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Subject matter
This Regulation establishes the ‘Fiscalis’ programme for cooperation in the field of taxation (the ‘Programme’) for the period from 1 January 2021 to 31 December 2027. This Regulation lays down the objectives of the Programme, its budget for the period 2021-2027, the forms of Union funding and the rules for providing such funding.
Definitions
For the purposes of this Regulation, the following definitions apply: (1) ‘taxation’ means matters, including design, administration, enforcement and compliance, relating to the following taxes and duties: (a) value added tax as provided for in Council Directive 2006/112/EC ( 19 ) ; (b) excise duties on alcohol as provided for in Council Directive 92/83/EEC ( 20 ) ; (c) excise duties on tobacco products as provided for in Council Directive 2011/64/EU ( 21 ) ; (d) taxes on energy products and electricity as provided for in Council Directive 2003/96/EC ( 22 ) ; (e) other taxes and duties referred to in point (a) of Article 2(1) of Council Directive 2010/24/EU ( 23 ) insofar as they are relevant for the internal market and for administrative cooperation between Member States; (2) ‘tax authorities’ means public authorities and other bodies which are responsible for taxation or tax-related activities; (3) ‘European electronic system’ means an electronic system that is necessary for taxation and for the execution of the missions of tax authorities.
Programme objectives
1. The general objectives of the Programme are to support tax authorities and taxation in order to enhance the functioning of the internal market, to foster the competitiveness of the Union and fair competition in the Union, to protect the financial and economic interests of the Union and its Member States, including protecting those interests from tax fraud, tax evasion and tax avoidance, and to improve tax collection. 2. The specific objectives of the Programme are to support tax policy and the implementation of Union law relating to taxation, to foster cooperation between tax authorities, including exchange of tax information, and to support administrative capacity building including as regards human competency and the development and operation of European electronic systems.
Budget
1. The financial envelope for the implementation of the Programme for the period 2021 – 2027 shall be EUR 269 000 000 in current prices. 2. The amount referred to in paragraph 1 may also cover expenses for preparation, monitoring, control, audit, evaluation and other activities for managing the Programme and evaluating the achievement of its objectives. Moreover, it may cover expenses relating to studies, meetings of experts, information and communication actions, in so far as they are related to the objectives of the Programme, as well as expenses linked to information technology networks that focus on information processing and exchange, including corporate information technology tools and other technical and administrative assistance needed in connection with the management of the Programme.
Third countries associated with the Programme
The Programme shall be open to the participation of the following third countries: (a) acceding countries, candidate countries and potential candidates, in accordance with the general principles and general terms and conditions for the participation of those countries in Union programmes established in the respective framework agreements and Association Council decisions, or similar agreements and in accordance with the specific conditions laid down in agreements between the Union and those countries; (b) European Neighbourhood Policy countries, in accordance with the general principles and general terms and conditions for the participation of those countries in Union programmes established in the respective framework agreements and Association Council decisions, or in similar agreements and in accordance with the specific conditions laid down in agreements between the Union and those countries, provided that those countries have reached a sufficient level of approximation of the relevant legislation and administrative methods to those of the Union; (c) other third countries, in accordance with the conditions laid down in a specific agreement covering the participation of the third country in any Union programme, provided that the agreement: (i) ensures a fair balance as regards the contributions of and benefits for the third country participating in the Union programmes; (ii) lays down the conditions of participation in the programmes, including the calculation of financial contributions to individual programmes, and their administrative costs; (iii) does not confer on the third country any decision-making power in respect of the Programme; (iv) guarantees the rights of the Union to ensure sound financial management and to protect its financial interests. The contributions referred to in point (c)(ii) of the first paragraph shall constitute assigned revenues in accordance with Article 21(5) of the Financial Regulation.
Implementation and forms of Union funding
1. The Programme shall be implemented in direct management in accordance with the Financial Regulation. 2. The Programme may provide funding in any of the forms laid down in the Financial Regulation, in particular through grants, prizes, procurement and the reimbursement of travel and subsistence expenses incurred by external experts.
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