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NON-EXHAUSTIVE LIST OF POSSIBLE PRIORITY TOPICS FOR ACTIONS REFERRED TO IN ARTICLE 7 In line with the specific and general objectives of the Programme, the actions referred to in Article 7 may focus, among others, on the following priority topics:

(1) supporting the implementation of Union law relating to taxation, including training of staff in that regard, and helping to identify possible ways to improve administrative cooperation between tax authorities, including assistance for the recovery of claims relating to taxes;

(2) supporting the effective exchange of information, including group requests, the development of standard IT formats, the access by tax authorities to beneficial ownership information and the improvement of the use of the information received;

(3) supporting the effective operation of mechanisms of administrative cooperation and exchange of best practices between tax authorities, including best practices on recovery of claims relating to taxes;

(4) supporting digitalisation and updating of methodologies in tax authorities;

(5) supporting the exchange of best practices for combating value added tax fraud.