Regulation (EU) 1286/2013 ()
DESCRIPTION: "Fiscalis 2020 is an EU cooperation programme for the period 2014 to 2020, building on earlier multiannual action programmes for taxation. Its overall objective is to improve the functioning of EU taxation systems by increasing cooperation between participating countries, their tax authorities and their officials. Specifically, the programme aims to support the fight against tax fraud, evasion and avoidance as well as the implementation of EU taxation law by: ensuring exchange of information; supporting administrative cooperation; assisting participating countries, where necessary and appropriate, to cut bureaucracy for tax authorities and to reduce compliance costs for taxpayers. "
eira:ABBeira:BindingInstrumentRequirement
dct:modified2023-07-26
dct:spatialEU
dct:identifierhttp://data.europa.eu/eli/reg/2013/1286/oj
dct:titleRegulation (EU) 1286/2013 - action programme to improve the operation of taxation systems for the period 2014-2020
dct:descriptionRegulation (EU) 1286/2013 is a European Union regulation that establishes an action programme for the period 2014-2020 to improve the operation of taxation systems within the European Union. The programme aims to enhance the functioning of the taxation systems in the EU by promoting cooperation between Member States, supporting their efforts to combat tax fraud, evasion and aggressive tax planning, and assisting them in the implementation of EU law in the field of taxation.
dct:publisherEUR-Lex
dct:sourcehttps://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32013R1286
skos:exampleAn example of applying this regulation could be a project funded by the programme to develop a new IT system for the exchange of tax information between Member States. Another example could be a training programme for national tax officials to improve their knowledge of EU tax law and their ability to detect and combat tax fraud and evasion.
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skos:noteThe regulation sets out the objectives, budget and forms of EU funding, and establishes methods for monitoring and evaluating the programme. It also provides for the creation of a network for the exchange of information and expertise in the field of taxation. The programme is part of the EU's efforts to improve the functioning of the internal market and to promote economic stability and growth.
eira:viewLV-Binding Power and Jurisdiction