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Fiscalis 2013 (2008-2013)
This decision introduces the European Union (EU) programme Fiscalis 2013 (2008-2013). To face up to present and future challenges in the field of taxation, Fiscalis 2013 aims to improve the operation of taxation systems in the internal market by developing cooperation between participating countries.
Decision No 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 2235/2002/EC.
The Fiscalis 2013 programme is set up for the period from 1 January 2008 to 31 December 2013 and is intended to improve the operation of the taxation systems * in the internal market of the European Union (EU).
The overall objective of Fiscalis 2013 is to improve the functioning of the tax systems in the internal market by strengthening cooperation between participating countries, their administrations and any other body.
The contribution of the Fiscalis 2013 programme to the development of cooperation between tax administrations will mean that the following objectives can be attained:
- the uniform application of the EU tax laws in all the EU countries;
- the protection of national and EU financial interests;
- the smooth functioning of the internal market through the combating of tax avoidance and evasion, including its international dimension;
- the avoidance of distortions of competition;
- the ongoing reduction of compliance burdens on administrations and tax-payers alike.
Activities under Fiscalis 2013 are based in particular on:
- communication and information-exchange systems;
- multilateral controls;
- seminars and project groups;
- working visits;
- training activities.
The Excise Movement Control System (EMCS) will be incorporated in the Fiscalis 2013 programme from 2009.
Participation in the programme
The countries participating in the Fiscalis 2013 programme are the EU member countries. The programme is also open to participation by the candidate countries benefiting from a pre-accession strategy, potential candidate countries (following the establishment of framework agreements concerning their participation in EU programmes), as well as some partner countries under the European Neighbourhood Policy.
The Fiscalis 2013 programme will run for a period of six years, in line with the duration of the 2007-2013 Financial Perspective. The amount to be borne by the EU budget is EUR 156.9 million.
|Act||Entry into force||Deadline for transposition in the Member States||Official Journal|
|Decision No 1482/2007/EC||
OJ L 330, 15.12.2007