activities |
-
date: 2001-06-18T00:00:00
docs:
url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2001&nu_doc=294
title: COM(2001)0294
type: Legislative proposal published
celexid: CELEX:52001PC0294(02):EN
body: EC
commission:
DG:
url: http://ec.europa.eu/taxation_customs/index_en.htm
title: Taxation and Customs Union
type: Legislative proposal published
-
date: 2001-07-02T00:00:00
body: EP
type: Committee referral announced in Parliament, 1st reading/single reading
committees:
body: EP
responsible: False
committee_full: Budgetary Control
committee: CONT
body: EP
responsible: True
committee: ECON
date: 2001-07-10T00:00:00
committee_full: Economic and Monetary Affairs
rapporteur:
group: PPE-DE
name: KAUPPI Piia-Noora
body: EP
responsible: False
committee: JURI
date: 2003-05-21T00:00:00
committee_full: Legal Affairs and Internal Market
rapporteur:
group: PPE-DE
name: GIL-ROBLES GIL-DELGADO José María
body: EP
responsible: False
committee_full: Citizens' Freedoms and Rights, Justice and Home Affairs
committee: LIBE
-
body: EP
committees:
body: EP
responsible: False
committee_full: Budgetary Control
committee: CONT
body: EP
responsible: True
committee: ECON
date: 2001-07-10T00:00:00
committee_full: Economic and Monetary Affairs
rapporteur:
group: PPE-DE
name: KAUPPI Piia-Noora
body: EP
responsible: False
committee: JURI
date: 2003-05-21T00:00:00
committee_full: Legal Affairs and Internal Market
rapporteur:
group: PPE-DE
name: GIL-ROBLES GIL-DELGADO José María
body: EP
responsible: False
committee_full: Citizens' Freedoms and Rights, Justice and Home Affairs
committee: LIBE
docs:
url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2001-466&language=EN
type: Committee report tabled for plenary, 1st reading/single reading
title: A5-0466/2001
date: 2001-12-19T00:00:00
type: Vote in committee, 1st reading/single reading
-
date: 2002-02-05T00:00:00
docs:
url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20020205&type=CRE
type: Debate in Parliament
title: Debate in Parliament
body: EP
type: Debate in Parliament
-
date: 2002-02-06T00:00:00
docs:
url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2002-40
type: Decision by Parliament, 1st reading/single reading
title: T5-0040/2002
body: EP
type: Decision by Parliament, 1st reading/single reading
-
date: 2002-06-04T00:00:00
body: CSL
type: Council Meeting
council: Economic and Financial Affairs ECOFIN
meeting_id: 2432
-
date: 2002-07-12T00:00:00
body: CSL
type: Council Meeting
council: Economic and Financial Affairs ECOFIN
meeting_id: X017
-
date: 2002-11-08T00:00:00
docs:
url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=ADV&RESULTSET=1&DOC_ID=0535%2F02&DOC_LANCD=EN&ROWSPP=25&NRROWS=500&ORDERBY=DOC_DATE+DESC
type: Amended legislative proposal for reconsultation published
title: N5-0535/2002
body: EC
commission:
DG:
url: http://ec.europa.eu/taxation_customs/index_en.htm
title: Taxation and Customs Union
type: Amended legislative proposal for reconsultation published
-
date: 2002-11-08T00:00:00
body: EP/CSL
type: Formal reconsultation of Parliament
-
date: 2003-01-21T00:00:00
body: CSL
type: Council Meeting
council: Economic and Financial Affairs ECOFIN
meeting_id: X018
-
date: 2003-03-06T00:00:00
docs:
url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=ADV&RESULTSET=1&DOC_ID=6522%2F03&DOC_LANCD=EN&ROWSPP=25&NRROWS=500&ORDERBY=DOC_DATE+DESC
type: Legislative proposal published
title: 06522/2003
body: EC
commission:
DG:
url: http://ec.europa.eu/taxation_customs/index_en.htm
title: Taxation and Customs Union
type: Legislative proposal published
-
date: 2003-07-08T00:00:00
docs:
url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2003-262&language=EN
type: Committee report tabled for plenary, reconsultation
title: A5-0262/2003
body: unknown
type: Committee report tabled for plenary, reconsultation
-
date: 2003-07-08T00:00:00
body: EP
committees:
body: EP
responsible: False
committee_full: Budgetary Control
committee: CONT
body: EP
responsible: True
committee: ECON
date: 2001-07-10T00:00:00
committee_full: Economic and Monetary Affairs
rapporteur:
group: PPE-DE
name: KAUPPI Piia-Noora
body: EP
responsible: False
committee: JURI
date: 2003-05-21T00:00:00
committee_full: Legal Affairs and Internal Market
rapporteur:
group: PPE-DE
name: GIL-ROBLES GIL-DELGADO José María
body: EP
responsible: False
committee_full: Citizens' Freedoms and Rights, Justice and Home Affairs
committee: LIBE
type: Vote in committee, 1st reading/single reading
-
date: 2003-09-02T00:00:00
docs:
url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2003-350
type: Decision by Parliament, 1st reading/single reading
title: T5-0350/2003
body: EP
type: Decision by Parliament, 1st reading/single reading
-
date: 2003-10-07T00:00:00
body: CSL
type: Council Meeting
council: Economic and Financial Affairs ECOFIN
meeting_id: 2530
-
date: 2003-10-07T00:00:00
body: EP
type: End of procedure in Parliament
-
date: 2003-10-07T00:00:00
body: EP/CSL
type: Act adopted by Council after consultation of Parliament
-
date: 2003-10-15T00:00:00
type: Final act published in Official Journal
docs:
url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32003R1798
title: Regulation 2003/1798
url: http://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2003:264:SOM:EN:HTML
title: OJ L 264 15.10.2003, p. 0001-0011
|
commission |
-
body: EC
dg: Taxation and Customs Union
commissioner: --
|
committees/0 |
- type
- Responsible Committee
- body
- EP
- associated
- False
- committee_full
- Economic and Monetary Affairs
- committee
- ECON
- date
- 2001-07-10T00:00:00
- rapporteur
-
name: KAUPPI Piia-Noora
group: European People's Party (Christian Democrats) and European Democrats
abbr: PPE-DE
|
committees/0 |
- body
- EP
- responsible
- False
- committee_full
- Budgetary Control
- committee
- CONT
|
committees/1 |
- type
- Former Responsible Committee
- body
- EP
- associated
- False
- committee_full
- Economic and Monetary Affairs
- committee
- ECON
- date
- 2001-07-10T00:00:00
- rapporteur
-
name: KAUPPI Piia-Noora
group: European People's Party (Christian Democrats) and European Democrats
abbr: PPE-DE
|
committees/1 |
- body
- EP
- responsible
- True
- committee
- ECON
- date
- 2001-07-10T00:00:00
- committee_full
- Economic and Monetary Affairs
- rapporteur
-
group: PPE-DE
name: KAUPPI Piia-Noora
|
committees/2 |
- type
- Committee Opinion
- body
- EP
- associated
- False
- committee_full
- Legal Affairs and Internal Market
- committee
- JURI
- date
- 2003-05-21T00:00:00
- rapporteur
-
name: GIL-ROBLES GIL-DELGADO José María
group: European People's Party (Christian Democrats) and European Democrats
abbr: PPE-DE
|
committees/2 |
- body
- EP
- responsible
- False
- committee
- JURI
- date
- 2003-05-21T00:00:00
- committee_full
- Legal Affairs and Internal Market
- rapporteur
-
group: PPE-DE
name: GIL-ROBLES GIL-DELGADO José María
|
committees/3 |
- type
- Former Committee Opinion
- body
- EP
- associated
- False
- committee_full
- Budgetary Control
- committee
- CONT
- opinion
- False
|
committees/3 |
- body
- EP
- responsible
- False
- committee_full
- Citizens' Freedoms and Rights, Justice and Home Affairs
- committee
- LIBE
|
committees/4 |
- type
- Former Committee Opinion
- body
- EP
- associated
- False
- committee_full
- Citizens' Freedoms and Rights, Justice and Home Affairs
- committee
- LIBE
- opinion
- False
|
committees/5 |
- type
- Former Committee Opinion
- body
- EP
- associated
- False
- committee_full
- Legal Affairs and Internal Market
- committee
- JURI
- date
- 2003-05-21T00:00:00
- rapporteur
-
name: GIL-ROBLES GIL-DELGADO José María
group: European People's Party (Christian Democrats) and European Democrats
abbr: PPE-DE
|
council |
-
body: CSL
type: Council Meeting
council: Economic and Financial Affairs ECOFIN
meeting_id: 2530
url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2530*&MEET_DATE=07/10/2003
date: 2003-10-07T00:00:00
-
body: CSL
type: Council Meeting
council: Economic and Financial Affairs ECOFIN
meeting_id: 2432
url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2432*&MEET_DATE=04/06/2002
date: 2002-06-04T00:00:00
|
docs |
-
date: 2001-10-19T00:00:00
docs:
title: PE307.435
type: Committee draft report
body: EP
-
date: 2001-11-22T00:00:00
docs:
title: PE307.435/AM
type: Amendments tabled in committee
body: EP
-
date: 2001-12-19T00:00:00
docs:
url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2001-466&language=EN
title: A5-0466/2001
type: Committee report tabled for plenary, 1st reading/single reading
body: EP
-
date: 2002-01-16T00:00:00
docs:
url: https://dm.eesc.europa.eu/EESCDocumentSearch/Pages/redresults.aspx?k=(documenttype:AC)(documentnumber:0037)(documentyear:2002)(documentlanguage:EN)
title: CES0037/2002
url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:C:2002:080:TOC
title: OJ C 080 03.04.2002, p. 0076
type: Economic and Social Committee: opinion, report
body: ESC
-
date: 2002-02-06T00:00:00
docs:
url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2002-40
title: T5-0040/2002
url: https://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:2002:284E:SOM:EN:HTML
title: OJ C 284 21.11.2002, p. 0121-0178 E
summary:
type: Text adopted by Parliament, 1st reading/single reading
body: EP
-
date: 2002-11-08T00:00:00
docs:
url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=ADV&RESULTSET=1&DOC_ID=0535%2F02&DOC_LANCD=EN&ROWSPP=25&NRROWS=500&ORDERBY=DOC_DATE+DESC
title: N5-0535/2002
type: Amended legislative proposal for reconsultation
body: CSL
-
date: 2003-06-20T00:00:00
docs:
title: PE332.546/DEF
committee: JURI
type: Committee opinion
body: EP
-
date: 2003-07-08T00:00:00
docs:
url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2003-262&language=EN
title: A5-0262/2003
type: Committee final report tabled for plenary, reconsultation
body: EP
-
date: 2003-07-09T00:00:00
docs:
title: PE323.187
type: Committee draft report
body: EP
-
date: 2003-09-02T00:00:00
docs:
url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2003-350
title: T5-0350/2003
title: OJ C 076 25.03.2004, p. 0036-0080 E
summary:
type: Text adopted by Parliament after reconsultation
body: EP
-
date: 2009-08-18T00:00:00
docs:
url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2009/0428/COM_COM(2009)0428_EN.pdf
title: COM(2009)0428
url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2009&nu_doc=428
title: EUR-Lex
summary: Council Regulation No 1798/2003 on administrative cooperation in the field of VAT provides that the Commission shall present every three years a report to the European Parliament and the Council on the application of this Regulation. In the past, there have been five reports which describe the functioning of the administrative cooperation in the field of value added tax, but this is the first report since the adoption of the Council Regulation No 1798/2003 in January 2004.
In particular, the Regulation introduced improvements relating to: (i) clearer and binding rules governing cooperation between Member States; (ii) more direct contacts between services with a view to making cooperation more efficient and faster; (iii) more automatic or spontaneous exchanges of information between Member States in order to combat fraud more effectively. This report assesses the functioning of administrative cooperation within the current legal framework and focuses in particular on the use that is made of these newly introduced arrangements in order to evaluate whether these changes have been effective.
This report assesses the functioning of administrative cooperation within the current legal framework and focuses in particular on the use that is made of these newly introduced arrangements in order to evaluate whether these changes have been effective.
However, the present report cannot be dissociated from the broader context of the coordinated strategy to improve the fight against VAT fraud set out in the recent Commission's Communication, A coordinated strategy to improve the fight against VAT fraud in the EU, COM(2008)0807 .
. This Communication announces a range of measures which will substantially affect the way administrative cooperation in the field of VAT between tax authorities will function in the future.
ain conclusions : the Commission's Communication of 31 May 2006 concerning the need to develop a co-ordinated strategy to improve the fight against fiscal fraud already expressed the view that the legal framework for administrative cooperation in the field of VAT has been reinforced, but that Member States do not make sufficient use of it and the level of administrative cooperation is not commensurate with the size of intra-Community trade.
This report does not come to a different conclusion; the new arrangements introduced in 2004 with Regulation 1798/2003 offered improved possibilities , but the intensity of the administrative cooperation between Member States to cope with intra-Community VAT evasion and fraud is still unsatisfactory .
As concerns the practical functioning , the willingness to improve the application of the administrative cooperation arrangements should be reflected in the management support and organisation of the tax administration through the following actions:
an appropriate number of resources should be allocated to administrative cooperation and tax controls; training should be provided for tax officials to raise their awareness as regards the instruments available and the spontaneous exchange of information; a proactive and open-minded approach should be adopted towards the application of the instruments available and obstacles should be avoided at national level; local officials should be given instructions on how to prioritise the requests for information; the software should be adjusted in order to use the XML-format for sending requests; efficient procedures should be implemented to collect data to be exchanged; direct contacts between local tax auditors should be encouraged (via CCN mail II bis).
These recommendations are in fact not new; they can already be found in previous reports presented several years ago. The fact that they need to be repeated is a worrying signal as concerns the level of follow up that has been given to them in the past.
The political importance given within a Member State to ensuring that a service of good quality is provided to the partner authorities in the other Member States is a key factor for substantial improvements.
The ECOFIN Council has had, in the past two years, several discussions about combating VAT fraud. The conclusions which have been drawn on these occasions point out the need for a common approach at EU level . The emphasis has been put on the so-called "conventional measures" which aim at strengthening the capacity of tax authorities to tackle VAT fraud within the context of the current VAT system.
Reinforcing administrative cooperation is essential in this context and the proposal for a recast of the Regulation 1798/2003 that is presented today contains substantial changes such as automated access to databases and will provide the legal base to set up EUROFISC. This report demonstrates the need for further amendments to the legal framework which are taken on board in this proposal.
However, improving the practical functioning is equally important and the Commission counts on the political willingness of the Member States to put the necessary efforts in this objective.
The willingness has to come from the Member States but the Commission is prepared to provide its assistance to these efforts. A number of actions to be taken could be coordinated at EU level and the Fiscalis 2013 programme provides appropriate tools for supporting the development and implementation of these actions.
type: Follow-up document
body: EC
-
date: 2009-08-18T00:00:00
docs:
url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/sec/2009/1121/COM_SEC(2009)1121_EN.pdf
title: SEC(2009)1121
url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=SECfinal&an_doc=2009&nu_doc=1121
title: EUR-Lex
summary: This Commission Staff Working Document analyses and summarises Member States' replies to the questionnaire relating the application of Council Regulation (EC) No 1798/2003 concerning administrative cooperation in the field of value added tax.
Method used : since the practical use of the different instruments of administrative cooperation is made by the national tax authorities, evidently this evaluation can only be done on the basis of substantial input from the Member State. Therefore, the Commission was of the opinion that the information for making a comprehensive assessment of administrative cooperation under the new Regulation had to be collected by way of a questionnaire launched to the Member States. 25 Member States replied to the questionnaire.
This document has been an important source of information for the Commission's report on the application of Council Regulation 1798/2003 concerning administrative cooperation in the field of VAT but it was not the only one.
Indeed, other sources of information, like existing reports, discussions with Member States on a bilateral basis or during meetings have been used when drafting the Commission's report in order to complement the results of this questionnaire.
Member States’ replies : Member States were specifically asked whether they had any suggestions for improvements to make.
The main suggestions are the following:
direct access to data would lead to quicker exchange of information, on-line conversation through CCN-network would be useful for simultaneous control purposes (conference calls, chat), closer cooperation with Customs authorities in particular for the goods moving through the 4200-procedure (exempted from taxation at import), organising annual CLO meetings for the heads of CLO, to make contacts and cooperation easier and more efficient (due to personal contact), amend the Regulation in order to provide for a legal framework for the project Eurocanet, the set up of a structure at community level to coordinate and facilitate the use of the existing cooperation instruments, better relations between the existing discussion groups (ATFS, SCAC, SCIT) enabling more coherence of the mission attributed to the discussion groups and more regular and formal contacts between them, the mandatory use of XML as unique standard, Review of the Standing Committee on Administrative Cooperation 2004 form, a computer system to ensure that requests are logged to a central record and statistical data could be extracted electronically from the system,
harmonisation of legal terms/expressions, sanctions on Member States that do not comply with the time limits to send the reply to a request.
type: Follow-up document
body: EC
|
events |
-
date: 2001-06-18T00:00:00
type: Legislative proposal published
body: EC
docs:
url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2001&nu_doc=294
title: EUR-Lex
title: COM(2001)0294
summary:
-
date: 2001-07-02T00:00:00
type: Committee referral announced in Parliament, 1st reading/single reading
body: EP
-
date: 2001-12-19T00:00:00
type: Vote in committee, 1st reading/single reading
body: EP
summary:
-
date: 2001-12-19T00:00:00
type: Committee report tabled for plenary, 1st reading/single reading
body: EP
docs:
url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2001-466&language=EN
title: A5-0466/2001
-
date: 2002-02-05T00:00:00
type: Debate in Parliament
body: EP
docs:
url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20020205&type=CRE
title: Debate in Parliament
-
date: 2002-02-06T00:00:00
type: Decision by Parliament, 1st reading/single reading
body: EP
docs:
url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2002-40
title: T5-0040/2002
summary:
-
date: 2002-11-08T00:00:00
type: Formal reconsultation of Parliament
body: EP/CSL
-
date: 2002-11-08T00:00:00
type: Amended legislative proposal for reconsultation published
body: EC
docs:
url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=ADV&RESULTSET=1&DOC_ID=0535%2F02&DOC_LANCD=EN&ROWSPP=25&NRROWS=500&ORDERBY=DOC_DATE+DESC
title: N5-0535/2002
-
date: 2003-03-06T00:00:00
type: Legislative proposal published
body: EC
docs:
url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=ADV&RESULTSET=1&DOC_ID=6522%2F03&DOC_LANCD=EN&ROWSPP=25&NRROWS=500&ORDERBY=DOC_DATE+DESC
title: 06522/2003
summary:
-
date: 2003-07-08T00:00:00
type: Vote in committee, 1st reading/single reading
body: EP
summary:
-
date: 2003-07-08T00:00:00
type: Committee report tabled for plenary, reconsultation
body: EP
docs:
url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2003-262&language=EN
title: A5-0262/2003
-
date: 2003-09-02T00:00:00
type: Decision by Parliament, 1st reading/single reading
body: EP
docs:
url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2003-350
title: T5-0350/2003
summary:
-
date: 2003-10-07T00:00:00
type: Act adopted by Council after consultation of Parliament
body: EP/CSL
-
date: 2003-10-07T00:00:00
type: End of procedure in Parliament
body: EP
-
date: 2003-10-15T00:00:00
type: Final act published in Official Journal
docs:
title: Regulation 2003/1798
url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32003R1798
title: OJ L 264 15.10.2003, p. 0001-0011
url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2003:264:TOC
|
other |
-
body: CSL
type: Council Meeting
council: Former Council configuration
-
body: EC
dg:
url: http://ec.europa.eu/taxation_customs/index_en.htm
title: Taxation and Customs Union
|
procedure/final/url |
Old
http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32003R1798
New
https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32003R1798
|
procedure/instrument |
New
- Regulation
- Amended by 2004/0262(CNS) Amended by 2008/0059(CNS) Repealed by 2009/0118(CNS)
|
procedure/subject |
Old
- 2.70.02 Indirect taxation, VAT, excise duties
- 2.80 Cooperation between administrations
New
- 2.70.02
- Indirect taxation, VAT, excise duties
- 2.80
- Cooperation between administrations
|
procedure/summary |
- Amended by
- Amended by
- Repealed by
|
procedure/title |
Old
Value added tax VAT: administrative cooperation (repeal. Regulation (EEC) No 218/92)
New
Value added tax VAT: administrative cooperation (repeal. Regulation (EEC) No 218/92)
|