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Fiscalis programme (2003 - 2007)
The European Union is setting up a multiannual Community action programme (Fiscalis) for the period from 1 January 2003 to 31 December 2007 to reinforce the functioning of the indirect taxation systems of the internal market.
Decision No 2235/2002/EC of the European Parliament and of the Council of 3 December 2002 adopting a Community programme to improve the operation of taxation systems in the internal market (Fiscalis programme 2003-2007) [See amending acts].
The Fiscalis programme replaces the Matthaeus-Tax programme
The objectives of this programme are:
- to achieve among officials a high common standard of understanding of Community law, particularly in the indirect tax sphere, and of its implementation in the Member States;
- to secure efficient, effective and extensive cooperation among the Member States and between them and the Commission;
- to ensure the continuing improvement of administrative procedures so as to take account of the needs of administrations and taxpayers through the development and dissemination of administrative best practice.
Its strategic objectives are:
- to simplify and modernise the legislation;
- to modernise the administration;
- to apply Community legislation uniformly;
- to improve administrative cooperation and the fight against fraud.
Communication and information-exchange systems will be established and manuals and guides will be drawn up by the Commission and the Member States. The hardware, software and network connections must be common to all Member States so as to ensure that systems are compatible.
The Commission and the Member States will organise exchanges of officials for periods of no longer than six months, seminars and, on a pilot basis, bilateral and multilateral control exercises within the Community legal framework for cooperation.
The Commission and the Member States will provide a common core of training for officials and, where appropriate, will open the training courses in indirect taxation provided by each Member State for its own officials to officials from all Member States. Member States will provide their officials with the language and vocational training necessary for them to participate in the programme.
The expenditure necessary for the implementation of the programme will be shared between the Community and the Member States.
The financial framework for the period from 1 January 2003 to 31 December 2007 is set at EUR 44 million. The annual appropriations will be authorised by the budgetary authority within the limits of the financial perspective.
In carrying out its tasks, the Commission will consult the Standing Committee on Administrative Cooperation in the field of Indirect Taxation (established by Regulation (EEC) No 218/92) regarding the measures to be taken. If the measures the Commission wishes to adopt are not in accordance with the Committee's opinion, the Council may take a different decision within a period of three months.
The programme will be assessed by:
- the Member States, which will send the Commission an interim report and a final report according to a set timetable;
- the Commission, which will submit to the European Parliament and the Council a communication based on the Member States' interim reports and concerning the desirability of continuing the programme.
Council Regulation (EC) No 885/2004 amends in particular Decision No 2235/2002/EC in the fields of free movement of goods, company law, agriculture, taxation, education and training, culture and audiovisual policy and external relations, by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia.
|Act||Entry into force||Deadline for transposition in the Member States||Official Journal|
|Decision 2235/2002/EC [codecision adoption: COD/2002/0015]||17.12.2002||-||OJ L 341 of 17.12.2002|
|Amending act(s)||Entry into force||Deadline for transposition in the Member States||Official Journal|
|Decision No 787/2004/EC||20.05.2004||-||OJ L 138 of 30.04.2004|
|Regulation (EC) No 885/2004||01.05.2004||-||OJ L 168 of 01.05.2004|
For more information visit the DG TAXUD website