Brussels, 14/10/2008 (Agence Europe) - On Thursday 9 October 2008, the European Commission adopted an assessment of the 2003-2007 Fiscalis programme that aims to improve the functioning of tax systems within the common market. In general, the European Commission believes the programme has achieved its aims but is making a number of recommendations to the Commission and member states.
The Commission believes that the general aim of the programme (boosting cooperation among the participating countries, their civil services and officials) has been achieved. Officials have been able to work together widely and effectively through the introduction and use of information and communications systems. Although these systems can still be improved in terms of speed, accuracy and reliability of the data, the Commission argues that they appear to be a useful, if not vital, tool for connecting up the various national civil services, particularly the sections working on indirect taxation. Common action like seminars, exchanges of officials, multilateral controls and project groups has encouraged “broad cooperation” on various issues, like the creation of networks of tax officials, adds the Commission, which encourages the countries involved to increase their cooperation in multilateral controls, for example. The degree to which they cooperate, however, depends to a large extent on the participants themselves and their job within the national tax offices, explains the report.
Indirect taxation (VAT and customs) is the main area covered by Fiscalis. A raft of action has been organised in this domain, explains the Commission. There has been less action in connection with direct taxation but cooperation in direct taxation is seen as growing in importance and is expected to expand in the future.
Aware that the Fiscalis 2008-2013 programme was only adopted in November 2007 (see EUROPE 9550), the assessment still makes recommendations to the Commission (EC) and/or the countries involved (CI). It asserts that it is necessary to: - continue to ensure the programme is flexible (EC); - classify Fiscalis activities and linking up each type of action with its objectives and making information about details of the programme and its impact more accessible for stakeholders (EC); - introduce, in addition to existing indicators for IT and communications systems, performance and outcome indicators for the programme as a whole (EC); - collect information on real outcomes in a structured manner and establishing ways of controlling various activities and studying the option of using online assessment and reporting tools (EC/CI); - improve and structure the dissemination of information on the results of Fiscalis (EC); - raise awareness among high-ranking officials in national tax offices through action to improve the dissemination of information (EC/CI); - ensure that the networks set up among officials continue to exist after the end of the Fiscalis activities; - continue to optimise communications and information exchange systems and encourage national stakeholders to boost transmission speeds and the accuracy of the information supplied (EC/CI); - create common training modules on taxation-related issues and continue to encourage mixed training (EC/CI); - encourage the use of multilateral controls by all member states where appropriate. The Commission stresses that multilateral controls are a vital tool for effective control of proper application of EU legislation and tackling fraud and tax evasion and act as an effective deterrent to taxpayers tempted to defraud the tax office (EC/CI); - consider organising activities vis-a-vis taxes on insurance premiums and make greater efforts to encourage the exchange of ideas upstream on existing and future problems (EC/CI); - increase Fiscalis' visibility and ensure that it is a synonym for tax cooperation within the EU. The report suggests making greater use of the Fiscalis logo to flag up Fiscalis tools, activities and outcomes (CE/CI). (O.L./transl fl)