Regulation (EU) 2021/847 establishing the ‘Fiscalis’ programme for cooperation in the field of taxation

Summary:

Regulation (EU) 2021/847 - formally adopted by the co-legislators on 20 May 2021 - establishing the Fiscalis programme for the period 2021-2027.

Further information:

This Regulations lays down the objectives of the programme, its budget for the relevant period, the forms of EU funding and the rules for providing such funding. It also repeals Regulation (EU) No 1286/2013.

The Fiscalis programme aims at improving the operation of tax policy, including administrative cooperation, and support tax authorities. This EU cooperation programme enables national tax administrations to create and exchange information and expertise. It focuses on improving the proper functioning of the internal market's taxation systems by helping participating countries, their tax authorities and their officials to work together in the fight against tax fraud, tax evasion and aggressive tax planning. It replaces the previous programme, Fiscalis 2020.

The draft law adopted by the European Commission on 8 June 2018 in the framework of the discussions on the Multiannual Financial Framework (MFF) for the period 2021-2027. An informal

The draft law was originally tabled by the European Commission on 8 June 2018 in the framework of the wider package of the Multiannual Financial Framework (MFF) for 2021-2027. An informal agreement on a compromise text was reached between the co-legislators on 21 March 2019. This did not cover financial provisions, subject to wider political negotiations.

The Commission adopted revamped proposals on the MFF 2021-2027 in May 2020. The co-legislators reached an informal agreement on the overall financial provisions in November 2020. Formal endorsement was delivered in December 2020. The Act was signed by the co-legislators on 20 May 2021 and published in the Official Journal on 28 May 2021.

• Primary Source

News

EurActiv, 19/04/2019: EU anti-tax fraud quest goes up a notch https://www.euractiv.com/section/economy-jobs/news/eu-programme-against-tax-fraud-goes-into-next-round/

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Official

EUR-LEX: COM(2018)443: Proposal for a Regulation establishing the 'Fiscalis' programme for cooperation in the field of taxation https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=COM:2018:443:FIN

EUR-LEX: SWD(2018)323: Staff Working Document accompanying the Proposal - Ex-ante evaluation https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=SWD:2018:323:FIN

EUR-LEX: SWD(2018)324: Staff Working Document accompanying the Proposal - Executive summary of the ex-ante evaluation https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=SWD:2018:324:FIN

European Parliament: Legislative Observatory: Procedure File for Proposal on Fiscalis programme for cooperation in the field of taxation 2021–2027 (2018/0233(COD)) https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?reference=2018/0233(COD)

European Parliament: Legislative Train Schedule: Proposal for a Regulation of the European Parliament and of the Council establishing the 'Fiscalis' programme for cooperation in the field of taxation http://www.europarl.europa.eu/legislative-train/theme-new-boost-for-jobs-growth-and-investment/file-mff-fiscalis-programme-for-cooperation-in-the-field-of-taxation

European Commission: DG Taxation and Customs Union: Fiscalis 2021-2027 https://ec.europa.eu/taxation_customs/fiscalis-2021-2027_en

European Commission: Press Release, 08/06/2018: Boosting cooperation between tax and customs authorities for a safer and more prosperous EU https://ec.europa.eu/commission/presscorner/detail/en/IP_18_4009

European Commission: Fact Sheet, 08/06/2018: Questions and Answers on the Customs and Fiscalis programme https://ec.europa.eu/commission/presscorner/detail/en/MEMO_18_4067

European Commission: Press Release, 21/03/2019: EU budget: Tax cooperation between EU Member States receives welcome boost following funding agreement https://ec.europa.eu/commission/presscorner/detail/en/IP_19_1754

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