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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.

ACT

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.

SUMMARY

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).

Objectives

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

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.

Budgetary implications

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.

Key terms used in the act
  • Taxation systems: this refers to the following taxes applied in the countries participating in the programme:
    1. value added tax;
    2. excise duties on alcohol, tobacco products and energy products;
    3. taxes on income and on capital as defined in Article 1(2) of Council Directive 77/799/EEC;
    4. taxes on insurance premiums as defined in Article 3 of Council Directive 76/308/EEC.

REFERENCES

ActEntry into forceDeadline for transposition in the Member StatesOfficial Journal
Decision No 1482/2007/EC

4.1.2008

-

OJ L 330, 15.12.2007

RELATED ACTS

Report from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions – Midterm evaluation of the Fiscalis 2013 programme [COM (2011) 538 final – Not published in the Official Journal].
The midterm evaluation concluded that the programme operates cost efficiently and is effective in the achievement of its objectives. Further improvements in the monitoring and the reporting of activities are possible, although the achievement of this may be restricted due to the limited human resources available in the European Commission and the participating countries’ tax administrations for managing the programme. The report recommends the following improvements for the remaining programming period:

  • prioritise cooperation in the field of direct taxation;
  • make the reduction of administrative burdens on taxpayers a specific objective of Fiscalis;
  • set up a results-based monitoring and evaluation system;
  • improve dissemination and application of knowledge and best practices in national administrations;
  • explore the potential for further improvement and development of the value-added tax information exchange system (VIES);
  • introduce a dedicated planning, monitoring and reporting system for the organisation and follow-up of working visits;
  • involve a larger community of stakeholders;
  • ensure proportionate programme management capacity.
Last updated: 21.11.2011
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