Decision № 1482/2007/EC of the European Parliament and of the Council of 11 December 2007 established a multiannual Community programme Fiscalis 2013, established for the period from 01 January 2008 to 31 December 2013, to improve the operation of taxation systems in the internal market.


Participating countries are the Member States and the candidate countries benefiting from a pre-accession strategy, in accordance with the general principles and general terms and conditions for the participation of those countries in Community programmes established in the relevant framework agreement and association council decisions.


The overall objective of the programme is to improve the proper functioning of the taxation systems in the internal market by increasing cooperation between participating countries, their administrations and officials.


The specific objectives of the programme are in respect of value added tax and excise duties, in respect of taxes on income and on capital, in respect of taxes on insurance premiums and in respect of candidate and potential candidate countries, to meet the special needs of those countries so that they take the necessary measures for accession in the field of tax legislation and administrative capacity.


The activities of the programme consist of communication and information-exchange systems, seminars and project groups, working visits, training activities and multilateral controls.

1. The communication and information exchange systems comprise the following:

(a) the Common Communications Network/Common Systems Interface (CCN/CSI);

(b) the VAT Information Exchange System (VIES);

(c) excise systems;

(d) the Excise Movement and Control System (EMCS); and

(e) any new tax-related communication and information exchange systems, established under Community legislation

2. The Commission and the participating countries shall together organise seminars and project groups.

3. Participating countries may organise working visits for officials. Each working visit shall target a particular professional activity and shall be sufficiently prepared, monitored and subsequently evaluated by the officials and administrations concerned.

4. Participating countries, in cooperation with the Commission, shall facilitate structured cooperation between national training bodies and officials responsible for training in excise and tax administrations.


The Commission in accordance with the management procedure establishes a work programme annually. The work programme is based on a schedule of activities envisaged for the budgetary year concerned and the expected breakdown of the funds. The work programme is published on the Commission's website.