Tag Archives: Taxation policy

Fiscalis 2013

Fiscalis 2013

Outline of the Community (European Union) legislation about Fiscalis 2013

Topics

These categories group together and put in context the legislative and non-legislative initiatives which deal with the same topic.

Taxation

Fiscalis 2013 (2008-2013)

Document or Iniciative

Decision No 1482/2007/EC of the European Parliament and of the Council of 11 December 2007 establishing a Community programme to improve the operation of taxation systems in the internal market (Fiscalis 2013) and repealing Decision No 2235/2002/EC.

Summary

The Fiscalis 2013 programme is set up for the period from 1 January 2008 to 31 December 2013 and is intended to improve the operation of the taxation systems * in the internal market of the European Union (EU).

Objectives

The overall objective of Fiscalis 2013 is to improve the functioning of the tax systems in the internal market by strengthening cooperation between participating countries, their administrations and any other body.

The contribution of the Fiscalis 2013 programme to the development of cooperation between tax administrations will mean that the following objectives can be attained:

  • the uniform application of the EU tax laws in all the EU countries;
  • the protection of national and EU financial interests;
  • the smooth functioning of the internal market through the combating of tax avoidance and evasion, including its international dimension;
  • the avoidance of distortions of competition;
  • the ongoing reduction of compliance burdens on administrations and tax-payers alike.

Activities

Activities under Fiscalis 2013 are based in particular on:

  • communication and information-exchange systems;
  • multilateral controls;
  • seminars and project groups;
  • working visits;
  • training activities.

The Excise Movement Control System (EMCS) will be incorporated in the Fiscalis 2013 programme from 2009.

Participation in the programme

The countries participating in the Fiscalis 2013 programme are the EU member countries. The programme is also open to participation by the candidate countries benefiting from a pre-accession strategy, potential candidate countries (following the establishment of framework agreements concerning their participation in EU programmes), as well as some partner countries under the European Neighbourhood Policy.

Budgetary implications

The Fiscalis 2013 programme will run for a period of six years, in line with the duration of the 2007-2013 Financial Perspective. The amount to be borne by the EU budget is EUR 156.9 million.

Key terms used in the act
  • Taxation systems: this refers to the following taxes applied in the countries participating in the programme:
    1. value added tax;
    2. excise duties on alcohol, tobacco products and energy products;
    3. taxes on income and on capital as defined in Article 1(2) of Council Directive 77/799/EEC;
    4. taxes on insurance premiums as defined in Article 3 of Council Directive 76/308/EEC.

References

Act Entry into force Deadline for transposition in the Member States Official Journal
Decision No 1482/2007/EC

4.1.2008

OJ L 330, 15.12.2007

Related Acts

Report from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions – Midterm evaluation of the Fiscalis 2013 programme [COM (2011) 538 final – Not published in the Official Journal].
The midterm evaluation concluded that the programme operates cost efficiently and is effective in the achievement of its objectives. Further improvements in the monitoring and the reporting of activities are possible, although the achievement of this may be restricted due to the limited human resources available in the European Commission and the participating countries’ tax administrations for managing the programme. The report recommends the following improvements for the remaining programming period:

  • prioritise cooperation in the field of direct taxation;
  • make the reduction of administrative burdens on taxpayers a specific objective of Fiscalis;
  • set up a results-based monitoring and evaluation system;
  • improve dissemination and application of knowledge and best practices in national administrations;
  • explore the potential for further improvement and development of the value-added tax information exchange system (VIES);
  • introduce a dedicated planning, monitoring and reporting system for the organisation and follow-up of working visits;
  • involve a larger community of stakeholders;
  • ensure proportionate programme management capacity.

The contribution of taxation and customs policies to the Lisbon Strategy

The contribution of taxation and customs policies to the Lisbon Strategy

Outline of the Community (European Union) legislation about The contribution of taxation and customs policies to the Lisbon Strategy

Topics

These categories group together and put in context the legislative and non-legislative initiatives which deal with the same topic.

Taxation

The contribution of taxation and customs policies to the Lisbon Strategy

The Commission has launched a plan for EU-wide taxation and customs measures that would help the EU to achieve its Lisbon objectives. The co-existence of 25 national taxation systems makes it impossible to take full advantage of the single market. The proposed measures are aimed at reducing the negative effects these co-existing national tax systems can have on market integration

Document or Iniciative

Communication from the Commission of 25 October 2005 to the Council and the European Parliament – The Contribution of Taxation and Customs Policies to the Lisbon Strategy [COM(2005) 532 final – Not published in the Official Journal].

Summary

In 2005 the Commission proposed to reinvigorate the Lisbon Strategy. This communication describes the measures and initiatives taken by the European Community to reach the Lisbon Strategy’s taxation and customs objectives.

These measures are aimed at:

  • making the European Union a more attractive place to invest and work;
  • boosting growth by increasing and improving knowledge and innovation.

INVESTMENT AND MARKET INTEGRATION

The taxation and customs measures proposed in the communication are aimed at making the EU a more attractive place to invest and work by:

  • extending and deepening the internal market;
  • ensuring open and competitive markets inside and outside the EU;
  • improving European and national legislation.

Extending and deepening the Internal Market

National tax systems have a negative effect on EU market integration. Remaining obstacles should be lifted to take full advantage of the single market. The Commission proposes five categories of measures.

Because different company taxation systems co-exist, cross-border activities are treated differently to similar domestic activities. The first measure is to introduce a Common Consolidated Corporate Tax Base for EU businesses (CCCTB), a strategy the Commission has been working towards since 2001.

A second series of measures is aimed at simplifying the tax environment. In order to create a level playing field, corporate taxation obstacles have to be removed concerning:

VAT compliance obligations;

  • experimental application of the Home State Taxation approach;
  • VAT rules concerning international services;
  • the VAT rules on financial services;
  • the rules governing the exemptions of services in the public interest.

A third series of measures is aimed at removing cross-border tax barriers faced by EU businesses. Pending the introduction of the CCCTB, the Commission plans to put in place:

  • a system of cross-border loss relief;
  • a system to manage transfer pricing;
  • measures to abolish a number of indirect taxes, such as capital duty.

The fourth measure is aimed at creating a new car taxation strategy to replace Member State registration taxes.

The fifth measure concerns a new policy to combat distortions due to fraud and tax evasion.

Open and competitive markets

Pirated and counterfeit products violate the industrial and intellectual property rights of EU businesses. That is why it action to protect intellectual property rights is necessary. In October 2005, the Commission adopted a communication on a customs response to latest trends in counterfeiting and piracy.

To improve customs legislation and promote
eCustoms
the Commission has adopted communications on:

  • creating a simpler and paperless environment for customs and trade (eCustoms). This communication is part of the modernisation of the Community Customs Code and the eGovernment programme;
  • the role of customs in the integrated management of external borders to simplify administrative formalities.

Improving European and national legislation

The modernisation of VAT rules contained in the 6th VAT Directive is necessary to provide clear rules to traders. A more uniform application of these rules in combination with binding provisions would help to eliminate the current divergences at the Community level. Thus, a more uniform application of the VAT system will help European businesses.

KNOWLEDGE AND INNOVATION

With a view to boosting growth by increasing and improving knowledge and innovation, this communication presents tax and customs measures aimed at:

  • favouring investment in research and development (R&D);
  • facilitating the sustainable use of resources.

Research and development (R&D)

The Commission proposes to adopt guidelines on R&D tax incentives to increase and improve R&D investment. These guidelines should:

  • set out the key EU legal conditions for such tax incentives;
  • highlight best practices as regards R&D tax treatment and incentives in some Member States;
  • set out the political message and contents of possible future initiatives directed to Member States.

Sustainable use of resources

Indirect taxation can play a significant role in the sustainable use of resources, especially in the fields of energy, transport and the environment. The Directive on the taxation of energy products and taxation of commercial diesel, energy and cars are examples of this.

Related Acts

COMPANY TAXATION

Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee – Implementing the Community Programme for improved growth and employment and the enhanced competitiveness of EU business: Further Progress during 2006 and next steps towards a proposal on the Common Consolidated Corporate Tax Base (CCCTB) [COM(2007) 223 final – Not published in the Official Journal].

Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee – Implementing the Community Lisbon Programme – Progress to date and next steps towards a Common Consolidated Corporate Tax Base (CCCTB) [COM(2006) 157 final – Not published in the Official Journal]]

Communication from the Commission to the Council, the European Parliament and the Economic and Social Committee – Tackling the corporation tax obstacles of small and medium-sized enterprises in the Internal Market – outline of a possible Home State Taxation pilot scheme […] [COM(2005) 702 final – Not published in the Official Journal]

Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee of 24 November 2003 – An Internal Market without company tax obstacles: achievements, ongoing initiatives and remaining challenges [COM(2003) 726 final – Not published in the Official Journal]

Communication from the Commission to the Council, the European Parliament and the Economic and Social Committee of 23 October 2001 – Towards an Internal Market without tax obstacles – A strategy for providing companies with a consolidated corporate tax base for their EU-wide activities [COM(2001) 582 final – Not published in the Official Journal]

CAR TAXATION

Proposal for a Council directive of 5 July 2005 on passenger car related taxes [COM(2005) 261 final – Not published in the Official Journal] [Procedure CNS/2005/0130]