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Regulation (EU) 2021/847 of the European Parliament and of the Council of 20 May 2021 establishing the ‘Fiscalis’ programme for cooperation in the field of taxation and repealing Regulation (EU) No 1286/2013 article 7 CELEX: 32021R0847 Eligible actions
1. Only actions implemented in order to attain the objectives set out in Article 3 shall be eligible for funding. 2. The actions referred to in paragraph 1 shall include the following: (a) meetings and similar ad hoc events; (b) project-based structured collaboration; (c) IT capacity-building actions, in particular the development and operation of European electronic systems; (d) human competency-building and other capacity-building actions; (e) support actions and other actions, including: (i) the preparation of studies and other relevant written material; (ii) innovation activities, in particular proof-of-concepts, pilot projects and prototyping initiatives; (iii) jointly developed communication actions; (iv) any other relevant actions provided for in the work programmes referred to in Article 13 which are necessary for attaining the objectives set out in Article 3 or are in support of those objectives. Annex I contains a non-exhaustive list of possible forms of relevant actions as referred to in points (a), (b) and (d) of the first subparagraph. Annex III contains a non-exhaustive list of priority topics for actions. |
Regulation (EU) 2021/847 of the European Parliament and of the Council of 20 May 2021 establishing the ‘Fiscalis’ programme for cooperation in the field of taxation and repealing Regulation (EU) No 1286/2013 article 7 CELEX: 32021R0847 3. Actions consisting in the development and operation of adaptations of or extensions to the common components of the European electronic systems for cooperation with third countries not associated with the Programme or international organisations shall be eligible for funding when they are of interest to the Union or to Member States. The Commission shall put in place the necessary administrative arrangements, which may provide for the third parties concerned to contribute financially to those actions. 4. Where an IT capacity-building action as referred to in point (c) of the first subparagraph of paragraph 2 of this Article concerns the development and operation of a European electronic system, only the costs related to the responsibilities conferred on the Commission pursuant to Article 11(2) shall be eligible for funding under the Programme. Member States shall bear the costs related to the responsibilities conferred on them pursuant to Article 11(3). |