PURPOSE: to establish an action programme for customs\nand taxation in the European Union for the period 2014-2020\n(FISCUS).
\nPROPOSED ACT: Regulation of the European Parliament\nand of the Council.
\nBACKGROUND: the multi-annual action programmes for\ncustoms and taxation which applied before 2014 have significantly\ncontributed to facilitating and enhancing cooperation between\ncustoms and tax authorities respectively within the\nUnion.
\nGiven the synergies between the programmes applicable\nbefore 2014 and in line with the commitment of the Commission to\nreduce the number of programmes as laid down in \"A budget for Europe 2020\",\nthe customs and tax cooperation programmes should be replaced by\none single programme. The establishment of a single programme\nwill permit more simplification and coherence while the possibility\nof setting up activities within the separate fields of customs and\ntaxation is preserved.
\nIMPACT ASSESSMENT: a number of policy options have\nbeen analysed and compared in the impact assessment for each of the\ncurrent programmes.
\n\nCommon policy options:
\n(1) Baseline: continuing the programmes with their\ncurrent objectives and design.
\n(2) No continuation of the programme: both programmes\nwould be discontinued.
\n\nSpecific policy options for the Customs\narea.
\n(3) Increased support to EU legal obligations such as\nthe Modernised Customs Code (MCC).
\n(4) Increased support to EU legal obligations and\nfinancial support for technical capacity building.
\n(5) Increased support to EU legal obligations with a\nmaximised shared IT environment.
\n\nSpecific policy options for the taxation\narea:
\n(6) Upgrade the baseline.
\n(7) Upgrade and cater for new policies.
\nThe impact assessments lead to the following\nrecommendation:
\n\n· \nfor Customs, Option 3, the \"Increased support\nto EU legal obligations such as the Modernised Customs Code (MCC)\"\noption is the preferred option. This\npolicy option covers the deployment of new IT systems as defined in\nEU customs legislation, gradually introducing a shared development\nmodel for the IT systems and modernising the underlying governance,\narchitecture and technology.
\n\n· \nfor taxation, Option 6, the \"Upgrade the\nbaseline\" option is the preferred one. Compared to the present programme, this option puts\nadditional focus on the fight against tax fraud, avoidance and\nevasion, addressing the high administrative burden for taxpayers\nand tax administrations and envisages cooperation with third\ncountries and third parties. This policy option requires only a\nmarginally higher budget compared to the present Fiscalis\nprogramme.
\nLEGAL BASIS: Articles 33 and 114 of the Treaty on the\nFunctioning of the European Union.
\nCONTENT: The proposed programme will support the\ncooperation between the customs and tax authorities and\nother parties concerned. It is the successor programme of both the\nCustoms 2013 and Fiscalis 2013 programmes\nwhich end on 31 December 2013.
\nThe proposed FISCUS Programme will support: (i)\ncustoms and tax cooperation in the Union clustered around human\nnetworking and competency building; and (ii) IT capacity\nbuilding.
\nThe first cluster allows for the exchange of\ngood practices and operational knowledge amongst the Member States\nand other countries participating in the programme. The second\ncluster enables the programme to fund cutting-edge IT\ninfrastructure and systems that allow customs and tax\nadministrations in the Union to evolve to fully-fledged\ne-administrations.
\nScope: for customs\nrelated aspects, the scope of the programme is specifically\noriented towards the functioning of the EU Customs Union. For the\ntaxation related aspects, the programme has been brought in line\nwith recent Union tax legislation meaning that it will not only\ncover VAT, excised duties and taxes on income and capital but also\nother taxes which are subject of EU tax legislation.
\nParticipation: the\nFISCUS Programme will be open for participation to the Member\nStates, candidate countries and potential candidates. Countries of\nthe European Neighbourhood Policy will also have the option of\ntaking part in the Programme under certain conditions. Lastly,\n'external experts' might also participate in specific actions (e.g.\nrepresentatives of other authorities, trade, national and\ninternational organisations, and possibly other\nexperts).
\nSpecific objectives: in\norder to provide an adequate answer to the future challenges in the\ncustoms and tax area in the Union, the following specific\nobjectives have been defined for the programme:
\n\n· \nto support the preparation, coherent application\nand effective implementation of Union law in the fields of customs\nand taxation;
\n\n· \nto contribute to the efficient functioning of\ncustoms and tax authorities by improving their administrative\ncapacity and reducing the administrative burden;
\n\n· \nto prevent fraud and tax evasion and to enhance\ncompetitiveness, safety and security by enhancing cooperation with\ninternational organisations, other governmental authorities, third\ncountries, economic operators and their organisations;
\n\n· \nto strengthen the competitiveness of European\nbusinesses through the facilitation of trade and the reduction of\ncompliance costs;
\n\n· \nto protect the financial and economic interests\nof the European Union and its Member States through the fight\nagainst fraud and tax evasion;
\n\n· \n(for the Customs Sector) to support customs in\nprotecting citizens and the economy in terms of safety and\nsecurity, and in protecting the environment.
\nNew joint action tools:\nsteering groups (only new for taxation) will perform\nactivities of a coordinating nature and be usually composed of all\ninterested Participating Countries. Expert teams are\nstructured forms of cooperation, pooling expertise and/or\naddressing specific operational activities. Lastly, actions for\npublic administration capacity building will support customs\nand tax authorities that face particular difficulties, be it\nlacking knowledge, expertise, organisational or any other\ndeficiencies.
\nAs regards the European Information Systems, the new\nprogramme defines \"Union components\" as IT assets and\nservices which concern some or all of the Member States and are\nowned or acquired by the Commission. These Union components are\ndescribed in Annex 2 point 4 of the proposed act.
\nThe \"national components\" are all components\nwhich are not \"Union components\". They are developed, installed and\noperated by Member States, and thus subject to the funding and\nresponsibility of Member States.
\nBUDGETARY IMPLICATIONS: this Regulation on the FISCUS\nProgramme contains a budgetary framework of EUR 777 600 000\n(in current prices) for the period of 2014-2020.
\nPURPOSE: to establish an action programme for customs\nand taxation in the European Union for the period 2014-2020\n(FISCUS).
\nPROPOSED ACT: Regulation of the European Parliament\nand of the Council.
\nBACKGROUND: the multi-annual action programmes for\ncustoms and taxation which applied before 2014 have significantly\ncontributed to facilitating and enhancing cooperation between\ncustoms and tax authorities respectively within the\nUnion.
\nGiven the synergies between the programmes applicable\nbefore 2014 and in line with the commitment of the Commission to\nreduce the number of programmes as laid down in \"A budget for Europe 2020\",\nthe customs and tax cooperation programmes should be replaced by\none single programme. The establishment of a single programme\nwill permit more simplification and coherence while the possibility\nof setting up activities within the separate fields of customs and\ntaxation is preserved.
\nIMPACT ASSESSMENT: a number of policy options have\nbeen analysed and compared in the impact assessment for each of the\ncurrent programmes.
\n\nCommon policy options:
\n(1) Baseline: continuing the programmes with their\ncurrent objectives and design.
\n(2) No continuation of the programme: both programmes\nwould be discontinued.
\n\nSpecific policy options for the Customs\narea.
\n(3) Increased support to EU legal obligations such as\nthe Modernised Customs Code (MCC).
\n(4) Increased support to EU legal obligations and\nfinancial support for technical capacity building.
\n(5) Increased support to EU legal obligations with a\nmaximised shared IT environment.
\n\nSpecific policy options for the taxation\narea:
\n(6) Upgrade the baseline.
\n(7) Upgrade and cater for new policies.
\nThe impact assessments lead to the following\nrecommendation:
\n\n· \nfor Customs, Option 3, the \"Increased support\nto EU legal obligations such as the Modernised Customs Code (MCC)\"\noption is the preferred option. This\npolicy option covers the deployment of new IT systems as defined in\nEU customs legislation, gradually introducing a shared development\nmodel for the IT systems and modernising the underlying governance,\narchitecture and technology.
\n\n· \nfor taxation, Option 6, the \"Upgrade the\nbaseline\" option is the preferred one. Compared to the present programme, this option puts\nadditional focus on the fight against tax fraud, avoidance and\nevasion, addressing the high administrative burden for taxpayers\nand tax administrations and envisages cooperation with third\ncountries and third parties. This policy option requires only a\nmarginally higher budget compared to the present Fiscalis\nprogramme.
\nLEGAL BASIS: Articles 33 and 114 of the Treaty on the\nFunctioning of the European Union.
\nCONTENT: The proposed programme will support the\ncooperation between the customs and tax authorities and\nother parties concerned. It is the successor programme of both the\nCustoms 2013 and Fiscalis 2013 programmes\nwhich end on 31 December 2013.
\nThe proposed FISCUS Programme will support: (i)\ncustoms and tax cooperation in the Union clustered around human\nnetworking and competency building; and (ii) IT capacity\nbuilding.
\nThe first cluster allows for the exchange of\ngood practices and operational knowledge amongst the Member States\nand other countries participating in the programme. The second\ncluster enables the programme to fund cutting-edge IT\ninfrastructure and systems that allow customs and tax\nadministrations in the Union to evolve to fully-fledged\ne-administrations.
\nScope: for customs\nrelated aspects, the scope of the programme is specifically\noriented towards the functioning of the EU Customs Union. For the\ntaxation related aspects, the programme has been brought in line\nwith recent Union tax legislation meaning that it will not only\ncover VAT, excised duties and taxes on income and capital but also\nother taxes which are subject of EU tax legislation.
\nParticipation: the\nFISCUS Programme will be open for participation to the Member\nStates, candidate countries and potential candidates. Countries of\nthe European Neighbourhood Policy will also have the option of\ntaking part in the Programme under certain conditions. Lastly,\n'external experts' might also participate in specific actions (e.g.\nrepresentatives of other authorities, trade, national and\ninternational organisations, and possibly other\nexperts).
\nSpecific objectives: in\norder to provide an adequate answer to the future challenges in the\ncustoms and tax area in the Union, the following specific\nobjectives have been defined for the programme:
\n\n· \nto support the preparation, coherent application\nand effective implementation of Union law in the fields of customs\nand taxation;
\n\n· \nto contribute to the efficient functioning of\ncustoms and tax authorities by improving their administrative\ncapacity and reducing the administrative burden;
\n\n· \nto prevent fraud and tax evasion and to enhance\ncompetitiveness, safety and security by enhancing cooperation with\ninternational organisations, other governmental authorities, third\ncountries, economic operators and their organisations;
\n\n· \nto strengthen the competitiveness of European\nbusinesses through the facilitation of trade and the reduction of\ncompliance costs;
\n\n· \nto protect the financial and economic interests\nof the European Union and its Member States through the fight\nagainst fraud and tax evasion;
\n\n· \n(for the Customs Sector) to support customs in\nprotecting citizens and the economy in terms of safety and\nsecurity, and in protecting the environment.
\nNew joint action tools:\nsteering groups (only new for taxation) will perform\nactivities of a coordinating nature and be usually composed of all\ninterested Participating Countries. Expert teams are\nstructured forms of cooperation, pooling expertise and/or\naddressing specific operational activities. Lastly, actions for\npublic administration capacity building will support customs\nand tax authorities that face particular difficulties, be it\nlacking knowledge, expertise, organisational or any other\ndeficiencies.
\nAs regards the European Information Systems, the new\nprogramme defines \"Union components\" as IT assets and\nservices which concern some or all of the Member States and are\nowned or acquired by the Commission. These Union components are\ndescribed in Annex 2 point 4 of the proposed act.
\nThe \"national components\" are all components\nwhich are not \"Union components\". They are developed, installed and\noperated by Member States, and thus subject to the funding and\nresponsibility of Member States.
\nBUDGETARY IMPLICATIONS: this Regulation on the FISCUS\nProgramme contains a budgetary framework of EUR 777 600 000\n(in current prices) for the period of 2014-2020.
\nPURPOSE: to establish an action programme for customs\nand taxation in the European Union for the period 2014-2020\n(FISCUS).
\nPROPOSED ACT: Regulation of the European Parliament\nand of the Council.
\nBACKGROUND: the multi-annual action programmes for\ncustoms and taxation which applied before 2014 have significantly\ncontributed to facilitating and enhancing cooperation between\ncustoms and tax authorities respectively within the\nUnion.
\nGiven the synergies between the programmes applicable\nbefore 2014 and in line with the commitment of the Commission to\nreduce the number of programmes as laid down in \"A budget for Europe 2020\",\nthe customs and tax cooperation programmes should be replaced by\none single programme. The establishment of a single programme\nwill permit more simplification and coherence while the possibility\nof setting up activities within the separate fields of customs and\ntaxation is preserved.
\nIMPACT ASSESSMENT: a number of policy options have\nbeen analysed and compared in the impact assessment for each of the\ncurrent programmes.
\n\nCommon policy options:
\n(1) Baseline: continuing the programmes with their\ncurrent objectives and design.
\n(2) No continuation of the programme: both programmes\nwould be discontinued.
\n\nSpecific policy options for the Customs\narea.
\n(3) Increased support to EU legal obligations such as\nthe Modernised Customs Code (MCC).
\n(4) Increased support to EU legal obligations and\nfinancial support for technical capacity building.
\n(5) Increased support to EU legal obligations with a\nmaximised shared IT environment.
\n\nSpecific policy options for the taxation\narea:
\n(6) Upgrade the baseline.
\n(7) Upgrade and cater for new policies.
\nThe impact assessments lead to the following\nrecommendation:
\n\n· \nfor Customs, Option 3, the \"Increased support\nto EU legal obligations such as the Modernised Customs Code (MCC)\"\noption is the preferred option. This\npolicy option covers the deployment of new IT systems as defined in\nEU customs legislation, gradually introducing a shared development\nmodel for the IT systems and modernising the underlying governance,\narchitecture and technology.
\n\n· \nfor taxation, Option 6, the \"Upgrade the\nbaseline\" option is the preferred one. Compared to the present programme, this option puts\nadditional focus on the fight against tax fraud, avoidance and\nevasion, addressing the high administrative burden for taxpayers\nand tax administrations and envisages cooperation with third\ncountries and third parties. This policy option requires only a\nmarginally higher budget compared to the present Fiscalis\nprogramme.
\nLEGAL BASIS: Articles 33 and 114 of the Treaty on the\nFunctioning of the European Union.
\nCONTENT: The proposed programme will support the\ncooperation between the customs and tax authorities and\nother parties concerned. It is the successor programme of both the\nCustoms 2013 and Fiscalis 2013 programmes\nwhich end on 31 December 2013.
\nThe proposed FISCUS Programme will support: (i)\ncustoms and tax cooperation in the Union clustered around human\nnetworking and competency building; and (ii) IT capacity\nbuilding.
\nThe first cluster allows for the exchange of\ngood practices and operational knowledge amongst the Member States\nand other countries participating in the programme. The second\ncluster enables the programme to fund cutting-edge IT\ninfrastructure and systems that allow customs and tax\nadministrations in the Union to evolve to fully-fledged\ne-administrations.
\nScope: for customs\nrelated aspects, the scope of the programme is specifically\noriented towards the functioning of the EU Customs Union. For the\ntaxation related aspects, the programme has been brought in line\nwith recent Union tax legislation meaning that it will not only\ncover VAT, excised duties and taxes on income and capital but also\nother taxes which are subject of EU tax legislation.
\nParticipation: the\nFISCUS Programme will be open for participation to the Member\nStates, candidate countries and potential candidates. Countries of\nthe European Neighbourhood Policy will also have the option of\ntaking part in the Programme under certain conditions. Lastly,\n'external experts' might also participate in specific actions (e.g.\nrepresentatives of other authorities, trade, national and\ninternational organisations, and possibly other\nexperts).
\nSpecific objectives: in\norder to provide an adequate answer to the future challenges in the\ncustoms and tax area in the Union, the following specific\nobjectives have been defined for the programme:
\n\n· \nto support the preparation, coherent application\nand effective implementation of Union law in the fields of customs\nand taxation;
\n\n· \nto contribute to the efficient functioning of\ncustoms and tax authorities by improving their administrative\ncapacity and reducing the administrative burden;
\n\n· \nto prevent fraud and tax evasion and to enhance\ncompetitiveness, safety and security by enhancing cooperation with\ninternational organisations, other governmental authorities, third\ncountries, economic operators and their organisations;
\n\n· \nto strengthen the competitiveness of European\nbusinesses through the facilitation of trade and the reduction of\ncompliance costs;
\n\n· \nto protect the financial and economic interests\nof the European Union and its Member States through the fight\nagainst fraud and tax evasion;
\n\n· \n(for the Customs Sector) to support customs in\nprotecting citizens and the economy in terms of safety and\nsecurity, and in protecting the environment.
\nNew joint action tools:\nsteering groups (only new for taxation) will perform\nactivities of a coordinating nature and be usually composed of all\ninterested Participating Countries. Expert teams are\nstructured forms of cooperation, pooling expertise and/or\naddressing specific operational activities. Lastly, actions for\npublic administration capacity building will support customs\nand tax authorities that face particular difficulties, be it\nlacking knowledge, expertise, organisational or any other\ndeficiencies.
\nAs regards the European Information Systems, the new\nprogramme defines \"Union components\" as IT assets and\nservices which concern some or all of the Member States and are\nowned or acquired by the Commission. These Union components are\ndescribed in Annex 2 point 4 of the proposed act.
\nThe \"national components\" are all components\nwhich are not \"Union components\". They are developed, installed and\noperated by Member States, and thus subject to the funding and\nresponsibility of Member States.
\nBUDGETARY IMPLICATIONS: this Regulation on the FISCUS\nProgramme contains a budgetary framework of EUR 777 600 000\n(in current prices) for the period of 2014-2020.
\nPURPOSE: to establish an action programme for customs\nand taxation in the European Union for the period 2014-2020\n(FISCUS).
\nPROPOSED ACT: Regulation of the European Parliament\nand of the Council.
\nBACKGROUND: the multi-annual action programmes for\ncustoms and taxation which applied before 2014 have significantly\ncontributed to facilitating and enhancing cooperation between\ncustoms and tax authorities respectively within the\nUnion.
\nGiven the synergies between the programmes applicable\nbefore 2014 and in line with the commitment of the Commission to\nreduce the number of programmes as laid down in \"A budget for Europe 2020\",\nthe customs and tax cooperation programmes should be replaced by\none single programme. The establishment of a single programme\nwill permit more simplification and coherence while the possibility\nof setting up activities within the separate fields of customs and\ntaxation is preserved.
\nIMPACT ASSESSMENT: a number of policy options have\nbeen analysed and compared in the impact assessment for each of the\ncurrent programmes.
\n\nCommon policy options:
\n(1) Baseline: continuing the programmes with their\ncurrent objectives and design.
\n(2) No continuation of the programme: both programmes\nwould be discontinued.
\n\nSpecific policy options for the Customs\narea.
\n(3) Increased support to EU legal obligations such as\nthe Modernised Customs Code (MCC).
\n(4) Increased support to EU legal obligations and\nfinancial support for technical capacity building.
\n(5) Increased support to EU legal obligations with a\nmaximised shared IT environment.
\n\nSpecific policy options for the taxation\narea:
\n(6) Upgrade the baseline.
\n(7) Upgrade and cater for new policies.
\nThe impact assessments lead to the following\nrecommendation:
\n\n· \nfor Customs, Option 3, the \"Increased support\nto EU legal obligations such as the Modernised Customs Code (MCC)\"\noption is the preferred option. This\npolicy option covers the deployment of new IT systems as defined in\nEU customs legislation, gradually introducing a shared development\nmodel for the IT systems and modernising the underlying governance,\narchitecture and technology.
\n\n· \nfor taxation, Option 6, the \"Upgrade the\nbaseline\" option is the preferred one. Compared to the present programme, this option puts\nadditional focus on the fight against tax fraud, avoidance and\nevasion, addressing the high administrative burden for taxpayers\nand tax administrations and envisages cooperation with third\ncountries and third parties. This policy option requires only a\nmarginally higher budget compared to the present Fiscalis\nprogramme.
\nLEGAL BASIS: Articles 33 and 114 of the Treaty on the\nFunctioning of the European Union.
\nCONTENT: The proposed programme will support the\ncooperation between the customs and tax authorities and\nother parties concerned. It is the successor programme of both the\nCustoms 2013 and Fiscalis 2013 programmes\nwhich end on 31 December 2013.
\nThe proposed FISCUS Programme will support: (i)\ncustoms and tax cooperation in the Union clustered around human\nnetworking and competency building; and (ii) IT capacity\nbuilding.
\nThe first cluster allows for the exchange of\ngood practices and operational knowledge amongst the Member States\nand other countries participating in the programme. The second\ncluster enables the programme to fund cutting-edge IT\ninfrastructure and systems that allow customs and tax\nadministrations in the Union to evolve to fully-fledged\ne-administrations.
\nScope: for customs\nrelated aspects, the scope of the programme is specifically\noriented towards the functioning of the EU Customs Union. For the\ntaxation related aspects, the programme has been brought in line\nwith recent Union tax legislation meaning that it will not only\ncover VAT, excised duties and taxes on income and capital but also\nother taxes which are subject of EU tax legislation.
\nParticipation: the\nFISCUS Programme will be open for participation to the Member\nStates, candidate countries and potential candidates. Countries of\nthe European Neighbourhood Policy will also have the option of\ntaking part in the Programme under certain conditions. Lastly,\n'external experts' might also participate in specific actions (e.g.\nrepresentatives of other authorities, trade, national and\ninternational organisations, and possibly other\nexperts).
\nSpecific objectives: in\norder to provide an adequate answer to the future challenges in the\ncustoms and tax area in the Union, the following specific\nobjectives have been defined for the programme:
\n\n· \nto support the preparation, coherent application\nand effective implementation of Union law in the fields of customs\nand taxation;
\n\n· \nto contribute to the efficient functioning of\ncustoms and tax authorities by improving their administrative\ncapacity and reducing the administrative burden;
\n\n· \nto prevent fraud and tax evasion and to enhance\ncompetitiveness, safety and security by enhancing cooperation with\ninternational organisations, other governmental authorities, third\ncountries, economic operators and their organisations;
\n\n· \nto strengthen the competitiveness of European\nbusinesses through the facilitation of trade and the reduction of\ncompliance costs;
\n\n· \nto protect the financial and economic interests\nof the European Union and its Member States through the fight\nagainst fraud and tax evasion;
\n\n· \n(for the Customs Sector) to support customs in\nprotecting citizens and the economy in terms of safety and\nsecurity, and in protecting the environment.
\nNew joint action tools:\nsteering groups (only new for taxation) will perform\nactivities of a coordinating nature and be usually composed of all\ninterested Participating Countries. Expert teams are\nstructured forms of cooperation, pooling expertise and/or\naddressing specific operational activities. Lastly, actions for\npublic administration capacity building will support customs\nand tax authorities that face particular difficulties, be it\nlacking knowledge, expertise, organisational or any other\ndeficiencies.
\nAs regards the European Information Systems, the new\nprogramme defines \"Union components\" as IT assets and\nservices which concern some or all of the Member States and are\nowned or acquired by the Commission. These Union components are\ndescribed in Annex 2 point 4 of the proposed act.
\nThe \"national components\" are all components\nwhich are not \"Union components\". They are developed, installed and\noperated by Member States, and thus subject to the funding and\nresponsibility of Member States.
\nBUDGETARY IMPLICATIONS: this Regulation on the FISCUS\nProgramme contains a budgetary framework of EUR 777 600 000\n(in current prices) for the period of 2014-2020.
\nPURPOSE: to establish an action programme for customs\nand taxation in the European Union for the period 2014-2020\n(FISCUS).
\nPROPOSED ACT: Regulation of the European Parliament\nand of the Council.
\nBACKGROUND: the multi-annual action programmes for\ncustoms and taxation which applied before 2014 have significantly\ncontributed to facilitating and enhancing cooperation between\ncustoms and tax authorities respectively within the\nUnion.
\nGiven the synergies between the programmes applicable\nbefore 2014 and in line with the commitment of the Commission to\nreduce the number of programmes as laid down in \"A budget for Europe 2020\",\nthe customs and tax cooperation programmes should be replaced by\none single programme. The establishment of a single programme\nwill permit more simplification and coherence while the possibility\nof setting up activities within the separate fields of customs and\ntaxation is preserved.
\nIMPACT ASSESSMENT: a number of policy options have\nbeen analysed and compared in the impact assessment for each of the\ncurrent programmes.
\n\nCommon policy options:
\n(1) Baseline: continuing the programmes with their\ncurrent objectives and design.
\n(2) No continuation of the programme: both programmes\nwould be discontinued.
\n\nSpecific policy options for the Customs\narea.
\n(3) Increased support to EU legal obligations such as\nthe Modernised Customs Code (MCC).
\n(4) Increased support to EU legal obligations and\nfinancial support for technical capacity building.
\n(5) Increased support to EU legal obligations with a\nmaximised shared IT environment.
\n\nSpecific policy options for the taxation\narea:
\n(6) Upgrade the baseline.
\n(7) Upgrade and cater for new policies.
\nThe impact assessments lead to the following\nrecommendation:
\n\n· \nfor Customs, Option 3, the \"Increased support\nto EU legal obligations such as the Modernised Customs Code (MCC)\"\noption is the preferred option. This\npolicy option covers the deployment of new IT systems as defined in\nEU customs legislation, gradually introducing a shared development\nmodel for the IT systems and modernising the underlying governance,\narchitecture and technology.
\n\n· \nfor taxation, Option 6, the \"Upgrade the\nbaseline\" option is the preferred one. Compared to the present programme, this option puts\nadditional focus on the fight against tax fraud, avoidance and\nevasion, addressing the high administrative burden for taxpayers\nand tax administrations and envisages cooperation with third\ncountries and third parties. This policy option requires only a\nmarginally higher budget compared to the present Fiscalis\nprogramme.
\nLEGAL BASIS: Articles 33 and 114 of the Treaty on the\nFunctioning of the European Union.
\nCONTENT: The proposed programme will support the\ncooperation between the customs and tax authorities and\nother parties concerned. It is the successor programme of both the\nCustoms 2013 and Fiscalis 2013 programmes\nwhich end on 31 December 2013.
\nThe proposed FISCUS Programme will support: (i)\ncustoms and tax cooperation in the Union clustered around human\nnetworking and competency building; and (ii) IT capacity\nbuilding.
\nThe first cluster allows for the exchange of\ngood practices and operational knowledge amongst the Member States\nand other countries participating in the programme. The second\ncluster enables the programme to fund cutting-edge IT\ninfrastructure and systems that allow customs and tax\nadministrations in the Union to evolve to fully-fledged\ne-administrations.
\nScope: for customs\nrelated aspects, the scope of the programme is specifically\noriented towards the functioning of the EU Customs Union. For the\ntaxation related aspects, the programme has been brought in line\nwith recent Union tax legislation meaning that it will not only\ncover VAT, excised duties and taxes on income and capital but also\nother taxes which are subject of EU tax legislation.
\nParticipation: the\nFISCUS Programme will be open for participation to the Member\nStates, candidate countries and potential candidates. Countries of\nthe European Neighbourhood Policy will also have the option of\ntaking part in the Programme under certain conditions. Lastly,\n'external experts' might also participate in specific actions (e.g.\nrepresentatives of other authorities, trade, national and\ninternational organisations, and possibly other\nexperts).
\nSpecific objectives: in\norder to provide an adequate answer to the future challenges in the\ncustoms and tax area in the Union, the following specific\nobjectives have been defined for the programme:
\n\n· \nto support the preparation, coherent application\nand effective implementation of Union law in the fields of customs\nand taxation;
\n\n· \nto contribute to the efficient functioning of\ncustoms and tax authorities by improving their administrative\ncapacity and reducing the administrative burden;
\n\n· \nto prevent fraud and tax evasion and to enhance\ncompetitiveness, safety and security by enhancing cooperation with\ninternational organisations, other governmental authorities, third\ncountries, economic operators and their organisations;
\n\n· \nto strengthen the competitiveness of European\nbusinesses through the facilitation of trade and the reduction of\ncompliance costs;
\n\n· \nto protect the financial and economic interests\nof the European Union and its Member States through the fight\nagainst fraud and tax evasion;
\n\n· \n(for the Customs Sector) to support customs in\nprotecting citizens and the economy in terms of safety and\nsecurity, and in protecting the environment.
\nNew joint action tools:\nsteering groups (only new for taxation) will perform\nactivities of a coordinating nature and be usually composed of all\ninterested Participating Countries. Expert teams are\nstructured forms of cooperation, pooling expertise and/or\naddressing specific operational activities. Lastly, actions for\npublic administration capacity building will support customs\nand tax authorities that face particular difficulties, be it\nlacking knowledge, expertise, organisational or any other\ndeficiencies.
\nAs regards the European Information Systems, the new\nprogramme defines \"Union components\" as IT assets and\nservices which concern some or all of the Member States and are\nowned or acquired by the Commission. These Union components are\ndescribed in Annex 2 point 4 of the proposed act.
\nThe \"national components\" are all components\nwhich are not \"Union components\". They are developed, installed and\noperated by Member States, and thus subject to the funding and\nresponsibility of Member States.
\nBUDGETARY IMPLICATIONS: this Regulation on the FISCUS\nProgramme contains a budgetary framework of EUR 777 600 000\n(in current prices) for the period of 2014-2020.
\nPURPOSE: to establish an action programme for customs\nand taxation in the European Union for the period 2014-2020\n(FISCUS).
\nPROPOSED ACT: Regulation of the European Parliament\nand of the Council.
\nBACKGROUND: the multi-annual action programmes for\ncustoms and taxation which applied before 2014 have significantly\ncontributed to facilitating and enhancing cooperation between\ncustoms and tax authorities respectively within the\nUnion.
\nGiven the synergies between the programmes applicable\nbefore 2014 and in line with the commitment of the Commission to\nreduce the number of programmes as laid down in \"A budget for Europe 2020\",\nthe customs and tax cooperation programmes should be replaced by\none single programme. The establishment of a single programme\nwill permit more simplification and coherence while the possibility\nof setting up activities within the separate fields of customs and\ntaxation is preserved.
\nIMPACT ASSESSMENT: a number of policy options have\nbeen analysed and compared in the impact assessment for each of the\ncurrent programmes.
\n\nCommon policy options:
\n(1) Baseline: continuing the programmes with their\ncurrent objectives and design.
\n(2) No continuation of the programme: both programmes\nwould be discontinued.
\n\nSpecific policy options for the Customs\narea.
\n(3) Increased support to EU legal obligations such as\nthe Modernised Customs Code (MCC).
\n(4) Increased support to EU legal obligations and\nfinancial support for technical capacity building.
\n(5) Increased support to EU legal obligations with a\nmaximised shared IT environment.
\n\nSpecific policy options for the taxation\narea:
\n(6) Upgrade the baseline.
\n(7) Upgrade and cater for new policies.
\nThe impact assessments lead to the following\nrecommendation:
\n\n· \nfor Customs, Option 3, the \"Increased support\nto EU legal obligations such as the Modernised Customs Code (MCC)\"\noption is the preferred option. This\npolicy option covers the deployment of new IT systems as defined in\nEU customs legislation, gradually introducing a shared development\nmodel for the IT systems and modernising the underlying governance,\narchitecture and technology.
\n\n· \nfor taxation, Option 6, the \"Upgrade the\nbaseline\" option is the preferred one. Compared to the present programme, this option puts\nadditional focus on the fight against tax fraud, avoidance and\nevasion, addressing the high administrative burden for taxpayers\nand tax administrations and envisages cooperation with third\ncountries and third parties. This policy option requires only a\nmarginally higher budget compared to the present Fiscalis\nprogramme.
\nLEGAL BASIS: Articles 33 and 114 of the Treaty on the\nFunctioning of the European Union.
\nCONTENT: The proposed programme will support the\ncooperation between the customs and tax authorities and\nother parties concerned. It is the successor programme of both the\nCustoms 2013 and Fiscalis 2013 programmes\nwhich end on 31 December 2013.
\nThe proposed FISCUS Programme will support: (i)\ncustoms and tax cooperation in the Union clustered around human\nnetworking and competency building; and (ii) IT capacity\nbuilding.
\nThe first cluster allows for the exchange of\ngood practices and operational knowledge amongst the Member States\nand other countries participating in the programme. The second\ncluster enables the programme to fund cutting-edge IT\ninfrastructure and systems that allow customs and tax\nadministrations in the Union to evolve to fully-fledged\ne-administrations.
\nScope: for customs\nrelated aspects, the scope of the programme is specifically\noriented towards the functioning of the EU Customs Union. For the\ntaxation related aspects, the programme has been brought in line\nwith recent Union tax legislation meaning that it will not only\ncover VAT, excised duties and taxes on income and capital but also\nother taxes which are subject of EU tax legislation.
\nParticipation: the\nFISCUS Programme will be open for participation to the Member\nStates, candidate countries and potential candidates. Countries of\nthe European Neighbourhood Policy will also have the option of\ntaking part in the Programme under certain conditions. Lastly,\n'external experts' might also participate in specific actions (e.g.\nrepresentatives of other authorities, trade, national and\ninternational organisations, and possibly other\nexperts).
\nSpecific objectives: in\norder to provide an adequate answer to the future challenges in the\ncustoms and tax area in the Union, the following specific\nobjectives have been defined for the programme:
\n\n· \nto support the preparation, coherent application\nand effective implementation of Union law in the fields of customs\nand taxation;
\n\n· \nto contribute to the efficient functioning of\ncustoms and tax authorities by improving their administrative\ncapacity and reducing the administrative burden;
\n\n· \nto prevent fraud and tax evasion and to enhance\ncompetitiveness, safety and security by enhancing cooperation with\ninternational organisations, other governmental authorities, third\ncountries, economic operators and their organisations;
\n\n· \nto strengthen the competitiveness of European\nbusinesses through the facilitation of trade and the reduction of\ncompliance costs;
\n\n· \nto protect the financial and economic interests\nof the European Union and its Member States through the fight\nagainst fraud and tax evasion;
\n\n· \n(for the Customs Sector) to support customs in\nprotecting citizens and the economy in terms of safety and\nsecurity, and in protecting the environment.
\nNew joint action tools:\nsteering groups (only new for taxation) will perform\nactivities of a coordinating nature and be usually composed of all\ninterested Participating Countries. Expert teams are\nstructured forms of cooperation, pooling expertise and/or\naddressing specific operational activities. Lastly, actions for\npublic administration capacity building will support customs\nand tax authorities that face particular difficulties, be it\nlacking knowledge, expertise, organisational or any other\ndeficiencies.
\nAs regards the European Information Systems, the new\nprogramme defines \"Union components\" as IT assets and\nservices which concern some or all of the Member States and are\nowned or acquired by the Commission. These Union components are\ndescribed in Annex 2 point 4 of the proposed act.
\nThe \"national components\" are all components\nwhich are not \"Union components\". They are developed, installed and\noperated by Member States, and thus subject to the funding and\nresponsibility of Member States.
\nBUDGETARY IMPLICATIONS: this Regulation on the FISCUS\nProgramme contains a budgetary framework of EUR 777 600 000\n(in current prices) for the period of 2014-2020.
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