Tax fraud and tax evasion is a multi-facetted problem which requires a coordinated and multi-pronged response. Aggressive tax planning is also a problem which requires urgent attention. These are global challenges which no single Member State can face alone.
This action plan identifies a series of specific measures which can be developed now and in years to come. It also represents a general contribution to the wider international debate[27] on taxation and is aimed at assisting the G20 and the G8 in its on-going work in this field[28] The Commission believes that the combination of these actions can provide a comprehensive and effective response to the various challenges posed by tax fraud and evasion and can thus contribute to increasing the fairness of Member States' tax systems, to securing much needed tax revenues and ultimately to improve the proper functioning of the internal market.
In order to ensure that the actions described in this action plan will be duly implemented, the Commission will put in place appropriate monitoring and scoreboards, which includes in particular regular exchanges of views in relevant committees and working groups on the basis of detailed questionnaires.
[1] COM (2012) 351 final of 27.06.2012 Communication from the Commission to the European Parliament and the Council on concrete ways to reinforce the fight against tax fraud and tax evasion including in relation to third countries.
[2] Country-specific recommendations have been addressed to Bulgaria, Cyprus, Czech Republic, Estonia, Hungary, Italy, Lithuania, Malta, Poland and Slovakia. Note that Member States currently benefiting from financial assistance under the European Financial Stability Facility (EFSF), the European Financial Stabilisation Mechanism (EFSM) or under the provisions of Article 143 of the Treaty are recommended to implement the measures laid down in their respective Implementing Decisions and further specified in their Memorandums of Understanding and possible subsequent supplements. This concerns Greece, Ireland, Portugal and Romania.
[3] Council conclusions of December 2011 (doc. 9586/12 - FISC 63 OC 213)
[4] ECOFIN Report to the European Council on Tax issues of 4.12.2012 (doc. 16327/12 – FISC 166 – ECOFIN 949) and Council Conclusions on the Commission's Communication of 13.11.2012 (doc. 16051/12 – PRESSE 465 – PR CO 60)
[5] Council Directive 2010/24/EU of 16 March concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures (OJ L 84 of 31.3.2010, P. 1); Council Regulation N° 904/2010/EU of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 268 of 12.10.2010, P. 1); Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (OJ L 64 of 11.3.2011, P.1); Council Regulation N° 389/2012/EU of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) N° 2073/2004 (OJ L 121 of 8.5.2012, P. 1)
[6] COM (2008) 727 final of 13.11.2008
[7] COM (2009) 644 final of 23.11.2009 and COM (2009) 648 final of 23.11.2009
[8] COM (2012) 428 final of 31.07.2012
[9] COM (2009) 511 final of 29.09.2009
[10] Council Directive 2010/23/EU of 16.03.2010 amending Directive 2006/112/EC on the common system of value added tax, as regards an optional and temporary application of the reverse charge mechanism in relation to supplies of certain services susceptible to fraud ( OJ L 72 of 20.03.2010, P.1)
[11] Commission Decision (2012/C198/05) of 3 July 2012 on setting up the EU VAT forum
[12] Communication on a renewed EU strategy 2011-14 for Corporate Social Responsibility – COM (2011) 681 final of 25.10.2011
[13] Annex to the Annual Growth Survey 2012 "Growth-friendly tax policies in member states and better tax coordination in the EU", COM (2011) 815 final, VOL. 5/5 – Annex IV, par. 3.1
[14] OJ C 2, 6.1.1998, p. 2.
[15] OJ C 99, 1.4.1999, p. 1.
[16] In this context, reference is made to point 4.1.1.
[17] COM (2010) 163 final of 21.04.2010
[18] Commission Regulation (EC) No 3199/93 of 22 November 1993 on the mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise duty (OJ L 288 of 23.11.1993, P. 12)
[19] Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States, OJ L 345, 29.12.2011, p. 8
[20] The EU participates actively in other international forums such as the Organisation for Economic and Co-operation Development (OECD), the International Organisation for Tax Administration (IOTA), the Inter American Centre of Tax Administrations (CIAT), the International Tax Dialogue (ITD), the International Tax Compact (ITC), and the African Tax Administration Forum (ATAF)
[21] Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (OJ L 64, 11.3.2011, p. 1).
[22] Article 8(1) of Council Directive 2011/16/EU
[23] Proposal for a Directive of the European Parliament and of the Council on the fight against fraud to the Union's financial interests by means of criminal law – COM (2012) 363/2 of 11.07.2012.
[24] COM (2011) 573 final of 20.09.2011
[25] Council Regulation N° 904/2010/EU
[26] Council Directive 2010/24/EU of 16 March concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures (OJ L 84 of 31.3.2010, P. 1); Council Regulation N° 904/2010/EU of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 268 of 12.10.2010, P. 1); Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (OJ L 64 of 11.3.2011, P.1); Council Regulation N° 389/2012/EU of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) N° 2073/2004 (OJ L 121 of 8.5.2012, P. 1)
[27] See e.g. Joint statement by the UK and Germany of 05.11.2012 calling for international action to strengthen tax standards, http://www.hm-treasury.gov.uk/chx_statement_051112.htm
[28] See G20 Leaders Declaration of 19 June 2012, Los Cabos. "We reiterate the need to prevent base erosion and profit shifting and we will follow with attention the on-going work of the OECD in this area”
