Taxation and Customs Union

The Fiscalis 2020 Programme

 

What is Fiscalis 2020?

Fiscalis 2020 is an EU cooperation programme which enables national tax administrations to create and exchange information and expertise.

It allows developing and operating major trans-European IT systems together, as well as establishing networks by bringing together national officials from across Europe.

Fiscalis 2020 has a budget of € 234.3 million.

The current programme covers the period 2014-2020.

Infographic on the Fiscalis 2020 programme

 

Why Fiscalis 2020?

EU Tax policy makes a substantial contribution to the fight against tax fraud and supports revenue collection for the EU and Member States' budgets.

It is a key element in efforts to strengthen an EU Internal Market in which the co-existence of 28 national tax systems raises issues of double taxation and distortion of competition.

The Fiscalis 2020 programme helps tax administrations in the participating countries to get fully equipped to meet future challenges in these fields.

 

Objectives of the programme

  1. General objective:

To improve the proper functioning of the taxation systems in the internal market by enhancing cooperation between participating countries, their tax authorities and their officials.

 

  1. Specific objectives:

To support the fight against tax fraud, tax evasion and aggressive tax planning and the implementation of Union law in the field of taxation by

  • ensuring exchange of information 
  • supporting administrative cooperation and, where necessary and appropriate
  • enhancing the administrative capacity of participating countries with a view to assisting in reducing the administrative burden on tax authorities and the compliance costs for taxpayers.

The achievement of these objectives shall be measured on the basis, in particular, of the following:

  • (a) the availability of, and full access to, the common communication network for the European Information Systems;

  • (b) the feedback from participating countries on the results of actions under the programme.

 

  1. Operational objectives and priorities of the programme:
  • to implement, improve, operate and support the European Information Systems for taxation
  • to support administrative cooperation activities;
  • to reinforce the skills and competence of tax officials
  • to enhance the understanding and implementation of Union law in the field of taxation;
  • to support the improvement of administrative procedures and the sharing of good administrative practices.

The above objectives and priorities shall be pursued with a particular emphasis on supporting the fight against tax fraud, tax evasion and aggressive tax planning.

 

The programme is objective-driven which means that the objectives of all actions under the programme have to be in line with the objectives and priorities outlined in the programme regulation and the resulting Annual Work Programme

This Annual Work Programme is a strategic and forward looking plan, drafted and adopted by the Commission with input from the participating countries.

 

Actions funded

  • (a) Joint actions (bringing together officials from participating countries):
  1. seminars and workshops;
  2. project groups, generally composed of a limited number of countries, operational during a limited period of time to pursue a predefined objective with a precisely described outcome;
  3. bilateral or multilateral controls and other activities provided for in Union law on administrative cooperation, organised by two or more participating countries, which include at least two Member States;
  4.  working visits organised by the participating countries or another country to enable officials to acquire or increase their expertise or knowledge in tax matters;
  5. expert teams, to enable structured operational cooperation between the programme participating countries on a long-term basis gathering expertise around a geographical or topical matter;
  6. public administration capacity-building and supporting actions;
  7. studies;
  8. communication projects;
  9. any other activity in support of the overall, specific and operational objectives (see Essentials on Fiscalis 2020)
  • (b) European Information Systems building: the development, maintenance, operation and quality control of Union components of the existing European Information Systems and new European Information Systems established under Union law, with a view to interconnecting tax authorities efficiently.
  • (c) Common training activities: jointly developed training actions to support the necessary professional skills and knowledge relating to taxation.

 

Implementation of the programme

The European Commission is responsible for the implementation of the programme. It is assisted by the Fiscalis 2020 Committee, composed of delegates from each EU Member State

 

Participating in Fiscalis

All actions are open to officials working in tax administrations in:

  • The EU Member States
  • The candidate and potential candidate countries that joined the programme.

 


Candidate and potential candidate countries
participating in Fiscalis 2020

Start year
of participation

Albania

2015

Bosnia and Herzegovina

2015

The former Yugoslav Republic of Macedonia

2014

Montenegro

2015

Serbia

2015

Turkey

2014


 

How to participate?

If you are an official interested in organising or participating in programme activities, you should get in touch with your national programme coordinator.

This person can advise on the eligibility of your idea for funding and can inform you about any forthcoming initiatives being organised in other participating countries.

You can also contact the European Commission: TAXUD-fiscalis@ec.europa.eu.

 

Background information and related links

Expert teams funded by the Fiscalis 2020 programme
Legal base and reference documents