The objective of this FWC (Lot 1) is to provide the European Commission with a facility to carry out Better Regulation analysis that includes studies that will support evaluations and impact assessments related services to fully implement the Better Regulation rules. The policy areas to be covered relate to the key responsibilities and activities of DG TAXUD:
• Specific aspects of taxation, including: i) Financing programmes and all the related eligible activities/actions, as well as the IT tools for the implementation of the programmes; ii) Taxation IT systems and IT operations; iii) Direct taxation (e.g. company taxation, savings taxation, taxation of individuals, payroll taxes and social security contributions); iv) Indirect taxation (e.g. VAT and other turnover taxes, taxation in the financial sector, environmental taxes, energy and transport taxation, excise duties on alcohol, alcoholic beverages, manufactured tobacco and health taxes).
• Horizontal aspects of taxation (e.g. administrative cooperation, tax governance, administrative burden and compliance cost, tax treaties, special tax regimes, tax fraud and avoidance, tax havens, national enforcement legislation, implementation of general principles of international taxation and the EU tax law, including jurisprudence by the CJEU, development of new concepts and policies).
• Customs Union and customs policy, including: i) Financing programmes; ii) Customs IT systems and IT operations; iii) Safety and security (fight against infringing intellectual property rights); iv) Risk management framework; v) Union Customs Code (UCC); vi) Main processes of the Customs Union related to export, import, transit, customs valuation and rules of origin; vii) Electronic customs; viii) Business Process Modelling; ix) Tariff matters (combined nomenclature and classification measures, tariff suspensions and tariff quotas, duty relief, Integrated Community Tariff (TARIC)); x) Horizontal customs aspects (e.g. uniform application of customs legislation and application of international customs standards and principles, international cooperation in the customs field, administrative burden and compliance cost, administrative cooperation, development of new concepts and policies).
• Other policy areas, such as: International aspects of Taxation and Customs (e.g. contribution to the achievement of the European Neighbourhood Policy’s objectives, contribution to EU trade and development policies).
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