2018/0233(COD)

Fiscalis programme for cooperation in the field of taxation 2021–2027

Awaiting committee decision

2018/0233(COD) Fiscalis programme for cooperation in the field of taxation 2021–2027
RoleCommitteeRapporteurShadows
Opinion BUDG DOS SANTOS Manuel (S&D)
Lead ECON GIEGOLD Sven (Verts/ALE) STOLOJAN Theodor Dumitru (EPP), BAYET Hugues (S&D), ZĪLE Roberts (ECR), CORNILLET Thierry (ALDE), SCHIRDEWAN Martin (GUE/NGL), KAPPEL Barbara (ENF)
Lead committee dossier: ECON/8/13629
Legal Basis TFEU TFEU 114, TFEU TFEU 197-p2
Subjects
Links

Activites

  • 2018/06/14 Committee referral announced in Parliament, 1st reading/single reading
  • 2018/06/08 Legislative proposal published
    • COM(2018)0443 summary
    • DG {u'url': u'http://ec.europa.eu/info/departments/taxation-and-customs-union_en', u'title': u'Taxation and Customs Union'}, MOSCOVICI Pierre

Documents

AmendmentsDossier
35 2018/0233(COD) Fiscalis programme for cooperation in the field of taxation 2021–2027
2018/09/18 ECON, ECON 35 amendments...
source: PE-627.748

History

(these mark the time of scraping, not the official date of the change)

2018-09-12
activities/0/commission/0 added
DG
Commissioner
MOSCOVICI Pierre
activities/0/docs/0/text added
  • PURPOSE: to establish the fiscalis programme for cooperation in the field of taxation for the period 2021-2027.

    PROPOSED ACT: Regulation of the European Parliament and of the Council.

    ROLE OF THE EUROPEAN PARLIAMENT: the European Parliament decides in accordance with the ordinary legislative procedure and on an equal footing with the Council.

    BACKGROUND: the fiscalis 2020 programme and its predecessors have significantly contributed to facilitating and enhancing cooperation between tax authorities within the Union. The added value of those programmes, including as regards the protection of the financial and economic interests of Member States of the Union and of taxpayers, has been recognised by the tax authorities of the participating countries.

    The Union and the national tax authorities still suffer from insufficient capacity and insufficient cooperation – both within the EU and with third countries – to carry out effectively and efficiently their missions. They need to provide quick and joint responses to emerging problems such as tax fraud, tax evasion and tax avoidance, digitalisation and new business models, while at the same time preventing unnecessary administrative burden for citizens and businesses in cross-border transactions.

    Therefore, the Commission is proposing a new fiscalis programme under the Single Market, Innovation and Digital budget heading. It shall comprise means and a budget which shall support tax policy and tax authorities through administrative and IT capacity building activities and operational cooperation.

    CONTENT: the proposal for a Regulation - presented for a Union of 27 Member States - seeks to establish the fiscalis programme for cooperation in the field of taxation for the period 2021-2027, which will succeed the Fiscalis 2020 programme.

    Objective: the programme has the general objective to support tax authorities and taxation to enhance the functioning of the single market, foster Union competitiveness and protect the financial and economic interests of the Union and its Member States. It supports tax policy, tax cooperation and administrative capacity building, including human competency and the development and operation of the European electronic systems.

    The programme shall be open to participation by Member States, acceding, candidate and potential candidate countries. The implementation of the programme will occur through the most commonly used spending mechanisms of Union budget, namely public procurement and grants.

    Eligible actions: the proposed Regulation provides mechanisms, means as well as the necessary funding aiming to support tax policy and to improve cooperation between tax authorities. The proposed measure comprises inter alia meetings and similar ad-hoc events, project-based structured collaboration and human competency and capacity building actions, in which Member States and their officials may participate on a voluntary basis.

    IT capacity: the proposal provides an improved framework and governance for the IT capacity building actions carried out under the programme. An improved definition of common components and national components reflecting better the reality of IT projects and their features has been integrated. The tasks incumbent on the Commission on the one hand, and the Member States on the other hand, have been listed

    A multi-annual strategic plan for taxation to be drawn up by the Commission, in partnership with the Member States, shall allow for a better planning of budgetary and human resources both at national and EU level. The Commission and the Member States shall ensure jointly the development and operation, including the design, specification, conformance testing, deployment, maintenance, evolution, security, quality assurance and quality control, of the European electronic systems listed in the multi-annual strategic plan for taxation.

    Proposed budget: under the proposed new multiannual financial framework, the programme shall have an overall budget of EUR 270 million (in current prices) for the period 2021-2027. The vast majority of the proposed budget will be spent on IT capacity building activities.

activities/1 added
date
2018-06-14
body
EP
type
Committee referral announced in Parliament, 1st reading/single reading
committees
committees/0/date added 2018-07-11
committees/0/rapporteur added
  • group
    S&D
    name
    DOS SANTOS Manuel
committees/1/date added 2018-06-20
committees/1/rapporteur added
  • group
    Verts/ALE
    name
    GIEGOLD Sven
committees/1/shadows added
  • group
    EPP
    name
    STOLOJAN Theodor Dumitru
  • group
    S&D
    name
    BAYET Hugues
  • group
    ECR
    name
    ZĪLE Roberts
  • group
    ALDE
    name
    CORNILLET Thierry
  • group
    GUE/NGL
    name
    SCHIRDEWAN Martin
  • group
    ENF
    name
    KAPPEL Barbara
other/0 added
body
EC
dg
commissioner
MOSCOVICI Pierre
procedure/dossier_of_the_committee added ECON/8/13629
procedure/legislative_priorities added
    procedure/stage_reached changed
    Old
    Preparatory phase in Parliament
    New
    Awaiting committee decision
    2018-06-14
    2018-06-13
    2018-06-09

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