings
Sub-total for the Customs sector 71.300 73.400 75.500 77.600 79.800 82.100 84.300 544.000
Indicate 2014 2015 2016 2017 2018 2019 2020 TOTAL
objectives
and OUTPUTS
outputs
s t
t
b e r
t s
-
Type of e
c
ou t pu
b e r
u t s
u t s
b e r
u t s
u t s
u t s
u t s
output59 e
oCost b e r
u t p
Cost
u mu t p
Cost b e r
u t p
Cost b e r
u mu t p
Cost b e r
u t p
Cost b e r
u t s
u t pu
Total
cost
N umu t p
N um
Av e r a g
o f
t
ho f
o
o f
oN
o f
oN um
o f
oN
o f
oN um
u mu t p
Cost u m
o f
oN
o f
o
T ot a l
n
o f
o
IT Number Around 23.300 23.300 23.300 23.300 23.300 23.300 23.300 163.100
Capacity Building of IT 20
contracts
Joint Number Around 8.500 8.500 8.500 8.500 8.500 8.500 8.500 59.500
Actions of events 260
organised
Human Number Tbc 1.300 1.300 1.300 1.400 1.400 1.400 1500 9.600
Capacity Building of
trainings
Subtotal for the taxation sector 33.100 33.100 33.100 33.200 33.200 33.200 33.300 232.200
TOTAL 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 Year Year Year Year Year Year
2014 2015 2016 2017 2018 - 2019 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 15.679 15.679 15.679 15.679 15.679 15.679 15.679 109.753
financial framework
Outside HEADING 560
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.
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 Year Year Year Year Year Year
2014 2015 2016 2017 2018 - 2019 2020
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.
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.
-
-at Headquarters63
14 01 04 05 62 - - 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.
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.
| publicatiedatum | 14-11-2011 |
|---|---|
| kenmerk | 16901/11 |
