DIRECTORATE-GENERAL
TAXATION AND CUSTOMS UNION
Indirect Taxation and Tax administration
Administrative cooperation and fight against fiscal fraud
Brussels, 27 October 2008
TAXUD/D4/vc/ D(2008) – 29306
CMTD(2008) 0753 (EN) transmitted to EP
on 28.10.2008
REPORT OF MEETING
1. Meeting: 65th Meeting of the SCAC
Standing Committee on Administrative Cooperation
2. Date: 14 October 2008
3. Time: 10.00-14.00
4. Subject: Administrative co-operation in the field of value added tax (VAT)
5. Chairman: M. Donato Raponi, Head of Unit TAXUD/D4
6. Results: See points 1 to 9 below.
1. Opening of the meeting
The chairman gave some general and organisational information.
2. Adoption of the agenda (scac 478)
The agenda was adopted.
3. Adoption of the summary of the 64th meeting of the SCAC on 22 Feb. 2008 (scac 477-rev.2)
The minutes were adopted without any comments.
4. Topics for information
Oral information given by the Commission on the state of play of different project groups
4.1. State of play of the Fiscalis Project groups on the"Exchange of information and the need for feedback" and on the "improvement of the quality of the information exchanged"
COM gave an overview of the main results of the project group. It was stated that the contributions of the participants of both groups were fruitful. Both groups intend to have their report ready by the end of 2008.
4.2. State of play of the Fiscalis Project group on the update of the MLC guide – Upcoming Fiscalis seminar
On the basis of the meetings held in February, March and July 2008, a draft revised version of the auditors guide was prepared and this will be discussed at the seminar in Austria planned for 29-31 October 2008. After that seminar, the project group will convene a last time to finalize the guide.
4.3. Creation of a new Fiscalis Project group on "Tax reliable Cash registers"
The first meeting of the group will be held on 29 October 2008. There will be two objectives of the group: firstly pursuing the activity of the previous group and secondly to update the guide and if needed to create a list of minimum requirements for reliability of cash registers.
5. Report on the Fiscalis Project group "Abuse of the special arrangements applicable to second hand goods in the car sector" – Discussion on Follow up – (SCAC N°479)
COM will invite Member States to participate in two new Fiscalis project groups, one on the taxation of cars and another on the taxation of luxury yachts. COM will assure and facilitate communication between these groups.
Member States that have not yet done so are requested to complete the tables contained in annexes 1 and 2 of the document SCAC N°479 for their respective country.
6. Informatics issues
6.1. Reductions of timeframes
The Commission presented the current situation concerning the new proposal amending the time frames for the exchange of information and expressed its will to keep the deadline of January 2010 for its application.
The presentation was adopted without any comments.
6.2. Migration to XML of the SCAC forms
Those MS not using XML currently will inform the Commission by 31 October 2008 of the date when they will be able to use XML. The Commission will make this information available to the other MS.
6.3. Status of the third Member States requests
The documents will be discussed for the next meeting of the SCIT.
6.4. VAT Refund
The Commission presented the results of the discussions at the previous meetings including a workshop on 8 October. The three documents which have been updated are looking for a approval at the next SCIT meeting.
6.5. VIES on the Internet approximate matching
The Commission presented the conclusions of the discussions it had within SCIT in April 2008. The documents are for adoption at the next SCIT meeting. From January 2010 the system might be used.
7. Exchange of information – Council Regulation (EC) n°1798/2003, Commission Regulation (EC) n°1925/2004
7.1. Statistics for 2007 – (SCAC N°481)
COM will reflect if suggestions by the Member States to modify the presentation of the Statistics would really have added value.
7.2. Access to SCAC documents for national courts of auditors – (SCAC N°482)
COM will contact the Secretariat General on the issue of access to SCAC reports (issue: can these be considered as third-party documents in the sense of regulation 1049/2001?)
7.3. Questionnaire relating to O_MCTL messages – (SCAC N°483)
The Commission services will prepare a SCAC document on the basis of the present analysis and incoming replies for the next meeting.
7.4. Annex to the fraud form SCAC 383 – (SCAC N°484)
MS agreed on the use of the annex.
COM will address the MS as regards to the exact modalities on this issue.
8. Setting up of a follow-up system for the improvement of the use of administrative cooperation (proposal from 9th ATFS meeting on 3 March 2008) - (SCAC N° 485)
COM will prepare a more detailed document for the next SCAC meeting.
7. Next Meeting: March 2009
8. Report made by Véronique Clamot
65th SCAC MEETING
ATTENDANCE LIST
(14.10.2008)
BELGIUM
Ministry of Finance
Bulgaria
National Revenue Agency
czech republic
Ministry of Finance
Permanent Representation
DENMARK
SKAT
GERMANY
Bundesministerium der Finanzen
IRELAND
Revenue Commissioners
ESTONIA
Tax and Customs Board
GREECE
CLO
SPAIN
CLO
FRANCE
DGFIP
ITALY
Italian Revenue Agency
Ministry of Economy & Finance
CYPRUS
Permanent Representation
LATVIA
State Revenue Service
LITHUANIA
State Tax Inspectorate
LUXEMBOURG
Administration enregistrement et domaines
HUNGARY
Tax and Financial Control Administration
MALTA
CLO
THE NETHERLANDS
CLO
Ministry of Finance
AUSTRIA
Ministry of Finance
POLAND
Ministry of Finance
PORTUGAL
DGCI-CLO
ROMANIA
Tax administration
SLOVENIA
Tax Administration
Ministry of Finance
SLOVAK REPUBLIC
Tax Directorate
FINLAND
National Board of Taxes-CLO
SWEDEN
Swedish Tax Agency
UNITED KINGDOM
HM Revenue & Customs
COMMISSION:
TAXUD (D4) Donato Raponi (Chairman)
Sector A - VAT
TAXUD (A3)
3