General Cooperation [EU]
Supporting EU cooperation in the field of taxation: Fiscalis (2021-2027)
SUMMARY OF:
Regulation (EU) 2021/847 establishing the ‘Fiscalis’ programme for cooperation in the field of taxation
WHAT IS THE AIM OF THE REGULATION?
It establishes the Fiscalis programme for cooperation in the field of taxation*. This runs for the duration of the European Union’s (EU) 2021-2027 multiannual financial framework. It sets out the programme’s:
general and specific objectives
amount, forms and rules of EU funding.
KEY POINTS
The legislation’s general objectives are to support tax authorities and taxation to:
enhance the internal market;
foster EU competitiveness and fair competition in the EU;
protect EU and national financial and economic interests, including against tax fraud, evasion and avoidance;
improve tax collection.
The programme’s specific objectives are to:
support tax policy and implementation of EU law relating to taxation;
foster cooperation between tax authorities, including the exchange of tax information;
support administrative capacity building, including as regards human competency and the development and operation of European electronic systems.
The 7-year budget to implement the programme is €269 million (current prices). This may:
cover a range of activities, such as expenses for programme management related activities, studies, meetings of experts, information and communication actions, information technology networks and technical and administrative assistance;
finance up to 100% of a project’s eligible costs;
provide funding, in particular through grants, prizes, procurement and reimbursement of expenses of external experts;
support activities already financed from other EU funding sources, providing that the different contributions do not cover the same costs.
The programme is open to the participation of non-EU countries, subject to certain conditions. In particular, these countries must allow access to the European Court of Auditors and the European Anti-Fraud Office (OLAF), which may carry out investigations, including on-the-spot checks and inspections, to protect the EU’s finances. External experts — such as those from non-EU countries not associated with the programme, including least-developed countries — may participate in the programme’s actions.
Activities eligible for funding include:
meetings and similar ad hoc events;
project-based collaboration;
IT capacity building, in particular the development and operation of European electronic systems;
human competency building and other capacity-building actions;
support measures, such as studies and innovation activities, in particular proofs of concept, pilot projects and communication actions.
Annex III identifies possible priorities:
implementing EU tax law, staff training, administrative cooperation and recovery of claims;
exchanging information, improving its use and developing standard IT formats;
supporting digitalisation and updating methodologies in tax authorities;
sharing of best practice, especially to combat VAT fraud.
The European Commission and the EU Member States:
jointly develop and operate the European electronic systems;
establish, and keep up to date, a multiannual strategic plan for taxation (MASP-T) which
lists all relevant tasks, such as design, conformance testing, deployment, maintenance, security and quality control for the European electronic systems
classifies which components are EU, national or combined
covers innovation, pilot actions and supporting methodologies and tools.
The Commission:
adopts multiannual work programmes by means of implementing acts;
draws up a public annual report, no later than 31 October, based on regular and annual reports from Member States, on progress — measured by the indicators in Annex II — in implementing the MASP-T;
provides an interim evaluation of the programme no later than 4 years after its start and a final evaluation within the same time frame of its completion to the European Parliament, the Council of the European Union, the European Economic and Social Committee and the European Committee of the Regions;
may adopt implementing and delegated acts;
is supported by the Fiscalis Programme Committee.
Annex II establishes indicators to report on the progress towards the achievement of the programme’s specific objectives. These indicators can be reviewed or complemented and the regulation can be supplemented with rules on the establishment of a monitoring and evaluation framework by the Commission’s adopted delegated acts.
The legislation requires:
recipients of EU funding to acknowledge their source and provide effective and targeted information on their activities and results to audiences ranging from the media to the public;
the Commission to conduct information and communication actions about the programme.
The regulation:
repeals Regulation (EU) No 1286/2013 setting up Fiscalis 2020 from 1 January 2021;
allows activities under Regulation (EU) No 1286/2013 to continue until their closure.
FROM WHEN DOES THE REGULATION APPLY?
It has applied since 1 January 2021.
BACKGROUND
Fiscalis 2027 replaces Fiscalis 2020, which ran from 2014 to 2020. The new programme increases the EU’s support to national tax authorities to promote cooperation in the field of taxation and help improve the implementation of tax policy.
For more information, see:
Fiscalis 2021-2027 (European Commission).
KEY TERMS
Taxation: this covers the design, administration, enforcement and compliance of value added tax, alcohol and tobacco excise duties, energy and electricity taxes and other national taxes and duties levied on the EU’s behalf.
MAIN DOCUMENT
Regulation (EU) 2021/847 of the European Parliament and of the Council of 20 May 2021 establishing the ‘Fiscalis’ programme for cooperation in the field of taxation and repealing Regulation (EU) No 1286/2013 (OJ L 188, 28.5.2021, pp. 1-17)
RELATED DOCUMENTS
Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (OJ L 193, 30.7.2018, pp. 1-222)
last update 22.07.2021