REPORT on the proposal for a decision of the European Parliament and of the Council establishing a Community programme to improve the operation of taxation systems in the internal market (Fiscalis 2013)

2.4.2007 - (COM(2006)0202 – C6‑0159/2006 – 2006/0076(COD)) - ***I

Committee on Economic and Monetary Affairs
Rapporteur: Hans-Peter Martin

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DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION

on the proposal for a decision of the European Parliament and of the Council establishing a Community programme to improve the operation of taxation systems in the internal market (Fiscalis 2013)

(COM(2006)0202 – C6‑0159/2006 – 2006/0076(COD))

(Codecision procedure: first reading)

The European Parliament,

–   having regard to the Commission proposal to the European Parliament and the Council (COM(2006)0202)[1],

–   having regard to Article 251(2) and Article 95 of the EC Treaty, pursuant to which the Commission submitted the proposal to Parliament (C6‑0159/2006),

–   having regard to Rule 51 of its Rules of Procedure,

–   having regard to the report of the Committee on Economic and Monetary Affairs and the opinions of the Committee on Budgets and the Committee on Budgetary Control (A6‑0117/2007),

1.  Approves the Commission proposal as amended;

2.   Takes the view that the financial framework referred to in the legislative proposal must be consistent with the ceiling for Heading 1A of the new multiannual financial framework, and points out that the annual amount will be laid down during the annual budgetary procedure, pursuant to the provisions of Point 37 of the Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the European Commission on budgetary discipline and sound financial management[2];

3.  Calls on the Commission to refer the matter to Parliament again if it intends to amend the proposal substantially or replace it with another text;

4.  Instructs its President to forward its position to the Council and Commission.

Text proposed by the Commission	Amendments by Parliament
Amendment 1 Recital 1
(1) The major objectives for the Community over the next years are to create growth and jobs, as laid down in the re-launch of the Lisbon strategy. Decision No 888/98/EC of the European Parliament and the Council of 30 March 1998 establishing a programme of Community action to ameliorate the indirect taxation systems of the internal market (Fiscalis programme) (hereinafter "the 2002 programme") and Decision No 2235/2002/EC of the European Parliament and the Council of 3 December 2002 adopting a Community programme to improve the operation of taxation systems in the internal market (Fiscalis 2003 – 2007) (hereinafter "the 2007 programme") have significantly contributed to the achievement of those objectives for the periods 1998 to 2002 and 2003 to 2007. It is therefore appropriate to continue the activities commenced under those programmes. This programme should be established for a period of six years to align its duration with that of the Multi-Annual Financial Framework contained in the Inter-institutional agreement of (date to be inserted) between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management1.	(1) Decision No 888/98/EC of the European Parliament and the Council of 30 March 1998 establishing a programme of Community action to ameliorate the indirect taxation systems of the internal market (Fiscalis programme) (hereinafter "the 2002 programme") and Decision No 2235/2002/EC of the European Parliament and the Council of 3 December 2002 adopting a Community programme to improve the operation of taxation systems in the internal market (Fiscalis 2003 – 2007) (hereinafter "the 2007 programme") have significantly contributed to the achievement of the objectives of the Treaty. It is therefore appropriate to continue the activities commenced under those programmes. This programme should be established for a period of six years to align its duration with that of the Multi-Annual Financial Framework contained in the Inter-institutional agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management1.
__________ 1 To be inserted in the course of the negotiations.	__________ 1 OJ C 139, 14.6.2006, p. 1.
Amendment 2 Recital 2
(2) Efficient, effective and extensive co-operation among current and possible future Member States and between them and the Commission is a key element for the functioning of the taxation systems and the fight against fraud. Since tax fraudsters do not limit their activities to the territory of the Community, this programme should provide the possibility to develop co-operation with and assistance to third countries. It should also help to identify legislation and administrative practices which may hamper co-operation and possible remedies for obstacles to such cooperation.	(2) In the internal market, the effective, uniform and efficient application of Community law is essential for the functioning of taxation systems, in particular for the protection of national financial interests through combating tax evasion and tax avoidance, avoiding distortions of competition and reducing burdens on administrations and taxpayers. Achieving such an effective, uniform and efficient application of Community law is a matter for the Community acting in partnership with the Member States. Efficient and effective co-operation among current and possible future Member States and between them and the Commission is the key element for the functioning of the taxation systems and the fight against fraud. It should also help to identify legislation and administrative practice which may hamper co-operation and possible remedies for obstacles to such cooperation.
Amendment 3 Recital 4
(4) In order to support tax reforms in countries participating in the European Neighbourhood Policy, it is appropriate to provide for the possibility, under certain conditions, of their participation in selected activities of the programme.	deleted
Amendment 4 Recital 7
(7) The experience gained from the 2002 and 2007 programmes has indicated that the coordinated development and implementation of a common training programme contributes significantly to the objectives of the programme, in particular in achieving a higher common standard of understanding of Community law. The opportunities offered by an electronic learning environment should be fully explored.	(7) The experience gained from the 2002 and 2007 programmes has indicated that the coordinated development and implementation of a common training programme contributes significantly to the objectives of the programme, in particular in achieving a higher standard of understanding of Community law. The opportunities offered by an electronic learning environment should be fully explored.
Amendment 5 Recital 9
(9) It is appropriate to provide the possibility to organise certain activities with the participation of administrations of third countries, representatives of international organisations and taxable persons or their organisations.	(9) It is appropriate to provide the possibility to organise certain activities with the participation of experts, such as officials, of third countries or representatives of international organisations.
Amendment 6 Recital 10
(10) The mid-term evaluation of the 2007 programme has confirmed the need for organising in a more structured way the information sharing and knowledge exchange between administrations, between administrations and the Commission as well as the consolidation of knowledge created during programme events. Therefore, particular attention should be paid to information sharing and knowledge management.	(10) The mid-term evaluation of the 2007 programme has confirmed that information resulting from programme activities should be made available to all participating countries and the Commission.
Amendment 7 Recital 12
(12) This Decision establishes a financial framework for the entire duration of the programme, which is to be the principal point of reference for the budgetary authority, within the meaning of point 33 of the Inter-institutional agreement of 6 May 1999 between the European Parliament, the Council and the Commission on budgetary discipline and improvement of the budgetary procedure1. ______________ 1 OJ C 172, 18.6.1999, p. 1, agreement as last amended by Decision 2003/429/EC (OJ L 147, 14.6.2003, p. 25).	(12) This Decision establishes a financial envelope for the entire duration of the programme, which is to be the prime reference for the budgetary authority during the annual budgetary procedure, within the meaning of point 37 of the Inter-institutional agreement of 17 May 2006on budgetary discipline and sound financial management.
Amendment 8 Article 1, paragraph 1
1. A multiannual Community action programme (Fiscalis 2013) hereinafter referred to as ‘the programme’, is hereby established for the period 1 January 2008 to 31 December 2013 to improve the operation of the taxation systems of the internal market.	1. A multiannual Community action programme (Fiscalis 2013) hereinafter referred to as ‘the programme’, is hereby established for the period 1 January 2008 to 31 December 2013 to improve the operation of the taxation systems in the internal market.
Amendment 9 Article 1, paragraph 2, point (b)
(b) multilateral controls;	(b) multilateral controls as defined in Article 2(3a);
Amendment 10 Article 1, paragraph 2, point (f)
(f) any other activities required for the realisation of the objectives of the programme.	(f) other similar activities required for the realisation of the objectives of the programme.
Amendment 11 Article 1, paragraph 2, subparagraph 1 a (new)
	Participation in activities mentioned in subparagraph 1 points (b) to (f) shall be on a voluntary basis.
Amendment 12 Article 2, point 1, point (b)
(b) Excise duties on alcohol and tobacco products and energy products;	(b) Excise duties on alcohol as provided for in Council Directive 92/83/EEC1, tobacco products as provided for in Council Directive 95/59/EC2 and taxes on energy products and electricity as provided for in Council Directive 2003/96/EC3;
	___________________ 1 Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages (OJ L 316, 31.10.1992, p. 21). 2 Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco (OJ L 291, 6.12.1995, p. 40). Directive as last amended by Directive 2002/10/EC (OJ L 46, 16.2.2002, p. 26). 3 Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ L 283, 31.10.2003, p. 51). Directive as last amended by Directive 2004/75/EC (OJ L 195, 2.6.2004, p. 31).
Amendment 13 Article 2, point 3 a (new)
	(3a) "multilateral control" means a co-ordinated control of the tax liability of one or more related taxable persons, organised by two or more participating countries including at least one Member State, and who have common or complementary interests.
Amendment 14 Article 3, paragraph 3
3. The programme may also be open to the participation of certain partner countries of the European Neighbourhood Policy if these countries have reached a sufficient level of approximation of the relevant legislation and administrative methods to those of the Community and in accordance with provisions to be determined with those countries following the establishment of framework agreements concerning their participation in Community programmes.	deleted
Amendment 15 Article 3, paragraph 4
4. Participating countries shall be represented by members of the relevant administration.	4. Participating countries shall be represented by officials and/or authorised experts.
Justification
The participation of experts might put forward new and fresh ideas and creates an opportunity to represent business community's point of view.
Amendment 16 Article 4, title
Objectives	Fixing objectives and indicators
Amendment 17 Article 4, paragraph 1
1. The overall objective of the programme shall be to improve the proper functioning of the taxation systems in the internal market by increasing co-operation between participating countries, their administrations and other bodies.	1. The overall objective of the programme shall be to improve the proper functioning of the taxation systems in the internal market by increasing co-operation between participating countries, their administrations and officials.
Justification
Even the European Confederation of Independent Trade Unions notes that “particularly in the tax field, there is often a yawning gap between theory and practice, and seminars involving highly-qualified staff often disregard issues relating to practice”, and therefore calls for seminars to be geared more closely to actual practice.
Amendment 18 Article 4, paragraph 2, introductory part
2. The objectives of the programme shall be:	2. The specific objectives of the programme shall be:
Amendment 19 Article 4, paragraph 2, point (a), introductory part
(a) in respect of value added tax, excise duties and taxes on income and on capital:	(a) in respect of value added tax and excise duties:
Amendment 20 Article 4, paragraph 2, point (a a) (new)
	(aa) in respect of taxes on income and on capital:
	(i) to secure efficient and effective information exchange and administrative cooperation, including the sharing of good administrative practices; and
	(ii) to enable officials to achieve a high standard of understanding of Community law and of its implementation in Member States.
Amendment 21 Article 4, paragraph 2, point (c)
(c) in respect of candidate and potential candidate countries, to meet the special needs of those countries in the field of tax legislation and administrative capacity;	(c) in respect of candidate and potential candidate countries, to meet the special needs of those countries so that they take the necessary measures for accession in the field of tax legislation and administrative capacity;
Amendment 22 Article 4, paragraph 2, point (d)
(d) in respect of third countries, in particular those of the partner countries of the European Neighbourhood policy, to improve cooperation with the tax administrations of those countries.	deleted
Amendment 23 Article 5
The Commission shall, in accordance with the procedure referred to in Article 16(2), annually establish a work programme.	The Commission shall, in accordance with the procedure referred to in Article 16(2), annually establish a work programme. The work programme shall be based on a schedule of actions envisaged for the budgetary year concerned and the expected breakdown of the funds. The work programme shall be published on the Internet website of the Commission.
Amendment 24 Article 5, paragraph 1 a (new)
	The work programme shall contain indicators for the programme objectives referred to in Article 4(2), which shall be used for the mid-term and final evaluations of the programme under Article 18.
Justification
In both programmes (Customs and Fiscalis 2013), for all measures taken under them, precisely defined objectives and measurable indicators should be laid down and analysed and form the basis for the decision on measures eligible for assistance. Incorporating indicators into the work programme would make it easier to draw up the mid-term and final reports.
Amendment 25 Article 6, paragraph 1
1. The Commission and the participating countries shall ensure that the communication and information exchange systems set out in paragraph 2 are operational.	1. The Commission and the Member States shall ensure that the communication and information exchange systems set out in paragraph 2 are operational.
Amendment 26 Article 6, paragraph 2, point (e)
(e) any new tax related communication and information exchange systems, established under Community legislation and provided for in the Work Programme referred to in Article 5.	(Does not apply to the English version)
Amendment 27 Article 6, paragraph 3, subparagraph 1
3. The Community components of the communication and information exchange systems shall be the hardware, software and network connections, which are common to all participating countries.	3. The Community components of the communication and information exchange systems shall be the hardware, software and network connections, which are common to all Member States.
Amendment 28 Article 6, paragraph 4, subparagraph 1
4. The non-Community components of the communication and information-exchange systems shall comprise the national databases forming part of these systems, the network connections between the Community and non-Community components and such software and hardware as each participating country deems appropriate for the full operation of those systems throughout its administration.	4. The non-Community components of the communication and information-exchange systems shall comprise the national databases forming part of these systems, the network connections between the Community and non-Community components and such software and hardware as each Member State deems appropriate for the full operation of those systems throughout its administration
Amendment 29 Article 6, paragraph 4, subparagraph 2
The participating countries shall ensure that the non-Community components are kept operational and shall assure the interoperability of these components with the Community components.	The Member States shall ensure that the non-Community components are kept operational and shall assure the interoperability of these components with the Community components.
Amendment 30 Article 6, paragraph 5
5. The Commission shall co-ordinate, in co-operation with the participating countries, those aspects of the establishment and functioning of the Community and non-Community components of the systems and infrastructure referred to in paragraph 2 which are necessary to ensure their operability, interconnectivity and continuous improvement. The schedules and deadlines established for that purpose shall be complied with by the participating countries.	5. The Commission shall co-ordinate, in co-operation with the Member States, those aspects of the establishment and functioning of the Community and non-Community components of the systems and infrastructure referred to in paragraph 2 which are necessary to ensure their operability, interconnectivity and continuous improvement. The schedules and deadlines established for that purpose shall be complied with by the Member States.
Amendment 31 Article 6, paragraph 6
6. The Commission may make the communication and information exchange systems available to other public services for tax or non-tax purposes provided that a financial contribution is paid to the programme budget.	deleted
Amendment 32 Article 7
Member States and those countries which have bilateral or multilateral agreements on administrative cooperation and the exchange of information either with one another or with Member States permitting such activity shall organise and conduct multilateral controls in the form of a co-ordinated control of the tax liability of one or more related taxable persons established in different participating countries.	Participating countries shall choose from among the multilateral controls organised by them those whose costs are to be borne by the Community in accordance with Article 14. After each such control an evaluation report shall be submitted to the Commission.
The countries taking part in such multilateral controls may have common or complementary interests and shall report on the outcome of such controls to the Commission.
Amendment 33 Article 8
The Commission and the participating countries shall together organise seminars and project groups and ensure the dissemination of the outcome of such seminars and project groups.	The Commission and the participating countries shall together organise seminars and project groups.
Amendment 34 Article 9, paragraph 1
1. Participating countries shall organise working visits for officials. The working visits may not exceed one month. Each working visit shall be targeted on a particular professional activity and shall be sufficiently prepared and subsequently evaluated by the officials and administrations concerned.	1. Participating countries may organise working visits for officials. The working visits shall not exceed one month. Each working visit shall be targeted on a particular professional activity and shall be sufficiently prepared, monitored and subsequently evaluated by the officials and administrations concerned.
Justification
Participation in working visits shall not be obligatory.
Amendment 35 Article 9, paragraph 3
3. During the working visit, the civil liability of the visiting official in the performance of his duties shall be treated in the same way as that of officials of the host administration. Visiting officials shall be bound by the same rules of professional secrecy as national officials.	3. During the working visit, the civil liability of the visiting official in the performance of his duties shall be treated in the same way as that of officials of the host administration. Visiting officials shall be bound by the same rules of professional secrecy and transparency as national officials.
Justification
Both transparency and secrecy rules shall be respected.
Amendment 36 Article 10, paragraph 1, introductory part
1. The Commission, in cooperation with the participating countries, shall facilitate structured co-operation between national training bodies and officials responsible for training in taxation administrations, and in particular by the following means:	1. The participating countries, in cooperation with the Commission, shall facilitate structured co-operation between national training bodies and officials responsible for training in taxation administrations, and in particular by the following means:
Amendment 37 Article 10, paragraph 1, point (b)
(b) where appropriate, the coordination of the opening, to officials from all participating countries, of training courses in taxation where such courses are provided by a participating country for its own officials;	(b) where appropriate, the opening of training courses in the field of taxation to officials from all participating countries, where such courses are provided by a participating country for its own officials;
Amendment 38 Article 10, paragraph 1, point (c)
(c) where appropriate, the development of the necessary infrastructure and tools for common tax training and tax management.	(c) where appropriate, the development of the necessary tools for common tax training.
Amendment 39 Article 10, paragraph 2, subparagraph 1
2. Participating countries shall ensure that common training programmes and the common tax training infrastructure referred to in paragraph 1(c) are fully integrated within their national training programmes.	2. Participating countries shall, where appropriate, integrate the commonly developed training programmes referred to in paragraph 1(a) within their national training programmes.
Amendment 40 Article 10, paragraph 2, subparagraph 2
Participating countries shall also ensure that their officials receive the initial and continuous training necessary to acquire the common professional skills and knowledge in accordance with the training programmes and the linguistic training necessary for them to ascertain a sufficient standard of linguistic competence for participation in the programme.	Participating countries shall ensure that their officials receive the initial and continuous training necessary to acquire the common professional skills and knowledge in accordance with the training programmes and the linguistic training necessary for those officials to attain a sufficient standard of linguistic competence for participation in the programme.
Amendment 41 Article 11
Representatives of international organisations, administrations of third countries, taxable persons and their organisations may take part in activities organised under the programme whenever this is essential to carry out the objectives mentioned in Article 4.	Experts, such as representatives of international organisations and officials of third countries may take part in activities organised under the programme whenever this is essential to carry out the objectives mentioned in Article 4.
Amendment 42 Article 12
The Commission, in cooperation with the participating countries, shall develop the systematic and structured sharing of information resulting from programme activities.	Information resulting from programme activities mentioned in Article 1(2) shall be shared between participating countries and the Commission insofar as it contributes to the achievement of the programme objectives.
Amendment 43 Article 13, paragraph 2
2. The annual appropriations shall be authorised by the budgetary authority within the limits of the multi-annual scheme of the financial perspectives.	2. The annual appropriations shall be authorised by the budgetary authority within the limits of the multi-annual financial framework, pursuant to point 37 of the Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the European Commission on budgetary discipline and sound financial management.
Amendment 44 Article 14, paragraph 2, point (c)
(c) the organisational costs relating to seminars, as well as travel and living expenses incurred for the participation of external experts and participants referred to in Article 11;	(c) the organisational costs relating to seminars;
Amendment 45 Article 14, paragraph 2, point (c a) (new)
	(ca) the travel and living expenses incurred by experts participating in activities as provided for in Article 11;
Amendment 46 Article 14, paragraph 2, point (e)
(e) the costs of any other activity referred to in point f of Article 1(2).	(e) the costs of another activity as provided for in point (f) of Article 1(2), up to a maximum of 5 % of the overall cost of the programme.
Amendment 47 Article 14, paragraph 4
4. The Commission shall, in accordance with the procedure referred to in Article 16(2), adopt any necessary measures for the budget management of the programme.	4. The Commission shall, in accordance with the procedure referred to in Article 16(2), adopt any necessary measures for the budget management of the programme. The Commission shall submit the draft implementing measures to Parliament in good time so that, where necessary, Parliament may deliver its opinion in accordance with Article 8 of Decision 1999/468/EC before the measure is adopted.
Justification
Replaces Amendment 11 and makes it possible to adopt non-legislative measures under the comitology method in order to permit the requisite flexibility. Since, regrettably, the Commission often forwards the information required under Decision 1999/468/EC so late that Parliament can no longer make an appropriate response, however, that provision should also be included.
Amendment 48 Article 14, paragraph 5, subparagraph 1 a (new)
	The share of administrative expenditure shall in general not exceed 5 % of the overall cost of the programme, including administrative expenditure attributed to the Commission.
Amendment 49 Article 14 a (new)
	Article 14a Applicability of the Financial Regulation The provisions of Title VI of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities1 (hereinafter 'the Financial Regulation') shall apply to all grants within the meaning of that Title VI awarded pursuant to this Decision. In particular, a prior written agreement within the meaning of Article 108 of the Financial Regulation and its detailed implementing rules shall be concluded with the beneficiaries, who shall state their agreement to an audit by the European Court of Auditors into the use made of the financing granted. Such audits may be performed without prior notice. __________________ 1OJ L 248, 16.9.2002, p. 1. Regulation as amended by Regulation No 1995/2006 (OJ L 390, 30.12.2006, p. 1).
Justification
Should the Commission conclude framework partnership agreements, it should comply with the relevant provisions of the Financial Regulation without exception. Since those provisions do not deal exclusively with financial control, the applicability of the Financial Regulation should be laid down in a separate article.
Amendment 50 Article 15
Financing decisions and any agreements or contracts resulting from this Decision shall be subject to financial control, and if necessary, on the spot audits by the Commission, including the European Anti-Fraud Office (OLAF), and by the European Court of Auditors. Any grants made pursuant to this Decision shall be subject to agreement in writing, in advance, by the beneficiaries. Such agreement shall contain the acceptance of the beneficiaries to an audit by the European Court of Auditors into the use made of the financing granted.	Financing decisions and any agreements or contracts resulting from this Decision shall be subject to financial control, and if necessary, on the spot audits by the Commission, in particular the European Anti-Fraud Office (OLAF), and by the European Court of Auditors.
Justification
Audits are much more effective if performed without prior notice. For that reason, a provision requiring the Member States to accept such audits should be incorporated into the text of the decision. The contracting parties' obligations under the Financial Regulation do not concern only financial control and are therefore dealt with in a separate, new Article 14a, 'Applicability of the Financial Regulation'.
Amendment 51 Article 16, paragraph 3 a (new)
	3a. The Commission will inform the competent committees of the European Parliament on the rules of procedure adopted by and the composition of the Committee.
Justification
For a good transparency the Commission will inform the competent committees of the European Parliament.
Amendment 52 Article 18, paragraph 1, subparagraph1
1. Mid-term and final evaluations of the programme shall be carried out under the responsibility of the Commission using the reports drawn up by the participating countries referred to in paragraph 2 of this Article and any other relevant information. The programme shall be evaluated in terms of the objectives set out in Article 4.	1. Mid-term and final evaluations of the programme shall be carried out under the responsibility of the Commission using the reports drawn up by the participating countries referred to in paragraph 2 of this Article and other relevant information. The programme shall be evaluated in terms of the objectives set out in Article 4.
Amendment 53 Article 18, paragraph 1, subparagraph 2
The mid-term evaluation shall review the results obtained from mid-term realisation of the programme in terms of effectiveness and efficiency, as well as the continued relevance of the initial objectives of the programme and impact of its activities. It shall also assess the use of funding and the progress of follow-up and implementation.	The mid-term evaluation shall review the results obtained from mid-term realisation of the programme in terms of effectiveness and efficiency, as well as the continued relevance of the objectives of the programme and impact of its activities. It shall also assess the use of funding and the progress of follow-up and implementation.
Amendment 54 Article 18, paragraph 1, subparagraph 3
The final evaluation shall concentrate on the effectiveness and efficiency of the activities of the programme.	The final evaluation shall concentrate on the effectiveness and efficiency of the activities of the programme. The mid-term and final evaluations shall be published on the Internet website of the Commission.
Amendment 55 Article 18, paragraph 2, point (a)
(a) by 31 March 2011 at the latest, a mid-term evaluation report on the programme’s relevance;	(a) by 31 March 2011 at the latest, a mid-term evaluation report on the programme’s relevance, effectiveness and efficiency;
Amendment 56 Article 18, paragraph 3, subparagraph 1, introductory part
3. On the basis of the reports referred to in paragraph 2 and any other relevant information, the Commission shall submit to the European Parliament and the Council the following reports:	3. On the basis of the reports referred to in paragraph 2 and other relevant information, the Commission shall submit to the European Parliament and the Council the following reports:
Amendment 57 Article 18, paragraph 3, subparagraph 1, points (a) and (b)
(a) by 30 September 2011 at the latest, a mid-term evaluation report and a communication on the desirability of continuing the programme, accompanied, where appropriate, by a proposal;	(a) by 31 July 2011 at the latest, a mid-term evaluation report and a communication on the desirability of continuing the programme, accompanied, where appropriate, by a proposal;
(b) by 30 September 2014 at the latest, the final evaluation report.	(b) by 31 July 2014 at the latest, the final evaluation report.
Justification
The dates for the submission of reports by the Commission to Parliament, the ESC and the CoR do not take sufficient account of the timetable for Parliament's budget procedure. Those deadlines should therefore be brought forward from 30 September to 31 July.

• [1]  Not yet published in OJ.
• [2]  OJ C 139, 14.6.2006, p. 1.

EXPLANATORY STATEMENT

General conclusions

People in all EU Member States are becoming increasingly sceptical about the use of tax money. Too often in the past funds have not been used for their intended purposes, and this is still the case today.

Accordingly, seeing that government budgets everywhere are being called upon to show the greatest possible economy, the same must apply to the EU programmes and to Fiscalis in particular. Hopefully under the 2007 German Presidency, which has made it one of its priority objectives to stem the advance of bureaucracy, it will be possible to arrive at sensible solution. Such a solution must be seen to be appropriate, but must take account as far as humanly possible of the taxpayer’s justified concern for efficiency and reduced costs.

So your rapporteur, while noting that the Commission is calling for an exorbitant increase to EUR 156.9 million for the Fiscalis 2013 budget – EUR 162 million if one includes EMCS (as compared to less than EUR 100 million for 2007, including EMCS) – considers the only appropriate solution is to reinstate the existing budget. The Commission, on the other hand, thinks that the expenditure on working visits and seminars, for example, should be almost doubled. And yet even the European Confederation of Independent Trade Unions notes that “particularly in the tax field, there is often a yawning gap between theory and practice, and seminars involving highly-qualified staff often disregard issues relating to practice”, and therefore calls for seminars to be geared more closely to actual practice. In the exchange of views in the committee responsible, most of the shadow rapporteurs of the other political groups also warned against waste and “conference tourism”.

The Commission also calls for a “provision" of EUR 18.8 million for new developments in IT systems – even though such developments are at present completely impossible to predict – and EUR 45.3 million (as against EUR 18.5 million at present) for the CCN/CSI network. Your rapporteur is unable to see why either of these are necessary. On the other hand, your rapporteur’s amendments urge comprehensive transparency in connection with activities and expenditure under Fiscalis 2013.

Legislative background

The idea of the Fiscalis initiative came from earlier activities, namely the Matthaeus-Tax programme of 1993[1], concerning the vocational training of indirect taxation officials to prepare them for the implications arising out of the Internal Market and improve administrative co-operation. Coordinated development and implementation of a common training scheme and exchange of good practice should contribute to better understanding of Community law amongst the fiscal authorities of the Member States. Bringing the hitherto existing practices, subject to no real co-ordination, into a common framework seemed crucial.

Fiscalis 2013 is the third ‘edition’ of the programme to replace the Fiscalis 2007, introduced by the Decision of 1998 establishing a programme of Community action to ameliorate the indirect taxation systems[2].

Objectives of the Fiscalis 2013 programme

Fiscalis 2013 programme is a six year programme, aligned with the Financial Perspectives 2007 – 2013. Other modifications are the inclusion of the Excise Movement Control System (EMCS) established to monitor movement of excisable products and greater emphasis on combating tax fraud.

The main objective of the 2013 programme will remain assisting the European tax administrations to sustain and improve the functioning of the tax systems. It will focus on stimulating cooperation between them in order to raise revenue but should avoid red tape at the same time. One of its main priorities will also be support for the introduction of the new trans-European computerised system of information on taxable transactions.

Official objectives of Fiscalis 2013 are:

- increased knowledge via pan-European forum for exchange of opinions, information, practical application ‘tips’, etc. between the tax authorities;

- enhanced fight against tax fraud and illegitimate trade by strengthening administrative co-operation and mutual assistance (the new legal programme facilitating information exchange is already in place[3]) and improving the organisation of tax controls thanks to the list of good practices already drafted by the Member States and computerised systems of information;

- the cutting of the red-tape for taxable persons by looking at the optimal balance between controls and administrative burden such as it happened with the introduction of the VIES (VAT Identification Exchange System) to the Internet;

- establishing similar co-operation with tax administrations from third countries as tax fraud knows no borders.

Rapporteur’s position

Your Rapporteur brings your attention to the fact that the discussed proposal is one of the innumerable programmes seeking to improve the functioning of the internal market.

However, it needs to be remembered that these programmes must not become an end in themselves. Surely one should expect programme objectives set in 1993 to have been achieved by now: they should not need to be permanently renewed. Millions of European citizens rightly criticise the fact that many EU programmes no longer serve any obvious purpose other than to justify the existence of the bureaucratic apparatus, and that the amount spent is totally disproportionate to the end achieved.

Add to this the fact that your rapporteur never received other promised information, in spite of repeated requests, and a pattern begins to emerge. Your rapporteur also waited in vain for several weeks just to be told the names of new officials responsible under the German Presidency.

The rapporteur therefore cannot share the opinion that the experience gained from the hitherto provisions under Fiscalis programme proved all too efficient in bringing tax officials from different national administrations together in professional activities and to meet the set objectives.

It does not seem appropriate to axe the programme, but the proposed new objectives should be subjected to rigorous examination. We also need to look at whether there are any overlaps with other programmes. For example, stepping up the fight against corruption is repeatedly given as a reason for the desired exorbitant increase in the budget, but it is nowhere stated, either in the specific projects proposed or in the relevant Council and Commission officials' answers, how much this will actually cost. We need to prevent additional funding being spent under the cloak of a popular public concern – the fight against corruption – for ends which are in the last analysis mainly bureaucratic.

In fact, your rapporteur would welcome it if the new Member States and third countries were to become more closely involved in this way, particularly in combating corruption. However, here too there is a mismatch between the statements by the officials responsible and their ostensible popular objective. Only an insignificant proportion of the requested exorbitant budget increase will in fact be going to step up involvement by third countries. Finally, your rapporteur’s request, that the budget should be divided up according to regional priorities, has also not been complied with.

The Rapporteur takes therefore the view that the programme does not necessarily constitute a coherent strategy to provide a response to the new challenges, such as the Common Consolidated Company Tax Base (CCCTB), Home State Taxation, revision of the Invoicing Directive in 2008 or the most recent EU enlargements; whereas there is no doubt that threats, in particular quickly developing new tax fraud and illegitimate trade patterns distorting the functioning of the Internal Market, have their adverse impact on employment and undermine confidence in the Community’s fiscals systems.

However, no convincing proposals have been made under the programme to meet these challenges, or else they come under the auspices of other EU activities.

• [1]  Decision No 93/1998/EC of 29 October 1993, OJ L280 of 13.11.1993
• [2]  Decision No 888/98/EC of 30 March 1998, OJ L126 of 28.04.2008
• [3]  EC Regulation 1789(2003) of 7 October 2003

OPINION of the Committee on Budgets (27.2.2007)

for the Committee on Economic and Monetary Affairs

on the proposal for a decision of the European Parliament and of the Council establishing a Community programme to improve the operation of taxation systems in the internal market (Fiscalis 2013)
(COM(2006)0202 - C6-0159/2006 - 2006/0076(COD))

Draftsman: Ralf Walter

SHORT JUSTIFICATION

The Commission proposal to continue the Fiscalis programme to 2013 and to strengthen it is extremely welcome.

It is entirely consistent with the efforts which the Committee on Budgets and your draftsman have made over many years to increase awareness of the problem of VAT fraud. For example, in 2005, at your draftsman's instigation, OLAF set up a body with the aim of taking more effective action against VAT fraud, and this objective has also been explicitly incorporated into the remarks against the OLAF heading in the EU budget. In addition, the Commission was asked to draw up a study into VAT fraud and possible measures to combat it, even before the start of the broad consultations on a revision of Community tax provisions.

I.   The proposal

Fiscalis 2007-2013 is a Community programme which seeks to improve cooperation among the Member States' financial authorities and the operation of taxation systems. The overarching objective is the improved operation of the internal market, and the proposal for a decision is indeed based on Article 95 of the Treaty. The programme covers the following forms of taxation: VAT, excise duties, taxes on income and capital and taxes on insurance premiums. It is intended to enable the Community to fund a variety of measures with the aim of improving the operation of taxation systems, such as:

-          improved infrastructure: hardware and software and the networking of systems (Article 6)

-          measures to improve knowledge of Community law among national tax officials (seminars, project groups) (Article 8)

-          working visits for financial officials (Article 9)

-          training activities (Article 10).

II.       Amendments

Funding: Your draftsman is proposing that an additional € 19.95 m should be made available for the programme, so that the fight against VAT fraud in particular can be given an appropriate boost. Every euro which is defrauded penalises honest taxpayers and undermines their confidence in national and European institutions. This sum is to be used to improve IT infrastructure, i.e. the VAT and excise duty information exchange systems (MIAS and EMCS).

Infrastructure development: The programme provides for funding for the development of the infrastructure required for training activities. This arrangement, which is no doubt very attractive to the Member States, would appear to breach the principle of budgetary specificity, since infrastructure (classrooms, buses, etc.) can naturally be used for a variety of purposes. It must therefore be made clear that infrastructure can mean only IT infrastructure.

Other activities: The provision that 'any other activities required for the realisation of the objectives of the programme' may be funded is very vaguely worded. A ceiling, in the form of a percentage of overall funding, will ensure that the programme retains its flexibility, without endangering other activities.

Financial control: Clear provision should be made for carrying out audits not only on the spot, but also without prior notice.

Comitology procedure: Even in the case of a programme which is primarily intended to provide support for the Member States, although it does implement EU policy and is funded from the EU budget, the Council should not be at an advantage vis-à-vis Parliament when it comes to establishing the work programme. For that reason, an advisory committee would be a more suitable arrangement than a management committee. By the same token, there can be no question of giving the Commission a free hand to adopt 'any necessary measures for the budget management of the programme' by means of the comitology procedure, which is anything but transparent.

III. Conclusion

To sum up, the objectives of the programme can be said to be entirely consistent with the efforts made over many years to increase awareness of the problem of VAT fraud, to improve the vital cooperation among the authorities of the Member States and, in this way, to contribute to the more effective operation of the internal market, to the benefit of everyone, and the EU budget. However, amendments are needed to improve the funding arrangements and the transparency of the procedures. Unfortunately, the drafting also leaves much to be desired and the most serious errors at least need to be put right in the language versions which display shortcomings.

AMENDMENTS

The Committee on Budgets calls on the Committee on Economic and Monetary Affairs, as the committee responsible, to incorporate the following amendments in its report:

Draft legislative resolution

Amendment 1 Paragraph 1 a (new)

1a. Takes the view that the financial framework referred to in the legislative proposal must be consistent with the ceiling for Heading 1A of the new multiannual financial framework, and points out that the annual amount will be laid down during the annual budgetary procedure, pursuant to the provisions of Point 37 of the Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the European Commission on budgetary discipline and sound financial management[1];

Proposal for a decision

Text proposed by the Commission	Amendments by Parliament
Amendment 2 Recital 1
(1) The major objectives for the Community over the next years are to create growth and jobs, as laid down in the re-launch of the Lisbon strategy. Decision No 888/98/EC of the European Parliament and the Council of 30 March 1998 establishing a programme of Community action to ameliorate the indirect taxation systems of the internal market (Fiscalis programme) (hereinafter 'the 2002 programme') and Decision No 2235/2002/EC of the European Parliament and the Council of 3 December 2002 adopting a Community programme to improve the operation of taxation systems in the internal market (Fiscalis 2003 – 2007) (hereinafter 'the 2007 programme') have significantly contributed to the achievement of those objectives for the periods 1998 to 2002 and 2003 to 2007. It is therefore appropriate to continue the activities commenced under those programmes. This programme should be established for a period of six years to align its duration with that of the Multi-Annual Financial Framework contained in the Inter-institutional agreement of (date to be inserted) between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management.	(1) The major objectives for the Community over the next years are to create growth and jobs, as laid down in the re-launch of the Lisbon strategy. Decision No 888/98/EC of the European Parliament and the Council of 30 March 1998 establishing a programme of Community action to ameliorate the indirect taxation systems of the internal market (Fiscalis programme) (hereinafter 'the 2002 programme') and Decision No 2235/2002/EC of the European Parliament and the Council of 3 December 2002 adopting a Community programme to improve the operation of taxation systems in the internal market (Fiscalis 2003 – 2007) (hereinafter 'the 2007 programme') have significantly contributed to the achievement of those objectives for the periods 1998 to 2002 and 2003 to 2007. It is therefore appropriate to continue the activities commenced under those programmes. This programme should be established for a period of six years to align its duration with that of the Multi-Annual Financial Framework contained in the Inter-institutional agreement of 17 May 2006 between the European Parliament, the Council and the European Commission on budgetary discipline and sound financial management.
Amendment 3 Recital 12
(12) This Decision establishes a financial framework for the entire duration of the programme, which is to be the principal point of reference for the budgetary authority, within the meaning of point 33 of the Inter-institutional agreement of 6 May 1999 between the European Parliament, the Council and the Commission on budgetary discipline and improvement of the budgetary procedure.	(12) This Decision establishes a financial envelope for the entire duration of the programme, which is to be the prime reference for the budgetary authority during the annual budgetary procedure, within the meaning of point 37 of the Inter-institutional agreement of 17 May 2006 between the European Parliament, the Council and the European Commission on budgetary discipline and sound financial management.
Amendment 4 Article 5, paragraph 1 a (new)
	The work programme shall contain indicators for the programme objectives referred to in Article 4(2) which shall be used for the mid-term and final evaluations of the programme under Article 18.
Justification
In both programmes (Customs and Fiscalis 2013), for all measures taken under them, precisely defined objectives and measurable indicators should be laid down and analysed and form the basis for the decision on measures eligible for assistance. Incorporating indicators into the work programme would make it easier to draw up the mid-term and final reports.
Amendment 5 Article 6, paragraph 2, point (e)
(e) any new tax related communication and information exchange systems, established under Community legislation and provided for in the Work Programme referred to in Article 5.	(Does not apply to the English version)
Amendment 6 Article 10
1. The Commission, in cooperation with the participating countries, shall facilitate structured co-operation between national training bodies and officials responsible for training in taxation administrations, and in particular by the following means:	1. The participating countries, in cooperation with the Commission, shall facilitate structured co-operation between national training bodies and officials responsible for training in taxation administrations, and in particular by the following means:
(a) the development of existing training programmes and, where necessary, new programmes to provide a common core of training for officials so as to enable them to acquire the necessary professional skills and knowledge;	(a) the development of existing training programmes and, where necessary, new programmes to provide a common core of training for officials so as to enable them to acquire the necessary professional skills and knowledge;
(b) where appropriate, the coordination of the opening, to officials from all participating countries, of training courses in taxation where such courses are provided by a participating country for its own officials;	(b) where appropriate, the opening of training courses in the taxation field to officials from all participating countries, where such courses are provided by a participating country for its own officials;
(c) where appropriate, the development of the necessary infrastructure and tools for common tax training and tax management.	(c) where appropriate, the development of the necessary tools for common tax training.
2. Participating countries shall ensure that common training programmes and the common tax training infrastructure referred to in paragraph 1(c) are fully integrated within their national training programmes.	2. Participating countries shall, where appropriate, integrate the commonly developed training programmes referred to in paragraph 1(a) within their national training programmes.
Participating countries shall also ensure that their officials receive the initial and continuous training necessary to acquire the common professional skills and knowledge in accordance with the training programmes and the linguistic training necessary for them to ascertain a sufficient standard of linguistic competence for participation in the programme.	Participating countries shall ensure that their officials receive the initial and continuous training necessary to acquire the common professional skills and knowledge in accordance with the training programmes and the linguistic training necessary for those officials to attain a sufficient standard of linguistic competence for participation in the programme.
Justification
Compromise amendment replacing Ams 5, 6 and 7 and improving the text as agreed with Council and Commission.
Amendment 7 Article 13, paragraph 1
1. The financial framework for the implementation of the programme for the period 1 January 2008 to 31 December 2013 is hereby set at EUR 156.9 million.	1. The financial envelope for the implementation of the programme for the period 1 January 2008 to 31 December 2013 is hereby set at EUR 176.85 million.
Justification
An improved anti-fraud strategy will necessitate changes to the VAT and excise duty information exchange systems (MIAS and EMCS) in order to make for quicker exchanges of information between taxable persons and the financial authorities, on the one hand, and between financial authorities, on the other. The additional funding should be allocated as follows: MIAS EUR 32.35 million instead of EUR 31 million, EMCS EUR 22 million instead of EUR 19.5 million, and IT development EUR 34.9 million instead of EUR 18.8 million.
Amendment 8 Article 13, paragraph 2
2. The annual appropriations shall be authorised by the budgetary authority within the limits of the multi-annual scheme of the financial perspectives.	2. The annual appropriations shall be authorised by the budgetary authority within the limits of the multi-annual financial framework, pursuant to point 37 of the Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the European Commission on budgetary discipline and sound financial management.
Amendment 9 Article 14, paragraph 2, point (e)
(e) the costs of any other activity referred to in point f of Article 1(2).	(e) the costs of any other activity referred to in point f of Article 1(2), up to a maximum of 5% of the overall cost of the programme.
Justification
The provision stipulating that 'any other activities required for the realisation of the objectives of the programme' may be funded is very vaguely worded. With a view to ensuring that the desired flexibility does not work to the detriment of other activities under the Fiscalis 2013 programme, a 5% ceiling, as agreed in the Council working party, should also be incorporated into the text of the decision.
Amendment 10 Article 14, paragraph 4
4. The Commission shall, in accordance with the procedure referred to in Article 16(2), adopt any necessary measures for the budget management of the programme.	4. The Commission shall, in accordance with the procedure referred to in Article 16(2), adopt any necessary measures for the budget management of the programme. The Commission shall submit the draft implementing measures to Parliament in good time so that, where necessary, Parliament may deliver its opinion in accordance with Article 8 of Decision 1999/468/EC before the measure is adopted.
Justification
Replaces Amendment 11 and makes it possible to adopt non-legislative measures under the comitology method in order to permit the requisite flexibility. Since, regrettably, the Commission often forwards the information required under Decision 1999/468/EC so late that Parliament can no longer make an appropriate response, however, that provision should also be included.
Amendment 11 Article 14, paragraph 5, subparagraph 1 a (new)
	The share of administrative expenditure shall in general not exceed 5% of the overall cost of the programme, including administrative expenditure attributed to the Commission.
Amendment 12 Article 14 a (new)
	Article 14a Applicability of the Financial Regulation The provisions of Title VI of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities1 (hereinafter 'the Financial Regulation') shall apply to all grants within the meaning of that Title VI awarded pursuant to this Decision. In particular, a prior written agreement within the meaning of Article 108 of the Financial Regulation and its detailed implementing rules must be concluded with the beneficiaries in which the latter state their acceptance to an audit by the European Court of Auditors into the use made of the financing granted. Such audits may be performed without prior notice __________________ 1OJ L 248, 16.9.2002, p. 1. Amended by Regulation No 1995/2006 (OJ L 390, 30.12.2006, p. 1).
Justification
Should the Commission conclude framework partnership agreements, it should comply with the relevant provisions of the Financial Regulation without exception. Since those provisions do not deal exclusively with financial control, the applicability of the Financial Regulation should be laid down in a separate article.
Amendment 13 Article 15
Financing decisions and any agreements or contracts resulting from this Decision shall be subject to financial control, and if necessary, on the spot audits by the Commission, including the European Anti-Fraud Office (OLAF), and by the European Court of Auditors. Any grants made pursuant to this Decision shall be subject to agreement in writing, in advance, by the beneficiaries. Such agreement shall contain the acceptance of the beneficiaries to an audit by the European Court of Auditors into the use made of the financing granted.	Financing decisions and any agreements or contracts resulting from this Decision shall be subject to financial control, and if necessary, on the spot audits by the Commission, in particular the European Anti-Fraud Office (OLAF), and by the European Court of Auditors.
Justification
Audits are much more effective if performed without prior notice. For that reason, a provision requiring the Member States to accept such audits should be incorporated into the text of the decision. The contracting parties' obligations under the Financial Regulation do not concern only financial control and are therefore dealt with in a separate, new Article 14a, 'Applicability of the Financial Regulation'.
Amendment 14 Article 16, paragraph 2
2. Where reference is made to this paragraph, the procedure laid down in Article 4 of Decision 1999/468/EC shall apply, in compliance with Articles 7 and 8 thereof.   The period provided for in Article 4(3) of Decision 1999/468/EC shall be three months.	2. Where reference is made to this paragraph, the procedure laid down in Articles 3 and 7 of Decision 1999/468/EC shall apply, in compliance with Article 8 thereof.
Justification
In the case of a programme which is primarily intended to provide support for the Member States, but which does implement EU policy and is funded from the EU budget, the Council should not be at an advantage vis-à-vis Parliament. For that reason, an advisory committee would be more appropriate than a management committee.
Amendment 15 Article 18, paragraph 3, subparagraph 1, letters (a) and (b)
(a) by 30 September 2011 at the latest, a mid-term evaluation report and a communication on the desirability of continuing the programme, accompanied, where appropriate, by a proposal; (b) by 30 September 2014 at the latest, the final evaluation report.	(a) by 31 July 2011 at the latest, a mid-term evaluation report and a communication on the desirability of continuing the programme, accompanied, where appropriate, by a proposal; (b) by 31 July 2014 at the latest, the final evaluation report.
Justification
The dates for the submission of reports by the Commission to Parliament, the ESC and the CoR do not take sufficient account of the timetable for Parliament's budget procedure. Those deadlines should therefore be brought forward from 30 September to 31 July.

PROCEDURE

Title	Fiscalis 2013 programme
References	COM(2006)0202 - C6-0159/2006 - 2006/0076(COD)
Committee responsible	ECON
Opinion by        Date announced in plenary	BUDG 13.6.2006
Drafts(wo)man        Date appointed	Ralf Walter 15.6.2006
Discussed in committee	24.1.2007		27.2.2007
Date adopted	27.2.2007
Result of final vote	+: -: 0:	28 0 0
Members present for the final vote	Richard James Ashworth, Reimer Böge, Herbert Bösch, Gérard Deprez, Valdis Dombrovskis, Hynek Fajmon, Göran Färm, Szabolcs Fazakas, Ingeborg Gräßle, Louis Grech, Catherine Guy-Quint, Jutta Haug, Ville Itälä, Anne E. Jensen, Sergej Kozlík, Wiesław Stefan Kuc, Janusz Lewandowski, Nils Lundgren, Vladimír Maňka, Mario Mauro, Jan Mulder, Gérard Onesta, Umberto Pirilli, Gianni Pittella, Esko Seppänen, Nina Škottová, László Surján, Helga Trüpel, Ralf Walter

• [1]  OJ C 139, 14.6.2006, p. 1.

OPINION of the Committee on Budgetary Control (20.12.2006)

for the Committee on Economic and Monetary Affairs

on the proposal for a decision of the European Parliament and of the Council establishing a Community programme to improve the operation of taxation systems in the internal market (Fiscalis 2013)
(COM(2006)0202 – C6-0159/2006 – 2006/0076(COD))

Draftsman: Bart Staes

AMENDMENTS

The Committee on Budgetary Control calls on the Committee on Economic and Monetary Affairs, as the committee responsible, to incorporate the following amendments in its report:

Text proposed by the Commission	Amendment by Parliament
Amendment 1 Recital 2
(2) Efficient, effective and extensive co-operation among current and possible future Member States and between them and the Commission is the key element for the functioning of the taxation systems and the fight against fraud. Since tax fraudsters do not limit their activities to the territory of the Community, this programme should provide the possibility to develop co-operation with and assistance to third countries. It should also help to identify legislation and administrative practice which may hamper co-operation and possible remedies for obstacles to such cooperation.	(2)Efficient, effective and extensive co-operation among current and possible future Member States and between them and the Commission is the key element for the functioning of the taxation systems and the fight against fraud. Since tax fraudsters do not limit their activities to the territory of the Community, this programme should provide the possibility to develop co-operation with and assistance to third countries. It should also help to identify legislation and administrative practice which may hamper co-operation and possible remedies for obstacles to such cooperation. Co-operation and exchange of information will enable the tax authorities of the Member States and the Commission to trace existing and new patterns of fraud so that effective and adequate measures can be taken on national- and European level to counter "tax"fraud often committed by organised criminal organisations.
Justification
As "tax"fraudsters often are international organised criminals it is important to cooperate between the Member States and the Commission to trace these down.
Amendment 2 Recital 5
(5) The trans European computerised secure communication and information exchange systems financed under the 2007 programme play a vital role in reinforcing the taxation systems within the Community and should therefore continue to be financed. In addition, it should be possible to include in the programme further tax related information exchange systems such as the Excise Movement Control system (EMCS) established under Decision N 1152/2003/EC of the European Parliament and Council of 16 June 2003 on computerising the movement and surveillance of excisable products and any system required for the purpose of Council Directive 2003/48/EC of 3 June 2003 on taxation on savings income in the form of interest payments.	(5) The trans European computerised secure communication and information exchange systems financed under the 2007 programme play a vital role in reinforcing the taxation systems within the Community and should therefore continue to be financed. In addition, it should be possible to include in the programme further tax related information exchange systems such as the Excise Movement Control system (EMCS) established under Decision N 1152/2003/EC of the European Parliament and Council of 16 June 2003 on computerising the movement and surveillance of excisable products and any system required for the purpose of Council Directive 2003/48/EC of 3 June 2003 on taxation on savings income in the form of interest payments. The programme should ensure that in future all existing and newly to be developed communications and information systems will be integrated into one overall user friendly system limiting the overall costs of maintaining different separately operating systems.
Justification
Information systems need to be integrated into one overall user friendly system to limit the overall costs of maintaining different separately operating systems.
Amendment 3 Article 4, title and paragraph 1, subparagraph 1a (new)
Objectives 1. The overall objective of the programme shall be to improve the proper functioning of the taxation systems in the internal market by increasing co-operation between participating countries, their administrations and other bodies.	Fixing objectives and indicators 1. The overall objective of the programme shall be to improve the proper functioning of the taxation systems in the internal market by increasing co-operation between participating countries, their administrations and other bodies. All actions proposed in order to achieve the objectives of the programme shall have defined objectives and measurable indicators to ensure monitoring through the mid-term and final evaluations referred to in Article 18, have a clear indication of anticipated costs and be structured so as to achieve value for money and generate impacts.
Justification
It is proposed that the continuous monitoring and evaluation of the programme be organised in a more structured manner with a view to achieving value for money.
Amendment 4 Article 4, paragraph 2, point (a), point (i)
(i) to secure efficient, effective and extensive information exchange and administrative co-operation;	(i) to secure efficient, effective and extensive information exchange, including exchange of methodologies and administrative co-operation;
Justification
There are observed differences in methodologies in evaluating public revenue, therefore certain coordination is needed in this field.
Amendment 5 Article 4, paragraph 2, point (a), point (iii)
(iii) to ensure the continuing improvement of administration procedures to take account of the needs of administrations and taxable persons through the development and dissemination of good administrative practice.	(iii) to ensure the continuing improvement of administration procedures to take account of the needs of administrations and taxable persons through the development and dissemination of good administrative practice and to ensure that officials and administrators are well informed and cooperate to prevent and detect fraud and fraud patterns.
Justification
It is proposed that the continuous monitoring and evaluation of the programme be organised in a more structured manner with a view to achieving value for money.
Amendment 6 Article 15
Financing decisions and any agreements or contracts resulting from this Decision shall be subject to financial control, and if necessary, on the spot audits by the Commission, including the European Anti-Fraud Office (OLAF), and by the European Court of Auditors. Any grants made pursuant to this Decision shall be subject to agreement in writing, in advance, by the beneficiaries. Such agreement shall contain the acceptance of the beneficiaries to an audit by the European Court of Auditors into the use made of the financing granted.	Financing decisions and any agreements or contracts resulting from this Decision shall be subject to financial control, and if necessary, on the spot audits by the Commission, including the European Anti-Fraud Office (OLAF), and by the European Court of Auditors. Any grants made pursuant to this Decision shall be subject to agreement in writing, in advance, by the beneficiaries. Such agreement shall contain the acceptance of the beneficiaries to an audit by the European Court of Auditors into the use made of the financing granted. The list of the beneficiaries of grants under this scheme shall be published by the Commission.
Justification
For a good transparency the Commission will publish the list of beneficiaries of the grant.
Amendment 7 Article 16, paragraph 3 a (new)
	3a. The Commission will inform the competent committees of the European Parliament on the adopted rules of procedure of the Committee and the composition of the Committee.
Justification
For a good transparency the Commission will inform the competent committees of the European Parliament.

PROCEDURE

Title	Proposal for a decision of the European Parliament and of the Council establishing a Community programme to improve the operation of taxation systems in the internal market (Fiscalis 2013)
References	COM(2006)0202 – C6-0159/2006 – 2006/0076(COD)
Committee responsible	ECON
Opinion by   Date announced in plenary	CONT 13.6.2006
Enhanced cooperation – date announced in plenary
Drafts(wo)man   Date appointed	Bart Staes 20.6.2006
Discussed in committee	27.11.2006		20.12.2006
Date adopted	20.12.2006
Result of final vote	+: –: 0:	19
Members present for the final vote	Inés Ayala Sender, Herbert Bösch, Paul van Buitenen, Simon Busuttil, Paulo Casaca, Antonio De Blasio, Szabolcs Fazakas, Christofer Fjellner, Ingeborg Gräßle, Dan Jørgensen, Ona Juknevičienė, Rodi Kratsa-Tsagaropoulou, Jan Mulder, Bart Staes, Kyösti Virrankoski, Marilisa Xenogiannakopoulou
Substitute(s) present for the final vote	Daniel Caspary, Bill Newton Dunn, Paul Rübig
Substitute(s) under Rule 178(2) present for the final vote

PROCEDURE

Title	Fiscalis 2013 programme
References	COM(2006)0202 - C6-0159/2006 - 2006/0076(COD)
Date submitted to Parliament	17.5.2006
Committee responsible        Date announced in plenary	ECON 13.6.2006
Committee(s) asked for opinion(s)        Date announced in plenary	BUDG 13.6.2006		CONT 13.6.2006		IMCO 13.6.2006
Not delivering opinions        Date of decision	IMCO 12.7.2006
Rapporteur(s)        Date appointed	Hans-Peter Martin 4.7.2006
Discussed in committee	28.11.2006		24.1.2007		28.2.2007
Date adopted	21.3.2007
Result of final vote	+: –: 0:	40 0 1
Members present for the final vote	Pervenche Berès, Sharon Bowles, Udo Bullmann, Manuel António dos Santos, José Manuel García-Margallo y Marfil, Jean-Paul Gauzès, Donata Gottardi, Benoît Hamon, Gunnar Hökmark, Karsten Friedrich Hoppenstedt, Sophia in ‘t Veld, Othmar Karas, Piia-Noora Kauppi, Wolf Klinz, Guntars Krasts, Kurt Joachim Lauk, Andrea Losco, Astrid Lulling, Hans-Peter Martin, Gay Mitchell, Cristobal Montoro Romero, Joseph Muscat, Lapo Pistelli, John Purvis, Alexander Radwan, Bernhard Rapkay, Heide Rühle, Eoin Ryan, Antolín Sánchez Presedo, Cristian Stănescu, Margarita Starkevičiūtė, Ieke van den Burg, Sahra Wagenknecht
Substitute(s) present for the final vote	Katerina Batzeli, Valdis Dombrovskis, Harald Ettl, Werner Langen, Janusz Onyszkiewicz, Gianni Pittella, Andreas Schwab, Lars Wohlin