BETA


2018/0233(COD) Fiscalis programme for cooperation in the field of taxation 2021–2027

Progress: Awaiting Council 1st reading position / budgetary conciliation convocation

RoleCommitteeRapporteurShadows
Lead ECON GIEGOLD Sven (icon: Verts/ALE Verts/ALE) STOLOJAN Theodor Dumitru (icon: PPE PPE), BAYET Hugues (icon: S&D S&D), ZĪLE Roberts (icon: ECR ECR), CORNILLET Thierry (icon: ALDE ALDE), SCHIRDEWAN Martin (icon: GUE/NGL GUE/NGL), KAPPEL Barbara (icon: ENF ENF)
Committee Opinion BUDG DOS SANTOS Manuel (icon: S&D S&D)
Lead committee dossier:
Legal Basis:
RoP 59-p4, TFEU 114, TFEU 197-p2
Subjects

Events

2019/08/08
   Commission response to text adopted in plenary
Documents
2019/04/17
   EP - Decision by Parliament, 1st reading/single reading
Details

The European Parliament adopted by 575 votes to 35, with 46 abstentions, a legislative resolution on the proposal for a regulation of the European Parliament and of the Council establishing the Fiscalis programme for cooperation in the field of taxation.

The European Parliament’s position adopted at first reading under the ordinary legislative procedure amended the Commission proposal as follows:

Objectives

The overall objectives of the Fiscalis programme for the period 2021-2027 would be to support the tax authorities with a view to (i) enhancing the functioning of the single market; (ii) fostering Union competitiveness and fair competition in the Union; (iii) protecting the financial and economic interests of the Union and its Member States, including protecting those interests from tax fraud, tax evasion and tax avoidance; (iv) improving tax collection.

The Programme has the specific objective to support tax policy and the implementation of Union law relating to the field of taxation; to foster tax cooperation, including exchange of tax information; and to support administrative capacity building, including human competency and the development and operation of the European electronic systems.

Budget

Parliament proposed that the financial envelope for the implementation of the programme for the period 2021-2027 should be set at EUR 300 million at 2018 prices (or EUR 339 million in current prices).

Eligible actions

In line with the specific and general objective of the Programme, the actions may focus, among others, on the following priority topics:

- supporting the implementation of Union law in the field of taxation, including training of staff in that regard, and helping to identify possible ways to improve administrative cooperation, including recovery assistance, between tax authorities;

- supporting the effective exchange of information, including group requests, the development of standard IT formats, the access by tax authorities to beneficial ownership information and the improvement of the use of the information received;

- supporting the effective operation of mechanisms of administrative cooperation and exchange of best practices between tax authorities, including best practices on recovery of taxes;

- supporting digitalisation and updating of methodologies in tax administrations;

- supporting the exchange of best practices for combating VAT fraud.

Participation of external experts

External experts should mainly be representatives of public authorities, in particular from non-associated third countries, including some of the least developed countries, as well as representatives of international organisations, economic operators, taxpayers and civil society. Least developed countries should be understood to mean a non-EU country or territory eligible to receive official development assistance in accordance with the relevant list made publicly available by the Development Assistance Committee of the Organisation for Economic Cooperation and Development and based on the United Nations' definition.

The external experts shall be selected by the Commission, including from experts proposed by the Member States, based on their skills, experience and knowledge relevant to the specific action on an ad-hoc basis, based on needs.

The Commission shall assess, inter alia , the impartiality of those external experts and the absence of conflict of interests with their professional responsibilities.

Multi-annual work programmes

Parliament has requested that the multiannual work programmes to implement the programme be adopted by the Commission by means of delegated acts. Evaluations shall be publicly available by the Commission.

The Commission should organise regular seminars of tax administrations with representatives of beneficiary Member States to discuss issues and suggest potential improvements related to the objectives of the Programme, including the exchange of information between tax administrations.

Documents
2019/01/17
   EP - Results of vote in Parliament
2019/01/17
   EP - Decision by Parliament, 1st reading/single reading
Details

The European Parliament adopted by 530 votes to 32, with 68 abstentions, amendments to the proposal for a regulation of the European Parliament and of the Council establishing the ‘Fiscalis’ programme for cooperation in the field of taxation.

The matter was referred back to the competent committee for interinstitutional negotiations.

The main amendments adopted in plenary concern the following issues:

Objectives

The general objectives of the programme of supporting tax authorities and taxation with a view to (i) improving the functioning of the single market, (ii) fostering fair competition within the Union, (iii) protecting the financial and economic interests of the Union and its Member States, including against tax fraud, tax evasion and aggressive tax planning, and improving tax collection.

Its specific objectives would be to support tax policy and its proper implementation, and to encourage tax cooperation, exchange of tax information, strengthening of administrative capacity building, including human skills, and the development and operation of European electronic systems, as well as the progressive modernisation of reporting, auditing and software tools to be applied uniformly across Member States.

The programme shall also help tax administrations to facilitate and improve the implementation of the Union directives on taxation, and to train their staff in that regard.

Budget

Parliament proposed that the financial envelope for the implementation of the programme over the period 2021-2027 should be set at EUR 300 million at 2018 prices (or EUR 339 million in current prices).

Third countries associated with the programme

Members proposed that provided priority topics have been fully funded, least developed countries shall be encouraged to participate in the programme. The participation of least developed countries in the programme shall be cost-free for them and shall focus on achieving international tax objectives, such as the automatic exchange of tax information.

Eligible actions

The priority topics shall be as follows: (i) closing loopholes in the effective implementation of Council Directive 2011/16/EU, as amended; (ii) effective exchange of information and development of useable formats taking into account international initiatives; (iii) removing obstacles to cross-border cooperation; (iv) removing obstacles to accessibility to beneficial owners; (v) combating cross-border VAT fraud; (vi) exchange of best practices in the recovery of taxes, including unpaid taxes; (vii) implementation of unified national IT tools for the development of common interfaces to allow for the interconnection of national IT system.

To qualify for funding, actions should include, inter alia , project-based structured collaboration, including on-site inspections and joint audits, as well as actions to strengthen IT capacities, including the development and operation of European electronic systems, or actions to develop common interfaces.

Participation of external experts

The external experts shall be selected by the Commission, following a transparent and balanced procedure, based on their skills, experience and knowledge relevant to the specific action, and their ability to contribute to that action. The impartiality of these experts and the absence of any potential conflict of interest with their professional functions should be guaranteed. The list of external experts shall be made available to the public on the Commission's website.

Multi-annual work programmes

These shall include all relevant information produced in the context of annual reports or mapping exercises as referred to in this Regulation. Those annual reports shall be made publicly available in order to inform taxpayers about best practices, lessons learnt, challenges and remaining obstacles identified within the programme.

Synergies

For the sake of cost-effectiveness, the Fiscalis programme shall exploit possible synergies with other Union measures in related fields, such as the Customs programme, the EU anti-fraud programme, the single market programme and the reform support programme.

Documents
2019/01/17
   EP - Matter referred back to the committee responsible
2019/01/16
   EP - Debate in Parliament
2018/12/04
   EP - Committee report tabled for plenary, 1st reading/single reading
Details

The Committee on Economic and Monetary Affairs adopted the report by Sven GIEGOLD (Greens/EFA, DE) on the proposal for a regulation of the European Parliament and of the Council establishing the ‘Fiscalis’ programme for cooperation in the field of taxation.

The committee recommended that the European Parliament's position adopted at first reading under the ordinary legislative procedure should amend the Commission's proposal as follows.

Objectives : the general objectives of the programme of supporting tax authorities and taxation with a view to (i) improving the functioning of the single market, (ii) fostering fair competition within the Union, (iii) protecting the financial and economic interests of the Union and its Member States, including against tax fraud, tax evasion and aggressive tax planning , and improving tax collection.

Its specific objectives would be to support tax policy and its proper implementation, and to encourage tax cooperation, exchange of tax information, strengthening of administrative capacity building, including human skills, and the development and operation of European electronic systems, as well as the progressive modernisation of reporting, auditing and software tools to be applied uniformly across Member States.

The Programme shall also help tax administrations to facilitate and improve the implementation of the Union directives on taxation, and to train their staff in that regard.

Budget : Members proposed that the financial envelope for the implementation of the programme over the period 2021-2027 should be set at EUR 300 million at 2018 prices (or EUR 339 million in current prices).

Third countries associated with the programme : provided priority topics have been fully funded, least developed countries shall be encouraged to participate in the Programme. The participation of least developed countries in the Programme shall be cost-free for them and shall focus on achieving international tax objectives, such as the automatic exchange of tax information.

Eligible actions : the priority topics shall be as follows: (i) closing loopholes in the effective implementation of Council Directive 2011/16/EU , as amended; (ii) effective exchange of information and development of useable formats taking into account international initiatives; (iii) removing obstacles to cross-border cooperation; (iv) removing obstacles to accessibility to beneficial owners; (v) combating cross-border VAT fraud; (vi) exchange of best practices in the recovery of taxes, including unpaid taxes; (vii) implementation of unified national IT tools for the development of common interfaces to allow for the interconnection of national IT system.

Participation of external experts : the external experts shall be selected by the Commission, following a transparent and balanced procedure , based on their skills, experience and knowledge relevant to the specific action, and their ability to contribute to that action. The impartiality of these experts and the absence of any potential conflict of interest with their professional functions should be guaranteed. The list of external experts shall be made available to the public on the Commission's website.

Multi-annual work programmes : these shall include all relevant information produced in the context of annual reports or mapping exercises as referred to in this Regulation. Those annual reports shall be made publicly available in order to inform taxpayers about best practices, lessons learnt, challenges and remaining obstacles identified within the Programme.

Synergies : for the sake of cost-effectiveness, the Fiscalis Programme shall exploit possible synergies with other Union measures in related fields, such as the Customs Programme, the EU Anti-Fraud Programme, the Single Market Programme and the Reform Support Programme.

Documents
2018/11/27
   EP - Vote in committee, 1st reading/single reading
2018/11/06
   EP - Committee opinion
Documents
2018/10/18
   EP - Amendments tabled in committee
Documents
2018/10/17
   ESC - Economic and Social Committee: opinion, report
Documents
2018/09/18
   EP - Committee draft report
Documents
2018/07/11
   EP - DOS SANTOS Manuel (S&D) appointed as rapporteur in BUDG
2018/06/20
   EP - GIEGOLD Sven (Verts/ALE) appointed as rapporteur in ECON
2018/06/14
   EP - Committee referral announced in Parliament, 1st reading/single reading
2018/06/08
   EC - Document attached to the procedure
2018/06/08
   EC - Document attached to the procedure
2018/06/08
   EC - Legislative proposal published
Details

PURPOSE: to establish the fiscalis programme for cooperation in the field of taxation for the period 2021-2027.

PROPOSED ACT: Regulation of the European Parliament and of the Council.

ROLE OF THE EUROPEAN PARLIAMENT: the European Parliament decides in accordance with the ordinary legislative procedure and on an equal footing with the Council.

BACKGROUND: the fiscalis 2020 programme and its predecessors have significantly contributed to facilitating and enhancing cooperation between tax authorities within the Union. The added value of those programmes, including as regards the protection of the financial and economic interests of Member States of the Union and of taxpayers, has been recognised by the tax authorities of the participating countries.

The Union and the national tax authorities still suffer from insufficient capacity and insufficient cooperation – both within the EU and with third countries – to carry out effectively and efficiently their missions. They need to provide quick and joint responses to emerging problems such as tax fraud, tax evasion and tax avoidance, digitalisation and new business models, while at the same time preventing unnecessary administrative burden for citizens and businesses in cross-border transactions.

Therefore, the Commission is proposing a new fiscalis programme under the Single Market, Innovation and Digital budget heading. It shall comprise means and a budget which shall support tax policy and tax authorities through administrative and IT capacity building activities and operational cooperation.

CONTENT: the proposal for a Regulation - presented for a Union of 27 Member States - seeks to establish the fiscalis programme for cooperation in the field of taxation for the period 2021-2027 , which will succeed the Fiscalis 2020 programme.

Objective : the programme has the general objective to support tax authorities and taxation to enhance the functioning of the single market, foster Union competitiveness and protect the financial and economic interests of the Union and its Member States. It supports tax policy, tax cooperation and administrative capacity building , including human competency and the development and operation of the European electronic systems.

The programme shall be open to participation by Member States, acceding, candidate and potential candidate countries. The implementation of the programme will occur through the most commonly used spending mechanisms of Union budget, namely public procurement and grants.

Eligible actions : the proposed Regulation provides mechanisms, means as well as the necessary funding aiming to support tax policy and to improve cooperation between tax authorities. The proposed measure comprises inter alia meetings and similar ad-hoc events, project-based structured collaboration and human competency and capacity building actions, in which Member States and their officials may participate on a voluntary basis.

IT capacity : the proposal provides an improved framework and governance for the IT capacity building actions carried out under the programme. An improved definition of common components and national components reflecting better the reality of IT projects and their features has been integrated. The tasks incumbent on the Commission on the one hand, and the Member States on the other hand, have been listed

A multi-annual strategic plan for taxation to be drawn up by the Commission, in partnership with the Member States, shall allow for a better planning of budgetary and human resources both at national and EU level. The Commission and the Member States shall ensure jointly the development and operation, including the design, specification, conformance testing, deployment, maintenance, evolution, security, quality assurance and quality control, of the European electronic systems listed in the multi-annual strategic plan for taxation.

Proposed budget : under the proposed new multiannual financial framework, the programme shall have an overall budget of EUR 270 million (in current prices) for the period 2021-2027 . The vast majority of the proposed budget will be spent on IT capacity building activities.

Documents

Documents

  • Commission response to text adopted in plenary: SP(2019)440
  • Decision by Parliament, 1st reading/single reading: T8-0404/2019
  • Results of vote in Parliament: Results of vote in Parliament
  • Decision by Parliament, 1st reading/single reading: T8-0039/2019
  • Debate in Parliament: Debate in Parliament
  • Committee report tabled for plenary, 1st reading/single reading: A8-0421/2018
  • Committee opinion: PE626.965
  • Amendments tabled in committee: PE629.505
  • Economic and Social Committee: opinion, report: CES2780/2018
  • Committee draft report: PE627.748
  • Document attached to the procedure: EUR-Lex
  • Document attached to the procedure: SWD(2018)0323
  • Document attached to the procedure: EUR-Lex
  • Document attached to the procedure: SWD(2018)0324
  • Legislative proposal published: COM(2018)0443
  • Document attached to the procedure: EUR-Lex SWD(2018)0323
  • Document attached to the procedure: EUR-Lex SWD(2018)0324
  • Committee draft report: PE627.748
  • Economic and Social Committee: opinion, report: CES2780/2018
  • Amendments tabled in committee: PE629.505
  • Committee opinion: PE626.965
  • Commission response to text adopted in plenary: SP(2019)440

Votes

A8-0421/2018 - Sven Giegold - Am 2=3=

2019/01/17 Outcome: +: 359, -: 243, 0: 22
FR DE IT ES EL NL BE SE FI AT PT EE DK RO CY CZ LV IE HR MT ?? BG LT LU SI SK HU GB PL
Total
65
81
53
47
14
22
20
19
9
17
14
6
10
22
4
18
7
9
10
6
1
15
9
6
8
13
14
58
47
icon: S&D S&D
164

Netherlands S&D

3

Estonia S&D

For (1)

1

Denmark S&D

2

Cyprus S&D

1

Czechia S&D

3

Latvia S&D

1

Ireland S&D

For (1)

1

Croatia S&D

2

Malta S&D

3

Luxembourg S&D

For (1)

1

Slovenia S&D

For (1)

1
icon: ALDE ALDE
58

Germany ALDE

3

Austria ALDE

For (1)

1

Portugal ALDE

1

Estonia ALDE

3

Romania ALDE

For (1)

1

Latvia ALDE

1

Croatia ALDE

2

Lithuania ALDE

1

Luxembourg ALDE

Abstain (1)

1

Slovenia ALDE

For (1)

1
icon: Verts/ALE Verts/ALE
46

Italy Verts/ALE

For (1)

1

Netherlands Verts/ALE

2

Belgium Verts/ALE

2

Sweden Verts/ALE

3

Finland Verts/ALE

For (1)

1

Austria Verts/ALE

3

Estonia Verts/ALE

For (1)

1

Denmark Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Croatia Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Slovenia Verts/ALE

For (1)

1

United Kingdom Verts/ALE

4
icon: GUE/NGL GUE/NGL
36

France GUE/NGL

2

Italy GUE/NGL

2

Netherlands GUE/NGL

3

Sweden GUE/NGL

For (1)

1

Finland GUE/NGL

For (1)

1

Portugal GUE/NGL

For (1)

1

Denmark GUE/NGL

For (1)

1

Cyprus GUE/NGL

2

Czechia GUE/NGL

2

United Kingdom GUE/NGL

1
icon: ENF ENF
33

Germany ENF

For (1)

1

Netherlands ENF

3

Belgium ENF

Abstain (1)

1

United Kingdom ENF

4

Poland ENF

2
icon: NI NI
14

France NI

For (1)

Abstain (1)

2

Germany NI

2

NI

Abstain (1)

1

United Kingdom NI

Against (2)

2
icon: EFDD EFDD
33

Germany EFDD

Against (1)

1

Czechia EFDD

Against (1)

1

Lithuania EFDD

Against (1)

1

Poland EFDD

1
icon: ECR ECR
62

Italy ECR

2

Greece ECR

For (1)

1

Netherlands ECR

Against (1)

1

Sweden ECR

2

Finland ECR

1

Romania ECR

For (1)

1

Czechia ECR

2

Latvia ECR

Against (1)

1

Croatia ECR

Against (1)

1

Bulgaria ECR

Against (1)

1

Lithuania ECR

Against (1)

1
icon: PPE PPE
178

Greece PPE

Abstain (1)

1

Netherlands PPE

For (1)

3

Belgium PPE

For (1)

3

Finland PPE

Against (1)

1

Estonia PPE

Against (1)

1

Cyprus PPE

Against (1)

1

Latvia PPE

For (1)

3

Luxembourg PPE

3

United Kingdom PPE

2

A8-0421/2018 - Sven Giegold - Proposition de la Commission

2019/01/17 Outcome: +: 530, 0: 68, -: 32
DE FR ES IT RO PL AT CZ BE SE BG NL PT HU SK FI HR EL IE LT SI LV DK GB LU EE MT CY ??
Total
82
65
47
54
22
47
17
19
20
19
15
22
14
14
13
9
10
16
9
9
8
7
10
59
6
6
6
4
1
icon: PPE PPE
182

Finland PPE

For (1)

1

United Kingdom PPE

2

Luxembourg PPE

3

Estonia PPE

For (1)

1

Cyprus PPE

Abstain (1)

1
icon: S&D S&D
166

Czechia S&D

3

Netherlands S&D

3

Croatia S&D

2

Ireland S&D

For (1)

1

Slovenia S&D

For (1)

1

Latvia S&D

1

Denmark S&D

2

Luxembourg S&D

For (1)

1

Estonia S&D

For (1)

1

Malta S&D

3

Cyprus S&D

1
icon: ALDE ALDE
57

Germany ALDE

3

Romania ALDE

For (1)

1

Austria ALDE

For (1)

1

Portugal ALDE

1

Croatia ALDE

2

Lithuania ALDE

1

Slovenia ALDE

For (1)

1

Latvia ALDE

1

Luxembourg ALDE

For (1)

1

Estonia ALDE

3
icon: Verts/ALE Verts/ALE
46

Italy Verts/ALE

For (1)

1

Austria Verts/ALE

3

Belgium Verts/ALE

2

Sweden Verts/ALE

3

Netherlands Verts/ALE

2

Finland Verts/ALE

For (1)

1

Croatia Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Slovenia Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Denmark Verts/ALE

For (1)

1

United Kingdom Verts/ALE

4

Luxembourg Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1
icon: GUE/NGL GUE/NGL
37

Italy GUE/NGL

2

Czechia GUE/NGL

2

Sweden GUE/NGL

For (1)

1

Netherlands GUE/NGL

For (1)

3

Portugal GUE/NGL

For (1)

1

Finland GUE/NGL

For (1)

1

Denmark GUE/NGL

For (1)

1

United Kingdom GUE/NGL

1

Cyprus GUE/NGL

2
icon: ENF ENF
33

Germany ENF

Abstain (1)

1

Poland ENF

2

Belgium ENF

Abstain (1)

1

Netherlands ENF

3

United Kingdom ENF

4
icon: ECR ECR
62

Italy ECR

2

Romania ECR

For (1)

1

Czechia ECR

2

Sweden ECR

2

Bulgaria ECR

Abstain (1)

1

Netherlands ECR

For (1)

1

Finland ECR

1

Croatia ECR

Abstain (1)

1

Greece ECR

For (1)

1

Lithuania ECR

Abstain (1)

1

Latvia ECR

For (1)

1
icon: EFDD EFDD
33

Germany EFDD

Against (1)

1

Poland EFDD

1

Czechia EFDD

Against (1)

1

Lithuania EFDD

For (1)

1
icon: NI NI
14

Germany NI

2

France NI

For (1)

Against (1)

2

United Kingdom NI

Against (1)

Abstain (1)

2

NI

For (1)

1

A8-0421/2018 - Sven Giegold - Proposition de la Commission 17/04/2019 13:04:27.000

2019/04/17 Outcome: +: 575, 0: 46, -: 35
DE FR ES PL IT RO CZ PT HU NL GB BE SE AT BG FI HR SK IE LT LV DK SI LU MT EE EL CY
Total
91
71
49
47
53
28
21
19
18
26
55
21
18
17
14
11
11
11
9
8
8
11
8
6
6
5
13
1
icon: PPE PPE
188

United Kingdom PPE

2

Lithuania PPE

2

Denmark PPE

For (1)

1

Luxembourg PPE

3

Estonia PPE

For (1)

1

Greece PPE

1
icon: S&D S&D
167

Netherlands S&D

3

Croatia S&D

2
3

Latvia S&D

1

Slovenia S&D

For (1)

1

Luxembourg S&D

For (1)

1

Malta S&D

3

Estonia S&D

For (1)

1

Greece S&D

1
icon: ALDE ALDE
62

Italy ALDE

For (1)

1

Romania ALDE

3

Portugal ALDE

1

Austria ALDE

For (1)

1

Bulgaria ALDE

3

Croatia ALDE

2

Ireland ALDE

For (1)

1

Lithuania ALDE

2

Latvia ALDE

1

Denmark ALDE

2

Slovenia ALDE

For (1)

1

Luxembourg ALDE

For (1)

1

Estonia ALDE

2
icon: Verts/ALE Verts/ALE
50

Italy Verts/ALE

For (1)

1

Hungary Verts/ALE

2

Netherlands Verts/ALE

2

United Kingdom Verts/ALE

5

Belgium Verts/ALE

2

Sweden Verts/ALE

3

Austria Verts/ALE

3

Finland Verts/ALE

For (1)

1

Croatia Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Denmark Verts/ALE

For (1)

1

Slovenia Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1
icon: GUE/NGL GUE/NGL
46

Italy GUE/NGL

2

Netherlands GUE/NGL

For (1)

3

United Kingdom GUE/NGL

1

Sweden GUE/NGL

For (1)

1

Denmark GUE/NGL

For (1)

1

Cyprus GUE/NGL

1
icon: ECR ECR
66

Romania ECR

2

Czechia ECR

2

Netherlands ECR

2

Sweden ECR

2

Bulgaria ECR

2

Finland ECR

1

Croatia ECR

Abstain (1)

1

Slovakia ECR

Abstain (1)

2

Lithuania ECR

1

Latvia ECR

For (1)

1

Greece ECR

Abstain (1)

1
icon: NI NI
15

Germany NI

2

France NI

Abstain (1)

3

Poland NI

Against (1)

2
icon: EFDD EFDD
29

Germany EFDD

Against (1)

1

Czechia EFDD

Against (1)

1
icon: ENF ENF
33

Germany ENF

Against (1)

1

Poland ENF

2

Netherlands ENF

4

United Kingdom ENF

2

Belgium ENF

Against (1)

1

Austria ENF

3

A8-0421/2018 - Sven Giegold - Proposition de la Commission

2019/04/17 Outcome: +: 575, 0: 46, -: 35
DE FR ES PL IT RO CZ PT HU NL GB BE AT SE BG FI HR SK IE LT LV DK SI LU MT EE EL CY
Total
91
71
47
47
53
28
21
19
18
26
55
21
17
17
14
11
11
11
9
8
8
11
8
6
6
5
13
1
icon: PPE PPE
188

United Kingdom PPE

2

Lithuania PPE

2

Denmark PPE

For (1)

1

Luxembourg PPE

3

Estonia PPE

For (1)

1

Greece PPE

1
icon: S&D S&D
167

Netherlands S&D

3

Croatia S&D

2
3

Latvia S&D

1

Slovenia S&D

For (1)

1

Luxembourg S&D

For (1)

1

Malta S&D

3

Estonia S&D

For (1)

1

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1
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3

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1

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3

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icon: Verts/ALE Verts/ALE
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Hungary Verts/ALE

2

Netherlands Verts/ALE

2

United Kingdom Verts/ALE

5

Belgium Verts/ALE

2

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3

Sweden Verts/ALE

2

Finland Verts/ALE

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1

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1

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1

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1

Estonia Verts/ALE

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1
icon: GUE/NGL GUE/NGL
46

Italy GUE/NGL

2

Netherlands GUE/NGL

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3

United Kingdom GUE/NGL

1

Sweden GUE/NGL

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1

Denmark GUE/NGL

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1

Cyprus GUE/NGL

1
icon: ECR ECR
66

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2

Czechia ECR

2

Netherlands ECR

2

Sweden ECR

2

Bulgaria ECR

2

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1

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1

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icon: NI NI
15

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2

France NI

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3

Poland NI

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2
icon: EFDD EFDD
29

Germany EFDD

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Czechia EFDD

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1
icon: ENF ENF
33

Germany ENF

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1

Poland ENF

2

Netherlands ENF

4

United Kingdom ENF

2

Belgium ENF

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1

Austria ENF

3
AmendmentsDossier
87 2018/0233(COD)
2018/09/28 BUDG 10 amendments...
source: 628.451
2018/10/18 ECON 77 amendments...
source: 629.505

History

(these mark the time of scraping, not the official date of the change)

events/3/docs/0/url
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http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A8-2018-0421&language=EN
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http://www.europarl.europa.eu/doceo/document/A8-2018-0421&language=EN
events/6/docs/0/url
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http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P8-TA-2019-0039
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http://www.europarl.europa.eu/doceo/document/EN&reference=P8-TA-2019-0039
events/8/docs/0/url
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http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P8-TA-2019-0404
New
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date
2019-08-08T00:00:00
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  • date: 2018-06-08T00:00:00 docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2018/0443/COM_COM(2018)0443_EN.docx title: COM(2018)0443 type: Legislative proposal published celexid: CELEX:52018PC0443:EN body: EC commission: DG: url: http://ec.europa.eu/info/departments/taxation-and-customs-union_en title: Taxation and Customs Union Commissioner: MOSCOVICI Pierre type: Legislative proposal published
  • date: 2018-06-14T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: False committee: BUDG date: 2018-07-11T00:00:00 committee_full: Budgets rapporteur: group: S&D name: DOS SANTOS Manuel body: EP shadows: group: EPP name: STOLOJAN Theodor Dumitru group: S&D name: BAYET Hugues group: ECR name: ZĪLE Roberts group: ALDE name: CORNILLET Thierry group: GUE/NGL name: SCHIRDEWAN Martin group: ENF name: KAPPEL Barbara responsible: True committee: ECON date: 2018-06-20T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: Verts/ALE name: GIEGOLD Sven
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docs
  • date: 2018-06-08T00:00:00 docs: url: https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SWD:2018:0323:FIN:EN:PDF title: EUR-Lex title: SWD(2018)0323 type: Document attached to the procedure body: EC
  • date: 2018-06-08T00:00:00 docs: url: https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SWD:2018:0324:FIN:EN:PDF title: EUR-Lex title: SWD(2018)0324 type: Document attached to the procedure body: EC
  • date: 2018-09-18T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE627.748 title: PE627.748 type: Committee draft report body: EP
  • date: 2018-10-17T00:00:00 docs: title: CES2780/2018 type: Economic and Social Committee: opinion, report body: ESC
  • date: 2018-10-18T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE629.505 title: PE629.505 type: Amendments tabled in committee body: EP
  • date: 2018-11-06T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE626.965&secondRef=02 title: PE626.965 committee: BUDG type: Committee opinion body: EP
events
  • date: 2018-06-08T00:00:00 type: Legislative proposal published body: EC docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2018/0443/COM_COM(2018)0443_EN.docx title: COM(2018)0443 summary: PURPOSE: to establish the fiscalis programme for cooperation in the field of taxation for the period 2021-2027. PROPOSED ACT: Regulation of the European Parliament and of the Council. ROLE OF THE EUROPEAN PARLIAMENT: the European Parliament decides in accordance with the ordinary legislative procedure and on an equal footing with the Council. BACKGROUND: the fiscalis 2020 programme and its predecessors have significantly contributed to facilitating and enhancing cooperation between tax authorities within the Union. The added value of those programmes, including as regards the protection of the financial and economic interests of Member States of the Union and of taxpayers, has been recognised by the tax authorities of the participating countries. The Union and the national tax authorities still suffer from insufficient capacity and insufficient cooperation – both within the EU and with third countries – to carry out effectively and efficiently their missions. They need to provide quick and joint responses to emerging problems such as tax fraud, tax evasion and tax avoidance, digitalisation and new business models, while at the same time preventing unnecessary administrative burden for citizens and businesses in cross-border transactions. Therefore, the Commission is proposing a new fiscalis programme under the Single Market, Innovation and Digital budget heading. It shall comprise means and a budget which shall support tax policy and tax authorities through administrative and IT capacity building activities and operational cooperation. CONTENT: the proposal for a Regulation - presented for a Union of 27 Member States - seeks to establish the fiscalis programme for cooperation in the field of taxation for the period 2021-2027 , which will succeed the Fiscalis 2020 programme. Objective : the programme has the general objective to support tax authorities and taxation to enhance the functioning of the single market, foster Union competitiveness and protect the financial and economic interests of the Union and its Member States. It supports tax policy, tax cooperation and administrative capacity building , including human competency and the development and operation of the European electronic systems. The programme shall be open to participation by Member States, acceding, candidate and potential candidate countries. The implementation of the programme will occur through the most commonly used spending mechanisms of Union budget, namely public procurement and grants. Eligible actions : the proposed Regulation provides mechanisms, means as well as the necessary funding aiming to support tax policy and to improve cooperation between tax authorities. The proposed measure comprises inter alia meetings and similar ad-hoc events, project-based structured collaboration and human competency and capacity building actions, in which Member States and their officials may participate on a voluntary basis. IT capacity : the proposal provides an improved framework and governance for the IT capacity building actions carried out under the programme. An improved definition of common components and national components reflecting better the reality of IT projects and their features has been integrated. The tasks incumbent on the Commission on the one hand, and the Member States on the other hand, have been listed A multi-annual strategic plan for taxation to be drawn up by the Commission, in partnership with the Member States, shall allow for a better planning of budgetary and human resources both at national and EU level. The Commission and the Member States shall ensure jointly the development and operation, including the design, specification, conformance testing, deployment, maintenance, evolution, security, quality assurance and quality control, of the European electronic systems listed in the multi-annual strategic plan for taxation. Proposed budget : under the proposed new multiannual financial framework, the programme shall have an overall budget of EUR 270 million (in current prices) for the period 2021-2027 . The vast majority of the proposed budget will be spent on IT capacity building activities.
  • date: 2018-06-14T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
  • date: 2018-11-27T00:00:00 type: Vote in committee, 1st reading/single reading body: EP
  • date: 2018-12-04T00:00:00 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=A8-2018-0421&language=EN title: A8-0421/2018 summary: The Committee on Economic and Monetary Affairs adopted the report by Sven GIEGOLD (Greens/EFA, DE) on the proposal for a regulation of the European Parliament and of the Council establishing the ‘Fiscalis’ programme for cooperation in the field of taxation. The committee recommended that the European Parliament's position adopted at first reading under the ordinary legislative procedure should amend the Commission's proposal as follows. Objectives : the general objectives of the programme of supporting tax authorities and taxation with a view to (i) improving the functioning of the single market, (ii) fostering fair competition within the Union, (iii) protecting the financial and economic interests of the Union and its Member States, including against tax fraud, tax evasion and aggressive tax planning , and improving tax collection. Its specific objectives would be to support tax policy and its proper implementation, and to encourage tax cooperation, exchange of tax information, strengthening of administrative capacity building, including human skills, and the development and operation of European electronic systems, as well as the progressive modernisation of reporting, auditing and software tools to be applied uniformly across Member States. The Programme shall also help tax administrations to facilitate and improve the implementation of the Union directives on taxation, and to train their staff in that regard. Budget : Members proposed that the financial envelope for the implementation of the programme over the period 2021-2027 should be set at EUR 300 million at 2018 prices (or EUR 339 million in current prices). Third countries associated with the programme : provided priority topics have been fully funded, least developed countries shall be encouraged to participate in the Programme. The participation of least developed countries in the Programme shall be cost-free for them and shall focus on achieving international tax objectives, such as the automatic exchange of tax information. Eligible actions : the priority topics shall be as follows: (i) closing loopholes in the effective implementation of Council Directive 2011/16/EU , as amended; (ii) effective exchange of information and development of useable formats taking into account international initiatives; (iii) removing obstacles to cross-border cooperation; (iv) removing obstacles to accessibility to beneficial owners; (v) combating cross-border VAT fraud; (vi) exchange of best practices in the recovery of taxes, including unpaid taxes; (vii) implementation of unified national IT tools for the development of common interfaces to allow for the interconnection of national IT system. Participation of external experts : the external experts shall be selected by the Commission, following a transparent and balanced procedure , based on their skills, experience and knowledge relevant to the specific action, and their ability to contribute to that action. The impartiality of these experts and the absence of any potential conflict of interest with their professional functions should be guaranteed. The list of external experts shall be made available to the public on the Commission's website. Multi-annual work programmes : these shall include all relevant information produced in the context of annual reports or mapping exercises as referred to in this Regulation. Those annual reports shall be made publicly available in order to inform taxpayers about best practices, lessons learnt, challenges and remaining obstacles identified within the Programme. Synergies : for the sake of cost-effectiveness, the Fiscalis Programme shall exploit possible synergies with other Union measures in related fields, such as the Customs Programme, the EU Anti-Fraud Programme, the Single Market Programme and the Reform Support Programme.
  • date: 2019-01-16T00:00:00 type: Debate in Parliament body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20190116&type=CRE title: Debate in Parliament
  • date: 2019-01-17T00:00:00 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=P8-TA-2019-0039 title: T8-0039/2019 summary: The European Parliament adopted by 530 votes to 32, with 68 abstentions, amendments to the proposal for a regulation of the European Parliament and of the Council establishing the ‘Fiscalis’ programme for cooperation in the field of taxation. The matter was referred back to the competent committee for interinstitutional negotiations. The main amendments adopted in plenary concern the following issues: Objectives The general objectives of the programme of supporting tax authorities and taxation with a view to (i) improving the functioning of the single market, (ii) fostering fair competition within the Union, (iii) protecting the financial and economic interests of the Union and its Member States, including against tax fraud, tax evasion and aggressive tax planning, and improving tax collection. Its specific objectives would be to support tax policy and its proper implementation, and to encourage tax cooperation, exchange of tax information, strengthening of administrative capacity building, including human skills, and the development and operation of European electronic systems, as well as the progressive modernisation of reporting, auditing and software tools to be applied uniformly across Member States. The programme shall also help tax administrations to facilitate and improve the implementation of the Union directives on taxation, and to train their staff in that regard. Budget Parliament proposed that the financial envelope for the implementation of the programme over the period 2021-2027 should be set at EUR 300 million at 2018 prices (or EUR 339 million in current prices). Third countries associated with the programme Members proposed that provided priority topics have been fully funded, least developed countries shall be encouraged to participate in the programme. The participation of least developed countries in the programme shall be cost-free for them and shall focus on achieving international tax objectives, such as the automatic exchange of tax information. Eligible actions The priority topics shall be as follows: (i) closing loopholes in the effective implementation of Council Directive 2011/16/EU, as amended; (ii) effective exchange of information and development of useable formats taking into account international initiatives; (iii) removing obstacles to cross-border cooperation; (iv) removing obstacles to accessibility to beneficial owners; (v) combating cross-border VAT fraud; (vi) exchange of best practices in the recovery of taxes, including unpaid taxes; (vii) implementation of unified national IT tools for the development of common interfaces to allow for the interconnection of national IT system. To qualify for funding, actions should include, inter alia , project-based structured collaboration, including on-site inspections and joint audits, as well as actions to strengthen IT capacities, including the development and operation of European electronic systems, or actions to develop common interfaces. Participation of external experts The external experts shall be selected by the Commission, following a transparent and balanced procedure, based on their skills, experience and knowledge relevant to the specific action, and their ability to contribute to that action. The impartiality of these experts and the absence of any potential conflict of interest with their professional functions should be guaranteed. The list of external experts shall be made available to the public on the Commission's website. Multi-annual work programmes These shall include all relevant information produced in the context of annual reports or mapping exercises as referred to in this Regulation. Those annual reports shall be made publicly available in order to inform taxpayers about best practices, lessons learnt, challenges and remaining obstacles identified within the programme. Synergies For the sake of cost-effectiveness, the Fiscalis programme shall exploit possible synergies with other Union measures in related fields, such as the Customs programme, the EU anti-fraud programme, the single market programme and the reform support programme.
  • date: 2019-01-17T00:00:00 type: Matter referred back to the committee responsible body: EP
  • date: 2019-04-17T00:00:00 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=P8-TA-2019-0404 title: T8-0404/2019 summary: The European Parliament adopted by 575 votes to 35, with 46 abstentions, a legislative resolution on the proposal for a regulation of the European Parliament and of the Council establishing the Fiscalis programme for cooperation in the field of taxation. The European Parliament’s position adopted at first reading under the ordinary legislative procedure amended the Commission proposal as follows: Objectives The overall objectives of the Fiscalis programme for the period 2021-2027 would be to support the tax authorities with a view to (i) enhancing the functioning of the single market; (ii) fostering Union competitiveness and fair competition in the Union; (iii) protecting the financial and economic interests of the Union and its Member States, including protecting those interests from tax fraud, tax evasion and tax avoidance; (iv) improving tax collection. The Programme has the specific objective to support tax policy and the implementation of Union law relating to the field of taxation; to foster tax cooperation, including exchange of tax information; and to support administrative capacity building, including human competency and the development and operation of the European electronic systems. Budget Parliament proposed that the financial envelope for the implementation of the programme for the period 2021-2027 should be set at EUR 300 million at 2018 prices (or EUR 339 million in current prices). Eligible actions In line with the specific and general objective of the Programme, the actions may focus, among others, on the following priority topics: - supporting the implementation of Union law in the field of taxation, including training of staff in that regard, and helping to identify possible ways to improve administrative cooperation, including recovery assistance, between tax authorities; - supporting the effective exchange of information, including group requests, the development of standard IT formats, the access by tax authorities to beneficial ownership information and the improvement of the use of the information received; - supporting the effective operation of mechanisms of administrative cooperation and exchange of best practices between tax authorities, including best practices on recovery of taxes; - supporting digitalisation and updating of methodologies in tax administrations; - supporting the exchange of best practices for combating VAT fraud. Participation of external experts External experts should mainly be representatives of public authorities, in particular from non-associated third countries, including some of the least developed countries, as well as representatives of international organisations, economic operators, taxpayers and civil society. Least developed countries should be understood to mean a non-EU country or territory eligible to receive official development assistance in accordance with the relevant list made publicly available by the Development Assistance Committee of the Organisation for Economic Cooperation and Development and based on the United Nations' definition. The external experts shall be selected by the Commission, including from experts proposed by the Member States, based on their skills, experience and knowledge relevant to the specific action on an ad-hoc basis, based on needs. The Commission shall assess, inter alia , the impartiality of those external experts and the absence of conflict of interests with their professional responsibilities. Multi-annual work programmes Parliament has requested that the multiannual work programmes to implement the programme be adopted by the Commission by means of delegated acts. Evaluations shall be publicly available by the Commission. The Commission should organise regular seminars of tax administrations with representatives of beneficiary Member States to discuss issues and suggest potential improvements related to the objectives of the Programme, including the exchange of information between tax administrations.
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    • PURPOSE: to establish the fiscalis programme for cooperation in the field of taxation for the period 2021-2027.

      PROPOSED ACT: Regulation of the European Parliament and of the Council.

      ROLE OF THE EUROPEAN PARLIAMENT: the European Parliament decides in accordance with the ordinary legislative procedure and on an equal footing with the Council.

      BACKGROUND: the fiscalis 2020 programme and its predecessors have significantly contributed to facilitating and enhancing cooperation between tax authorities within the Union. The added value of those programmes, including as regards the protection of the financial and economic interests of Member States of the Union and of taxpayers, has been recognised by the tax authorities of the participating countries.

      The Union and the national tax authorities still suffer from insufficient capacity and insufficient cooperation – both within the EU and with third countries – to carry out effectively and efficiently their missions. They need to provide quick and joint responses to emerging problems such as tax fraud, tax evasion and tax avoidance, digitalisation and new business models, while at the same time preventing unnecessary administrative burden for citizens and businesses in cross-border transactions.

      Therefore, the Commission is proposing a new fiscalis programme under the Single Market, Innovation and Digital budget heading. It shall comprise means and a budget which shall support tax policy and tax authorities through administrative and IT capacity building activities and operational cooperation.

      CONTENT: the proposal for a Regulation - presented for a Union of 27 Member States - seeks to establish the fiscalis programme for cooperation in the field of taxation for the period 2021-2027, which will succeed the Fiscalis 2020 programme.

      Objective: the programme has the general objective to support tax authorities and taxation to enhance the functioning of the single market, foster Union competitiveness and protect the financial and economic interests of the Union and its Member States. It supports tax policy, tax cooperation and administrative capacity building, including human competency and the development and operation of the European electronic systems.

      The programme shall be open to participation by Member States, acceding, candidate and potential candidate countries. The implementation of the programme will occur through the most commonly used spending mechanisms of Union budget, namely public procurement and grants.

      Eligible actions: the proposed Regulation provides mechanisms, means as well as the necessary funding aiming to support tax policy and to improve cooperation between tax authorities. The proposed measure comprises inter alia meetings and similar ad-hoc events, project-based structured collaboration and human competency and capacity building actions, in which Member States and their officials may participate on a voluntary basis.

      IT capacity: the proposal provides an improved framework and governance for the IT capacity building actions carried out under the programme. An improved definition of common components and national components reflecting better the reality of IT projects and their features has been integrated. The tasks incumbent on the Commission on the one hand, and the Member States on the other hand, have been listed

      A multi-annual strategic plan for taxation to be drawn up by the Commission, in partnership with the Member States, shall allow for a better planning of budgetary and human resources both at national and EU level. The Commission and the Member States shall ensure jointly the development and operation, including the design, specification, conformance testing, deployment, maintenance, evolution, security, quality assurance and quality control, of the European electronic systems listed in the multi-annual strategic plan for taxation.

      Proposed budget: under the proposed new multiannual financial framework, the programme shall have an overall budget of EUR 270 million (in current prices) for the period 2021-2027. The vast majority of the proposed budget will be spent on IT capacity building activities.

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        reference
        2018/0233(COD)
        instrument
        Regulation
        legal_basis
        stage_reached
        Preparatory phase in Parliament
        summary
        Repealing Regulation (EU) No 1286/2013
        subtype
        Legislation
        title
        Fiscalis programme for cooperation in the field of taxation 2021–2027
        type
        COD - Ordinary legislative procedure (ex-codecision procedure)
        subject
        2.70 Taxation