Proposal for a directive – amending act
Article 1 – point 36 a (new)
Directive 2006/112/EC
Article 397 a (new)
(36a) The following article is inserted after Article 397: "E-administration Article 397a In order actively to develop effective and reliable e-administration in the field of VAT, the Commission shall make an impact assessment of existing e- administration measures and tools in the Member States and enhance the exchange of best practices among them in this domain. In addition, the Commission shall consider the possibility of using the Community programme Fiscalis 2013, established by Decision No 1482/2007EC 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)1 together with other existing EU funding such as the EU structural funds to provide technical assistance to Member States most in need of upgrading their e- administration through access to and use of major trans-European IT systems." 1 OJ L 330, 15.12.2007, p. 1.