Sittings · Document
On the proposal for a regulation of the European Parliament and of the Council establishing the Single Market and Customs Programme for the period 2028-2034 and repealing Regulations (EU) 2021/444, (EU) 2021/690, (EU) 2021/785, (EU) 2021/847 and (EU) 2021/1077
Committee on Economic and Monetary Affairs · Rapporteur: Gilles Boyer
The Committee on Economic and Monetary Affairs gives its opinion on the proposed Single Market and Customs Programme for 2028-2034, which merges four existing programmes into one.¶ It proposes amendments to strengthen monitoring, reporting and evaluation, and to require work programmes to show priorities, budget, expected trajectories and milestones.¶¶¶ It seeks to reinforce the tax policy and statistical strands, embedding tax priorities and eligibility criteria for tax authorities, tax collection and fighting tax fraud, evasion and avoidance.¶¶¶ It adds new provisions on transparency and democratic accountability, monitoring of assigned revenue, a committee procedure, and interim and final evaluations.¶¶¶
Committee position. The Committee on Economic and Monetary Affairs proposes amendments to the Commission proposal. It seeks to strengthen monitoring, reporting and evaluation, reinforce the tax policy and statistical strands, and add guarantees for transparency, accountability and democratic scrutiny.¶¶
Key points
- The draft opinion aims to restore balance between flexibility and guarantees for transparency, accountability and democratic scrutiny, in line with the European Court of Auditors' observations.¶
- It proposes that the Commission ensure sound financial management and transparency, including publication of allocation criteria and progress towards measurable objectives.¶
- It adds administrative complexity in cross-border activities to the barriers listed in Recital 7.¶
- It adds customs, VAT and excise fraud to the challenges facing the Single Market, and stresses the cross-border nature of anti-fraud.¶¶
- It adds research funding and tax rules to the merged programme, and adds anti-fraud investigations into VAT and excise fraud to the generic types of actions.¶¶
- It strengthens the statistics strand, requiring high-quality, timely, reliable and comparable European statistics and funding to modernise statistical systems.¶¶
- It adds consumer protection in financial services, proportionality in regulatory burden and efficient processes to the programme's aims.¶
- It adds a level playing field and uniform application of competition rules, and support for the European Competition Network.¶
- It requires full and consistent implementation of OECD/G20 BEPS rules by all participating jurisdictions.¶
- It requires work programmes to demonstrate Union added value and identify prioritisation choices, allocated budget, expected trajectories and indicative milestones.¶¶
- It adds new specific objectives on removing barriers, reducing administrative burden, supporting SMEs and scale-ups, and supporting a fair and efficient tax system.¶¶¶
- It adds new articles on transparency and democratic accountability, monitoring of assigned revenue, a committee procedure, and interim and final evaluations.¶¶¶
Who is affected
- Tax authorities: eligibility criteria and implementation measures should reflect their role in improving tax collection and combating tax fraud, evasion and avoidance.¶¶¶
- The Commission: must ensure transparency, publish allocation criteria, transmit draft work programmes to Parliament and Council, and report on monitoring.¶¶¶
- The European Parliament: would receive draft work programmes and periodic information on assigned revenue.¶¶
- Recipients of Union funds: proportionate reporting requirements would be imposed on them.¶
- SMEs and scale-ups: the programme should strengthen their competitiveness and access to international markets.¶
Figures and deadlines
Written by a language model from the full text only; every figure comes from the text and ¶ links to the paragraph it rests on. Check the text itself before relying on it.