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1. The Commission and the Member States shall jointly ensure the development and operation of the European electronic systems listed in the Multi-Annual Strategic Plan for Taxation referred to in Article 12 (the ‘MASP-T’), including design, specification, conformance testing, deployment, maintenance, evolution, security, quality assurance and quality control of those systems.

2. The Commission shall, in particular, ensure the following:

(a) the development and operation of the common components established under the MASP-T;

(b) the overall coordination of the development and operation of European electronic systems with a view to their operability, interconnectivity and continuous improvement and their synchronised implementation;

(c) the coordination of European electronic systems at Union level with a view to their promotion and implementation at national level;

(d) the coordination of the development and operation of European electronic systems as regards their interaction with third parties, excluding actions designed to meet national requirements;

(e) the coordination of European electronic systems with other relevant actions at Union level relating to e-government.

3. Each Member State shall, in particular, ensure the following:

(a) the development and operation of national components established under the MASP-T;

(b) the coordination of the development and operation of the national components of European electronic systems at national level;

(c) the coordination of European electronic systems with other relevant actions at national level relating to e-government;

(d) the regular provision to the Commission of information regarding the measures it has taken to enable its authorities and economic operators to make full use of European electronic systems;

(e) the implementation of European electronic systems at national level.