The Risk Management Platform established in 2007 in the context of the FISCALIS programme is developing a strategic plan to compliance risk management (CRM). The main objective of the strategic plan is to ensure that all Member States achieve a higher level of compliance by taxpayers, to make the treatment of cross border risks and the fight against fraud easier and to stimulate and enhance co-operation between the Member States. For a successful implementation of the strategic plan, it will be necessary to obtain a commitment of all Member States.
Structured exchanges of information between tax and customs administrations on the strategies to identify non-compliance could improve the knowledge of both authorities and ensure coordinated risk assessments and would be integrated into the work on the strategic plan.
