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20.12.2013 Official
Journal
of
the
European
Union L
347/25
REGULATION (EU) No 1286/2013 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
of 11 December 2013
establishing an action programme to improve the operation of taxation systems in the European
Union for the period 2014-2020 (Fiscalis 2020) and repealing Decision No 1482/2007/EC
THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE
of the Europe 2020 Strategy for smart, sustainable and
EUROPEAN UNION,
inclusive growth by strengthening the functioning of the
internal market, providing a framework within which to
support activities enhancing the administrative capacity
Having regard to the Treaty on the Functioning of the European
of tax authorities and advancing technical progress and
Union, and in particular Articles 114 and 197 thereof,
innovation. In providing a framework for activities which
strive for more efficient tax authorities, strengthen the
competitiveness of businesses, promote employment
Having regard to the proposal from the European Commission,
and contribute to the protection of the financial and
economic interests of the Member States of the Union
and of taxpayers, Fiscalis 2020 will actively strengthen
After transmission of the draft legislative act to the national
the functioning of the taxation systems in the internal
parliaments,
market, while contributing to the gradual elimination of
existing barriers and distortions within the internal
market.
Having regard to the opinion of the European Economic and
Social Committee ( 1 ),
(4)
The scope of Fiscalis 2020 should be brought into line
Acting in accordance with the ordinary legislative procedure,
with current needs so as to focus on all taxes harmonised
at Union level and other taxes in so far as they are
relevant for the internal market and for administrative
Whereas:
cooperation between the Member States.
(1) The
multi-annual
action
programme
for
taxation
which (5) To
support
the
process
of
accession
and
association
by
applied before 2014 has significantly contributed to
third countries, Fiscalis 2020 should be open to the
facilitating and enhancing cooperation between tax auth
participation of acceding and candidate countries and
orities within the Union. The added value of that
to potential candidate countries and partner countries
programme, including to the protection of the financial
of the European Neighbourhood Policy if certain
interests of Member States of the Union and of taxpayers,
conditions are fulfilled and their participation supports
has been recognised by the tax administrations of the
only activities under Fiscalis 2020 which are aimed at
participating countries. The challenges identified for the
fighting against tax fraud and tax evasion, and addressing
next decade cannot be tackled if Member States do not
aggressive tax planning. Considering the increasing level
look beyond the borders of their administrative territories
of interconnection of the world economy, Fiscalis 2020
or cooperate intensively with their counterparts. The
should continue to provide for the possibility of inviting
Fiscalis programme, implemented by the Commission
external experts to contribute to activities under Fiscalis
in cooperation with the participating countries, offers
2020. External experts, such as representatives of govern
Member States a Union framework within which to
mental authorities, economic operators and their organi
develop those cooperation activities, and which is more
sations or representatives of international organisations
cost-effective than if each Member State were to set up
should be invited only where their contribution is
individual cooperation frameworks on a bilateral or
considered to be essential for achieving the objectives
multilateral basis. It is therefore appropriate to ensure
of Fiscalis 2020.
the continuation of that programme by establishing a
new programme in the same area.
(6) The
objectives
and
priorities
of
Fiscalis
2020
take
into
account the problems and challenges identified for
(2) The
programme
established
under
this
Regulation,
taxation in the next decade. Fiscalis 2020 should
"Fiscalis 2020", and its success are vital in the present
continue to play a role in vital areas such as the
economic situation and should support cooperation in
coherent implementation of Union law in the field of
fiscal matters.
taxation, securing the exchange of information and
supporting administrative cooperation and enhancing
the administrative capacity of tax authorities. Given the
(3) The
activities
under
Fiscalis
2020,
namely
the
European
problem dynamics of new challenges identified,
information systems as defined in this Regulation
additional emphasis should be put on supporting the
(European Information Systems), the joint actions for
fight against tax fraud, tax evasion and aggressive tax
officials of tax authorities and the common training
planning. Emphasis should also be placed on reducing
initiatives, are expected to contribute to the realisation
the administrative burden for tax authorities and the
compliance costs for tax payers and preventing
( 1 ) OJ C 143, 22.5.2012, p. 48 and OJ C 11, 15.1.2013, p. 84.
instances of double taxation.

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L 347/26
EN
Official Journal of the European Union
20.12.2013
(7) At
an
operational
level,
Fiscalis
2020
should
implement, (12) Fiscalis
2020
should
cover
a
period
of
seven
years
to
operate and support the European Information Systems
align its duration with that of the multiannual financial
and administrative cooperation activities, reinforce the
framework laid down in Council Regulation (EU,
skills and competences of tax officials, enhance the
Euratom) No 1311/2013 ( 1 ).
understanding and implementation of Union law in the
field of taxation, and support the improvement of admin
istrative procedures and the sharing and dissemination of
good administrative practices. Those objectives should be
(13) This
Regulation
lays
down
a
financial
envelope
for
the
pursued with an emphasis on supporting the fight
entire duration of Fiscalis 2020 which is to constitute the
against tax fraud, tax evasion and aggressive tax planning.
prime reference amount, within the meaning of Point 17
of the Interinstitutional Agreement of 2 December 2013
between the European Parliament, the Council and the
Commission on budgetary discipline, on cooperation in
(8) The
programme
tools
which
applied
before
Fiscalis
2020
budgetary matters and on sound financial manage
should be supplemented in order to respond adequately
ment ( 2 ), for the European Parliament and the Council
to challenges awaiting tax authorities in the next decade
during the annual budgetary procedure.
and to remain in line with developments in Union law.
Fiscalis 2020 should cover bilateral or multilateral
controls and other forms of administrative cooperation
as established in the relevant Union law on adminis
(14) In
line
with
the
Commission's
commitment,
set
out
in
its
trative cooperation; expert teams; public administration
Communication on the Budget Review of 2010, to
capacity–building actions providing specific and
coherence and simplification of funding programmes,
specialised coaching in the field of taxation to Member
resources should be shared with other Union funding
States facing particular and exceptional circumstances
instruments if the envisaged activities under Fiscalis
that justify such targeted actions; and, where necessary,
2020 pursue objectives which are common to various
studies and common communication activities in order
funding instruments, excluding however double
to support the implementation of Union law in the field
financing.
of taxation.
(15) The
measures
necessary
for
the
financial
implementation
(9) The
European
Information
Systems
play
a
vital
role
in
of this Regulation should be adopted in accordance with
interconnecting tax authorities and thus in reinforcing
Regulation (EU, Euratom) No 966/2012 of the European
the taxation systems within the Union and should
Parliament and of the Council ( 3 ), and with Commission
therefore continue to be financed and improved under
Delegated Regulation (EU) No 1268/2012 ( 4 ).
Fiscalis 2020. In addition, it should be made possible to
include in Fiscalis 2020 new tax-related information
systems established under Union law. The European
Information Systems should, where appropriate, be
(16) Participating
countries
should
bear
the
cost
of
national
based on shared development models and IT architecture.
elements of Fiscalis 2020 which would include, inter alia,
the non-Union components of the European Information
Systems, and any training which is not part of the
common training initiatives.
(10) In
the
context
of
improving
administrative
cooperation
more widely and supportig the fight against tax fraud, tax
evasion and aggressive tax planning, it may be useful for
the Union to conclude agreements with third countries in
(17) Considering the importance of full participation of
order to allow those countries to use the Union
participating countries in joint actions, a co-financing
components of the European Information Systems to
rate of 100 % of the eligible costs in respect of travel
support a secure exchange of information between
and accomodation costs, costs linked to organisation of
them and the Member States in the framework of
events and daily allowances is possible where it is
bilateral tax agreements.
necessary to achieve fully the objectives of Fiscalis 2020.
( 1 ) Council Regulation (EU, Euratom) No 1311/2013 of 2 December
2013 laying down the multiannual financial framework for the year
(11) Common
training
activities
should
also
be
carried
out
2014-2020 (see page 884 of this Official Journal).
under Fiscalis 2020. Fiscalis 2020 should continue to
( 2 ) OJ C 37, 20.12.2013, p. 1.
(
support participating countries in strengthening profes

3 ) Regulation (EU, Euratom) No 966/2012 of the European Parliament
and of the Council of 25 October 2012 on the financial rules
sional skills and knowledge relating to taxation through
applicable to the general budget of the Union and repealing
enhanced jointly developed training content that targets
Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298,
tax officials and economic operators. To that end, the
26.10.2012, p. 1).
current common training approach of the Fiscalis
( 4 ) Commission Delegated Regulation (EU) No 1268/2012 of
2020, which was mainly based on central eLearning
29 October 2012 on the rules of application of Regulation (EU,
Euratom) No 966/2012 of the European Parliament and of the
development, should develop into a multi-facetted
Council on the financial rules applicable to the general budget of
training support programme for the Union.
the Union (OJ L 362, 31.12.2012, p. 1).

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EN
20.12.2013 Official
Journal
of
the
European
Union L
347/27
(18) The
financial
interests
of
the
Union
should
be
protected
States. Regulation (EC) No 45/2001 of the European
through appropriate measures throughout the expen
Parliament and of the Council ( 3 ) governs the processing
diture cycle, including the prevention, detection and
of personal data carried out by Commission within the
investigation of irregularities, the recovery of funds lost,
framework of this Regulation and under the supervision
unduly paid or incorrectly used and, where appropriate,
of the European Data Protection Supervisor. Any
penalties.
exchange or transmission of information by competent
authorities should be in accordance with the rules on the
transfer of personal data as laid down in Directive
(19) In
order
to
ensure
uniform
conditions
for
the
implemen
95/46/EC and any exchange or transmission of
tation of this Regulation, implementing powers should be
information by the Commission should be in accordance
conferred on the Commission in respect of the estab
with the rules on the transfer of personal data as laid
lishment of annual work programmes. Those powers
down in Regulation (EC) No 45/2001.
should be exercised in accordance with Regulation (EU)
No 182/2011 of the European Parliament and of the
(24) This
Regulation
replaces
Decision
No
1482/2007/EC
of
Council ( 1 ).
the European Parliament and of the Council ( 4 ). That
Decision should therefore be repealed,
(20) Since
the
objective
of
this
Regulation,
namely
estab
lishing a multi-annual programme to improve the
HAVE ADOPTED THIS REGULATION:
operation of the taxation systems in the internal
market, cannot be sufficiently achieved by the Member
CHAPTER I
States as they cannot efficiently perform the cooperation
General provisions
and coordination necessary to achieve that objective, the
Union may adopt measures in accordance with the
Article 1
principle of subsidiarity as set out in Article 5 of the
Treaty on European Union. In accordance with the
Subject matter
principle of proportionality, as set out in that Article,
1. A
multi-annual
action
programme "Fiscalis 2020" ("the
this Regulation does not go beyond what is necessary
programme") is hereby established to improve the operation
in order to achieve that objective.
of the taxation systems in the internal market and to support
cooperation in relation thereto.
(21) The
Commission
should
be
assisted
by
the
Fiscalis
2020
Committee for the implementation of Fiscalis 2020.
2. The
programme
shall
cover
the
period
1
January
2014
to

31 December 2020.
(22) To
facilitate
the
evaluation
of
Fiscalis
2020,
a
proper
Article 2
framework for monitoring the results achieved by
Definitions
Fiscalis 2020 should be put in place from the very
beginning. The Commission, together with participating
For the purpose of this Regulation, the following definitions
countries, should establish adjustable indicators and set
shall apply:
pre-defined baselines for monitoring the results of
activities under Fiscalis 2020. A mid-term evaluation
(1) "tax authorities" means the public authorities and other
looking at the achievement of the objectives of Fiscalis
bodies in the participating countries which are responsible
2020, its efficiency and its added value at the European
for administering taxation or tax-related activities;
level should be carried out. A final evaluation should, in
addition, deal with the long-term impact and the sustain
(2) "external experts" means:
ability effects of Fiscalis 2020. Full transparency with
regular reporting on monitoring and with the submission
of evaluation reports to the European Parliament and to
(a) representatives of governmental authorities, including
the Council should be ensured.
those from countries not participating in the
programme pursuant toArticle 3(2);
(23) Directive
95/46/EC
of
the
European
Parliament
and
of
(b) economic operators and organisations representing
the Council ( 2 ) governs the processing of personal data
economic operators;
carried out in the Member States in the context of this
Regulation and under the supervision of the Member
(c) representatives of international and other relevant
States competent authorities, in particular the public
organisations;
independent authorities designated by the Member
( 3 ) Regulation (EC) No 45/2001 of the European Parliament and of the
( 1 ) Regulation (EU) No 182/2011 of the European Parliament and of
Council of 18 December 2000 on the protection of individuals with
the Council of 16 February 2011 laying down the rules and general
regard to the processing of personal data by the Community insti
principles concerning mechanisms for control by the Member States
tutions and bodies and on the free movement of such data (OJ L 8,
of the Commission's exercise of implementing powers (OJ L 55,
12.1.2001, p. 1).
28.2.2011, p. 13).
( 4 ) Decision No 1482/2007/EC of the European Parliament and of the
( 2 ) Directive 95/46/EC of the European Parliament and of the Council
Council of 11 December 2007 establishing a Community
of 24 October 1995 on the protection of individuals with regard to
programme to improve the operation of taxation systems in the
the processing of personal data and on the free movement of such
internal market (Fiscalis 2013) and repealing Decision No 2235/
data (OJ L 281, 23.11.1995, p. 31).
2002/EC (OJ L 330, 15.12.2007, p. 1).

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L 347/28
EN
Official Journal of the European Union
20.12.2013
(3) "taxation" means the following:
The partner countries referred to in point (b) of the first
subparagraph shall participate in the programme in accordance
with provisions to be determined with those countries following
(a) value added tax provided for in Council Directive
the establishment of framework agreements concerning their
2006/112/EC ( 1 );
participation in Union programmes. Their participation shall
support only activities under the programme which are aimed
(b) excise duties on alcohol provided for in Council
at fighting tax fraud and tax evasion and addressing aggressive
Directive 92/83/EEC ( 2 );
tax planning.
Article 4
(c) excise duties on tobacco products provided for in
Council Directive 2011/64/EU ( 3 );
Participation in activities under the programme
External experts may be invited to contribute to selected
(d) taxes on energy products and electricity provided for in
activities organised under the programme wherever essential
Council Directive 2003/96/EC ( 4 );
for the achievement of the objectives referred to in Articles 5
and 6. The external experts shall be selected by the Commission
together with the participating countries, on the basis of their
(e) other taxes falling within the scope of Article 2(1)(a) of
skills, experience and knowledge relevant to the specific activ
Council Directive 2010/24/EU ( 5 ) in so far as they are
ities, taking into account any potential conflict of interest, and
relevant for the internal market and for administrative
striking a balance between business representatives and other
cooperation between the Member States;
civil society experts. A list of selected external experts shall be
made public and shall be regularly updated.
(4) "bilateral or multilateral controls" means the coordinated
checking of the tax liability of one or more related
Article 5
taxable persons organised by two or more participating
countries with common or complementary interests,
Overall objective and specific objective
which include at least two Member States.
1. The
overall
objective
of
the
programme
shall
be
to
improve the proper functioning of the taxation systems in the
Article 3
internal market by enhancing cooperation between participating
countries, their tax authorities and their officials.
Participation in the programme
1. Participating
countries
shall
be
the
Member
States
and
the 2. The
specific
objective
of
the
programme
shall
be
to
countries referred to in paragraph 2, provided the conditions set
support the fight against tax fraud, tax evasion and aggressive
out in that paragraph are met.
tax planning and the implementation of Union law in the field
of taxation by ensuring exchange of information, by supporting
administrative cooperation and, where necessary and appro
2. The
programme
shall
be
open
to
participation
by
any
of priate, by enhancing the administrative capacity of participating
the following countries:
countries with a view to assisting in reducing the administrative
burden on tax authorities and the compliance costs for
taxpayers.
(a) acceding countries, candidate countries and potential
candidate countries benefiting from a pre-accession
strategy, in accordance with the general principles and
3. The
achievement
of
the
objectives
referred
to
in
this
general terms and conditions for the participation of those
Article shall be measured on the basis, in particular, of the
countries in Union programmes established in the respective
following:
framework agreements, Association Council decisions or
similar agreements;
(a) the availability of, and full access to, the common
communication network for the European Information
Systems;
(b) partner countries of the European Neighbourhood Policy
provided that those countries have reached a sufficient
(b) the feedback from participating countries on the results of
level of approximation of the relevant legislation and
actions under the programme.
administrative methods to those of the Union.
Article 6
( 1 ) Council Directive 2006/112/EC of 28 November 2006 on the
common system of value added tax (OJ L 347, 11.12.2006, p. 1).
Operational objectives and priorities of the programme
( 2 ) Council Directive 92/83/EEC of 19 October 1992 on the harmon
ization of the structures of excise duties on alcohol and alcoholic
1. The operational objectives and priorities of the
beverages (OJ L 316, 31.10.1992, p. 21).
programme shall be the following:
( 3 ) Council Directive 2011/64/EU of 21 June 2011 on the structure and
rates of excise duty applied to manufactured tobacco (OJ L 176,
(a) to implement, improve, operate and support the European
5.7.2011, p. 24).
( 4 ) Council Directive 2003/96/EC of 27 October 2003 restructuring the
Information Systems for taxation;
Community framework for the taxation of energy products and
electricity (OJ L 283, 31.10.2003, p. 51).
(b) to support administrative cooperation activities;
( 5 ) Council Directive 2010/24/EU of 16 March 2010 concerning
mutual assistance for the recovery of claims relating to taxes,
duties and other measures (OJ L 84, 31.3.2010, p. 1).
(c) to reinforce the skills and competence of tax officials;

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EN
20.12.2013 Official
Journal
of
the
European
Union L
347/29
(d) to enhance the understanding and implementation of Union
in point A of the Annex and new European Information
law in the field of taxation;
Systems established under Union law, with a view to inter
connecting tax authorities efficiently;
(e) to support the improvement of administrative procedures
and the sharing of good administrative practices.
(c) common training activities: jointly developed training
actions to support the necessary professional skills and
2. The
objectives
and
priorities
referred
to
in
paragraph
1
knowledge relating to taxation.
shall be pursued with a particular emphasis on supporting the
fight against tax fraud, tax evasion and aggressive tax planning.
Working visits referred to in point (a)(iv) of the first
subparagraph shall not exceed one month. For working visits
organised within third countries, only travel and subsistence
CHAPTER II
(accommodation and daily allowance) costs shall be eligible
Eligible actions
under the programme.
Article 7
Expert teams referred to in point (a)(v) of the first subparagraph
Eligible actions
shall be organised by the Commission in cooperation with the
participating countries and, unless duly justified, shall not
1. The
programme
shall
provide,
under
the
conditions
set exceed one year.
out in the annual work programme referred to in Article 14,
financial support for the following:
2. The
resources
for
the
eligible
actions
referred
to
in
this
Article shall be allocated in a balanced manner and in
(a) joint actions:
proportion to the real needs of those actions.
(i) seminars and workshops;
3. When evaluating the programme, the Commission shall
assess the need for introducing budgetary ceilings for the
(ii) project groups, generally composed of a limited
various eligible actions.
number of countries, operational during a limited
period of time to pursue a predefined objective with
Article 8
a precisely described outcome;
Specific implementation provisions for joint actions
(iii) bilateral or multilateral controls and other activities
1. Participation in joint actions referred to in point (a) of the
provided for in Union law on administrative cooper
first subparagraph of Article 7(1) shall be on a voluntary basis.
ation, organised by two or more participating coun
tries, which include at least two Member States;
2. Participating
countries
shall
ensure
that
officials
with
an
appropriate profile and qualifications, including language skills,
(iv) working visits organised by the participating countries
are nominated to participate in the joint actions.
or another country to enable officials to acquire or
increase their expertise or knowledge in tax matters;
3. Participating
countries
shall,
where
appropriate,
take
the
necessary measures to raise awareness of the joint actions and
(v) expert teams, namely structured forms of cooperation,
to ensure that use is made of the outputs generated.
with a non-permanent character, pooling expertise to
perform tasks in specific domains, in particular in the
Article 9
European Information Systems, possibly with the
support of online collaboration services, administrative
Specific implementation provisions for the European
assistance and infrastructure and equipment facilities;
Information Systems
1. The
Commission
and
the
participating
countries
shall
(vi) public administration capacity-building and supporting
ensure that the European Information Systems referred to in
actions;
point A of the Annex are developed, operated and appropriately
maintained.
(vii) studies;
2. The
Commission
shall
coordinate,
in
cooperation
with
the
(viii) communication projects;
participating countries, those aspects of the establishment and
functioning of the Union and non-Union components of the
European Information Systems referred to in point A of the
(ix) any other activity in support of the overall, specific
Annex which are necessary to ensure their operability, inter
and operational objectives and priorities set out in
connectivity and continuous improvement.
Articles 5 and 6, provided that the necessity for
such other activity is duly justified;
3. The use of the Union components of the European
Information Systems referred to in point A of the Annex by
(b) European Information Systems building: the development,
non-participating countries shall be subject to agreements with
maintenance, operation and quality control of Union
those countries to be concluded in accordance with Article 218
components of the European Information Systems set out
of the Treaty on the Functioning of the European Union.

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L 347/30
EN
Official Journal of the European Union
20.12.2013
Article 10
of Article 7(1). The applicable co-financing rate for expert
teams, where those actions require the awarding of grants,
Specific implementation provisions for common training
shall be set out in the annual work programmes.
activities
1. Participation
in
common
training
activities
referred
to
in
4. The
Union
components
of
the
European
Information
point (c) of the first subparagraph of Article 7(1) shall be on a
Systems shall be financed by the programme. Participating
voluntary basis.
countries shall, in particular, bear the costs of the acquisition,
development, installation, maintenance and day-to-day
operation of the non-Union components of the European
2. Participating
countries
shall
ensure
that
officials
with
an Information Systems.
appropriate profile and qualifications, including language skills,
are nominated to participate in the common training activities.
Article 13
Protection of the financial interests of the Union
3. Participating
countries
shall
integrate,
where
appropriate,
jointly developed training content, including e-learning modules,
1. The
Commission
shall
take
appropriate
measures
to
training programmes and commonly agreed training standards
ensure that, where actions financed under this Regulation are
into their national training programmes.
implemented, the financial interests of the Union are protected
by the application of preventive measures against fraud,
CHAPTER III
corruption and any other illegal activities by effective checks
and, if irregularities are detected, by the recovery of the
Financial framework
amounts unduly paid and, where appropriate, by effective,
Article 11
proportionate and dissuasive administrative and financial
penalties.
Financial framework
2. The
Commission
or
its
representatives
and
the
Court
of
1. The financial envelope for the implementation of the
Auditors shall have the power of audit, on the basis of
programme shall be EUR 223 366 000 in current prices.
documents and on the spot, over all grant beneficiaries,
contractors and subcontractors who have received Union
2. The
financial
allocation
for
the
programme
may
also funds under this Regulation.
cover expenses pertaining to preparatory, monitoring,
checking, audit and evaluation activities which are required on
3. The
European
Anti-fraud
Office
(OLAF)
may
carry
out
a regular basis for the management of the programme and the
investigations, including on-the-spot checks and inspections,
achievement of its objectives; in particular, studies, meetings of
in accordance with the provisions and procedures laid down
experts, information and communication activities related to the
in Regulation (EC) No 1073/1999 of the European Parliament
objectives laid down in this Regulation, expenses linked to IT
and of the Council ( 1 ) and Council Regulation (Euratom, EC)
networks focusing on information processing and exchange,
No 2185/96 ( 2 ) with a view to establishing whether there has
together with all other technical and administrative assistance
been fraud, corruption or any other illegal activity affecting the
expenses incurred by the Commission for the management of
financial interests of the Union in connection with a grant
the programme.
agreement or grant decision or a contract funded under this
Regulation.
The share of administrative expenditure shall, in general, not
CHAPTER IV
exceed 5 % of the overall cost of the programme.
Implementing powers
Article 12
Article 14
Types of intervention
Work programme
1. The
Commission
shall
implement
the
programme
in In order to implement the programme, the Commission shall,
accordance with Regulation (EU, Euratom) No 966/2012.
by means of implementing acts, adopt annual work
programmes, which shall set out the objectives pursued, the
2. Union financial support for activities provided for in
expected results, the method of implementation and their
Article 7 shall take the form of:
total amount. They shall also contain a description of the
actions to be financed, an indication of the amount allocated
(a) grants;
to each action type and an indicative implementation timetable.
The annual work programmes shall include for grants the prior
(b) public procurement contracts;
ities, the essential evaluation criteria and the maximum rate of
co-financing. Those implementing acts shall be based on the
results of previous years and shall be adopted in accordance
(c) the reimbursement of costs incurred by external experts
with the examination procedure referred to in Article 15(2).
referred to in Article 4.
( 1 ) Regulation (EC) No 1073/1999 of the European Parliament and of
3. The co-financing rate for grants shall be up to 100 % of
the Council of 25 May 1999 concerning investigations conducted by
the eligible costs in the case of travel and accommodation costs,
the European Anti-fraud Office (OLAF) (OJ L 136, 31.5.1999, p. 1).
costs linked to the organisation of events and daily allowances.
( 2 ) Council Regulation (Euratom, EC) No 2185/96 of 11 November
1996 concerning on-the-spot checks and inspections carried out
by the Commission in order to protect the European Communities'
That rate shall apply to all eligible actions with the exception of
financial interests against fraud and other irregularities (OJ L 292,
expert teams referred to in point (a)(v) of the first subparagraph
15.11.1996, p. 2).

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EN
20.12.2013 Official
Journal
of
the
European
Union L
347/31
Article 15
2. The
Commission
shall,
by
30
June
2018,
draw
up
a
mid-
term evaluation report on the achievement of the objectives of
Committee procedure
the actions under the programme, the efficiency of the use of
1. The
Commission
shall
be
assisted
by
a
committee.
That resources and the added value at the European level of the
committee shall be a committee within the meaning of Regu
programme. That report shall, additionally, address the simplifi
lation (EU) No 182/2011.
cation and the continued relevance of the objectives, as well as
the contribution of the programme to the Union priorities of
smart, sustainable and inclusive growth.
2. Where
reference
is
made
to
this
paragraph,
Article
5
of
Regulation (EU) No 182/2011 shall apply.
3. The
Commission
shall,
by
31
December
2021,
draw
up
a
CHAPTER V
final evaluation report on the matters referred to in paragraph
2, and on the long-term impact and the sustainability of effects
Monitoring and evaluation
of the programme.
Article 16
Monitoring of actions under the programme
4. Upon request from the Commission, the participating
countries shall provide it with all available data and information
1. The
Commission
shall,
in
cooperation
with
the
partici
relevant for the purpose of contributing to its mid-term and
pating countries, monitor the programme and actions under it.
final evaluation reports.
2. The Commission and participating countries shall
establish qualitative and quantitative indicators and, where
CHAPTER VI
necessary, add new indicators during the course of the
Final provisions
programme. The indicators shall be used to measure the
effects of the programme against pre-defined baselines.
Article 18
Repeal
3. The Commission shall make public the outcome of the
monitoring referred to in paragraph 1 and the indicators
Decision No
1482/2007/EC is repealed with effect from
referred to in paragraph 2.
1 January 2014.
4. The
outcome
of
the
monitoring
shall
be
used
for
the However, financial obligations related to actions pursued under
evaluation of the programme in accordance with Article 17.
that Decision shall continue to be governed by it until their
completion.
Article 17
Evaluation and review
Article 19
1. The Commission shall submit to the European Parliament
Entry into force
and to the Council mid-term and final evaluation reports
This Regulation shall enter into force on the third day following
regarding the matters referred to in paragraphs 2 and 3. The
that of its publication in the Official Journal of the European
results of those evaluations shall be integrated into decisions on
Union.
possible renewal, modification or suspension of the programme
for subsequent periods. Those evaluations shall be carried out
by an independent external evaluator.
It shall apply from 1 January 2014.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Strasbourg, 11 December 2013.
For the European Parliament
For the Council
The President
The President
M. SCHULZ
V. LEKEVIIUS

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L 347/32
EN
Official Journal of the European Union
20.12.2013
ANNEX
EUROPEAN INFORMATION SYSTEMS AND THEIR UNION COMPONENTS
A. The European Information Systems are the following:
(1) the common communications network / common systems interface (CCN/CSI -CCN2), CCN mail3, the CSI bridge,
the http bridge, CCN LDAP and related tools, CCN web portal, CCN monitoring;
(2) supporting systems, in particular the application configuration tool for CCN, the activity reporting tool (ART2),
Taxud electronic management of project online (TEMPO), service management tool (SMT), the user management
system (UM), the BPM system, the availability dashboard and AvDB, IT service management portal, directory and
user access management;
(3) Programmes information and communication space (PICS);
(4) the VAT-related systems, in particular, the VAT information exchange system (VIES) and the VAT refund,
including the VIES initial application, the VIES monitoring tool, the Taxation statistical system, VIES-on-the-
web, VIES-on-the-web configuration tool, the VIES and VAT refund test tools, the VAT number algorithms,
the VAT exchange of e–forms, VAT on e-Services (VoeS); VoeS test tool, VAT e–forms test tool, mini one-
stop-shop (MoSS);
(5) recovery-related systems, in particular eforms for recovery of claims, eforms for uniform instrument permitting
enforcement (UIPE) and for uniform notification form (UNF);
(6) direct taxation-related systems, in particular taxation on savings system, taxation on savings test tool, e–forms for
direct taxation, tax identification number TIN-on-the-web, the exchanges related to the Article 8 of Council
Directive 2011/16/EU ( 1 ) and associated test tools;
(7) other taxation-related systems, in particular, the Taxes in Europe database (TEDB);
(8) the excise systems, in particular the system for exchange of excise data (SEED), the Excise Movement and Control
System (EMCS), MVS eforms, test application (TA);
(9) other central systems, in particular, the Member States' Taxation Information and Communication system (TIC),
the self-service testing system (SSTS), taxation-related statistics system, the central application for web forms, the
central services / management information system for Excise (CS/MISE).
B. The Union components of the European Information Systems are:
(1) IT assets such as the hardware, the software and the network connections of the systems, including the associated
data infrastructure;
(2) IT services necessary to support the development, the maintenance, the improvement and the operation of the
systems; and
(3) any other elements which, for reasons of efficiency, security and rationalisation, are identified by the Commission
as common to participating countries.
( 1 ) Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive
77/799/EEC (OJ L 64, 11.3.2011, p. 1).

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