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Regulation (EU) 2021/847 CHAPTER IV — Specific Provisions for IT Capacity-Building Actions

Article 11–Article 12 · 2 articles

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Responsibilities

Article 11

1.   The Commission and the Member States shall jointly ensure the development and operation of the European electronic systems listed in the Multi-Annual Strategic Plan for Taxation referred to in Article 12 (the ‘MASP-T’), including design, specification, conformance testing, deployment, maintenance, evolution, security, quality assurance and quality control of those systems. 2.   The Commission shall, in particular, ensure the following: (a) the development and operation of the common components established under the MASP-T; (b) the overall coordination of the development and operation of European electronic systems with a view to their operability, interconnectivity and continuous improvement and their synchronised implementation; (c) the coordination of European electronic systems at Union level with a view to their promotion and implementation at national level; (d) the coordination of the development and operation of European electronic systems as regards their interaction with third parties, excluding actions designed to meet national requirements; (e) the coordination of European electronic systems with other relevant actions at Union level relating to e-government. 3.   Each Member State shall, in particular, ensure the following: (a) the development and operation of national components established under the MASP-T; (b) the coordination of the development and operation of the national components of European electronic systems at national level; (c) the coordination of European electronic systems with other relevant actions at national level relating to e-government; (d) the regular provision to the Commission of information regarding the measures it has taken to enable its authorities and economic operators to make full use of European electronic systems; (e) the implementation of European electronic systems at national level.

Multi-Annual Strategic Plan for Taxation

Article 12

1.   The Commission and the Member States shall draw up a Multi-Annual Strategic Plan for Taxation (MASP-T) and keep it up to date. The MASP-T shall be aligned with relevant legal acts of the Union. It shall list all tasks that are relevant for the development and operation of European electronic systems and shall classify each European electronic system, or part of such European electronic system, as: (a) a common component, meaning a component of the European electronic systems developed at Union level, which is available for all Member States or has been identified by the Commission as common for reasons of efficiency, security and rationalisation; (b) a national component, meaning a component of the European electronic systems developed at national level, which is available in the Member State that created it or contributed to its joint creation; or (c) a combination of the components referred to in points (a) and (b). 2.   The MASP-T shall also cover innovation and pilot actions, as well as the supporting methodologies and tools related to the European electronic systems. 3.   Member States shall notify the Commission of the completion of each task allocated to them under the MASP-T. They shall also report regularly to the Commission on the progress of their tasks. 4.   No later than 31 March of each year, Member States shall submit to the Commission annual progress reports on the implementation of the MASP-T in the period from 1 January to 31 December of the preceding year. Those annual reports shall be based on a pre-established format. 5.   No later than 31 October of each year, the Commission shall draw up a consolidated report on the basis of the annual reports referred to in paragraph 4, assessing the progress made by the Commission and Member States in the implementation of the MASP-T, and shall make that report public.

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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

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