| eira:ABB | eira:BindingInstrumentRequirement |
| dct:modified | 2023-08-09 |
| dct:spatial | EU |
| dct:identifier | http://data.europa.eu/eli/reg/2021/847/oj |
| dct:title | Regulation (EU) 2021/847 of the European Parliament and of the Council of 20 May 2021 establishing the Fiscalis programme for cooperation in the field of taxation and repealing Regulation (EU) No 1286/2013 |
| dct:description | This regulation establishes the Fiscalis programme for cooperation in the field of taxation. It aims to enhance the functioning of the taxation systems in the internal market by enabling more efficient and effective cooperation between tax authorities, and ensuring the exchange of information, expertise, and best practices. The regulation repeals the previous Regulation (EU) No 1286/2013. |
| dct:publisher | EUR-Lex |
| dct:source | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32021R0847 |
| skos:example | For instance, under this regulation, tax authorities in different EU countries could collaborate to investigate and combat cross-border tax evasion. They could share information about taxpayers' activities, exchange expertise on tax law interpretation, and develop joint strategies for tax compliance. Additionally, the regulation could facilitate the development of shared IT systems for managing tax data, which would streamline tax administration and reduce the burden on taxpayers. |
| eira:concept | eira:SolutionBuildingBlock |
| skos:note | The Fiscalis programme is designed to improve the proper functioning of taxation systems within the EU by enhancing cooperation between tax authorities and other relevant bodies, thus contributing to the fight against tax fraud, tax evasion and aggressive tax planning. It also supports the development of the necessary IT systems for tax policy and administration. |
| eira:view | LV-Binding Power and Jurisdiction |