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Legal Texts and other documents

Legal texts

  • COM (2005) 111 : Communication from the Commission to the Council and the European Parliament : Community Programmes Customs 2013 and Fiscalis 2013
  • Decision No 2235/2002/EC of the European Parliament and of the Council of 3 December 2002 adopting a Community programme to improve the operation of taxation systems in the internal market (Fiscalis programme 2003-2007) - see Official Journal L 341 , p. 1
  • Commission Decision N° 2000/565/EC of 7 September 2000 amending Decision 98/467/EC establishing certain implementing provisions for European Parliament and Council Decision N° 888/98/EC establishing a programme of Community action to improve the functioning of the indirect taxation systems of the internal market (Fiscalis programme).
  • Commission Decision N° 98/532/EC of 8 July 1998 concerning certain measures necessary for carrying out activities relating to communication and information-exchange systems and to linguistic training tools under the FISCALIS programme.
  • Commission Decision N° 98/467/EC of 2 July 1998 establishing certain implementing provisions for the FISCALIS programme.
  • European Parliament and Council Decision N° 888/98/EC of 30 March 1998 establishing the FISCALIS programme.
  • Council Decision N° 93/588/EC of the 29 October 1993 adopting programme Matthaeus-Tax of Community action on the subject of the vocational training of indirect taxation officials.

... and the following documents

Mid-term evaluation of the Fiscalis 2007 programme: SEC (2005) 1045
* Report on the implementation of the Fiscalis programme (1998-2002): COM/2003/0678 final
* Interim evaluation report on the Fiscalis programme 1998-1999: SEC(2001)1328 .

Other texts relating to administrative cooperation

* Council Regulation N° 218/92 of 27 January 1992 establishing VIES.
* Regulation (EEC) N° 218/92 establishing SCAC.
* Proposal COM(2001)294 final for a regulation of the European parliament and of the Council on administrative cooperation in the field of value added tax.
Proposal for a Directive of the European parliament and of the Council amending Council Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct and indirect taxation.