centralised web-based application for the exchange of electronic forms in the field ... Art. 4 of DAC following the entry into application of DAC3 and agreed on the ... Tax and Custom Administration AUSTRIA Ministry of Finance POLAND Ministry of Fina
pesticides and an EU-wide survey on Salmonella levels in broiler meat flocks, and web stories, another mean to communicate on interesting topics, such as Aflatoxins and cloning, were also made available
ADVISORY FORUM WORKING GROUP ON COMMUNICATIONS LARNACA, CYPRUS 24 APRIL 2007 ... She also thanked him and his staff for hosting the meeting. ... the draft Management Plan, the Work Plan and the Budget. The Annual Report 2006 was also adopted, while t
figures and the success of a promotional email campaign aimed at e-newsletter subscribers, and the online user survey aiming at gathering up to date quantitative data on EFSA website user groups, including some preliminary results
Administration (NFA) for hosting the event and gave the floor to Inger Andersson, Director-General of the Administration. After welcoming the participants, she presented the work of the NFA and updated the group on the upcoming activities of the Swed
af comm wg_ minutes of meeting 23.10.2008 page 1 of 11 minutes advisory forum working group on communications london, uk 23rd october 2008 members of the advisory forum working group on communications:
advisory forum working group on communications parma, italy 21 february 2008 members of the advisory forum working group on communications ... slovak republic dan
thanking the Federal Institute for Risk Assessment (BfR) for hosting the event and gave the floor to Gaby-Fleur Böl, Head of the Risk Communication Department at the BfR. She welcomed the participants to Berlin, also on behalf of the Agency’s ... car
- e-signature was incentive to realisation of e-services, for municipalities it is free to use e-signatures, citizens have to buy an electronic signature; - call-centers are a high potential channel as the penetration of mobile phones is high (94%).
Minutes of meeting 17.04.2008 Page 3 of 10 2. Minutes of the meeting 21 02 08 and matters arising (Doc AF Comm WG 17.04.08 – 2) 2.1 Anne-Laure Gassin said that the minutes of the meeting held on 21 February in
EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Direct taxation, Tax Coordination, Economic Analysis and Evaluation Direct Tax Policy & Cooperation
MINUTES WORKING GROUP ON ADMINISTRATIVE COOPERATION IN THE FIELD OF DIRECT TAXATION (WG ACDT) SUB-GROUP ON THE AUTOMATIC EXCHANGE OF INFORMATION (SG AEOI) 11TH MEETING – BRUSSELS, 12 SEPTEMBER 2017
APPROVAL OF THE AGENDA AND OF THE MINUTES OF PREVIOUS MEETING The agenda was adopted without changes. The summary report of the previous meeting was established by the Chair and no comment was made.
NATURE OF THE MEETING The meeting was non-public.
LIST OF POINTS DISCUSSED (1)
The Chair welcomed the participants. No conflict of interest was reported by the participants. As a part of the introduction the Commission gave a short presentation of the proposal for a Directive ("DAC6") on mandatory disclosure of potentially aggressive tax planning arrangements. (2)
Directive 2015/2376/EU (DAC3)
State of play
The Commission presented the state of play and planning of the project. Second release of the Central Directory application was deployed to Conformance (testing) environment on 1 September, and in production on 7 September. During testing of the second release Member States reported some deficiencies and they will be taken into account with a patch during September. There will be third release in the last quarter of 2017 to implement web services.
There was very active discussion on the practical issues, concerning both technical aspects and well as the interaction with BEPS action 5 exchange of tax rulings. Member States asked for operational guidance from the Commission. (3)
Directive 2016/881/EU (DAC4)
State of play
The Commission presented the project status. The Member States DAC4 experts will be invited to participate in training, before starting the conformance testing with the new test tool. (4)
Directive 2011/16/EU (DAC1)
State of play of IT development
The Commission presented the state of play of the TSS tool, where some issues related to retrieval of historic data had been discovered and are now being investigated. The Commission presented specifications and other deliverables published since last meeting, in reference to the use of ISO country codes in respect of specific territories. As the situation with DAC1 IT development is stable currently, there is a plan to adapt DAC1 Validation Module to the same software architecture of DAC2 Validation Module, to be applied by all Member States in the exchanges taking place in 2018. (b)
State of play of exchanges in 2017 and related practical questions
The Commission presented a summary of main deadlines and details that are being monitored, for example the removal of 20 MB message size limit, which all Member States have committed to accomplish by the end of 2017. The Commission reminded Member States on the actions aiming at enhancing data usability, and asked Member States to provide for annual updates, to be shared via Commission workspace. The reporting duties of the Commission were presented shortly in the view of planning the 2017-2018 deadlines for collecting feedback from the Member States related to AEOI exchanges in 2017. Also, some update on implementing regulation procedure was given by the Commission. The draft regulation in full will be sent to CACT members for review and comments as soon as possible. (5)
Directive 2014/107/EU (DAC2)
State of play of implementation and IT development
The Commission encouraged Member States to activate the MCAA with Singapore as soon as possible. It was discussed how to move forward with the suggested enhancements to the schema, as well as the chance for the Member States to track if any other schema amendments would be needed, in order to improve the quality of the data contents. The Commission presented the status of conformance testing, and all Member States were encouraged to finalise their testing as soon as the testing tool would be 2
updated. The latest changes applied to the Validation Module were introduced and explained bringing conformity with OECD requirements. (b)
Preparation of exchanges for 2017 and related practical questions
The Commission requested some Member States an update on their national project plans for the implementation of DAC2 and the first exchanges by 30.9.2017. Basically, all MS were expecting reports from their national financial institutions on 15 September at the latest. The Commission also presented a summary of the latest state of play of Member States' IT security compliance. The Commission reminded of the importance of finding time and staff to use effectively data received. For this purpose, the Commission reminded of implementing some indicators related to evaluating the quality of the data received and actions needed in improving the level of quality on a continuous basis. The workload at Member States was discussed as well as its impact, also in the possibilities of meeting the planned deadlines for collecting some feedback of the first DAC2 exchanges from the Member States. (c)
State of play of activities in the Fiscalis Expert Team
IT Collaboration work was presented by a representative of Fiscalis Expert Team, who gave a state of play regarding deliverables and upcoming IT modules. (6)
International Channels of Communication
State of play of international developments
The Commission gave an update on Common Transmission System (CTS) and its interconnection to CCN. The Commission presented the SPEED2 CTS conformance testing questions arisen and cooperation with OECD in finding solutions to issues currently blocking the test process. The guidance related to various alerts from CTS was agreed to be prepared for Member States. (7)
Any other business
CONCLUSIONS/RECOMMENDATIONS/OPINIONS The meeting was aimed at sharing experience and best practices in accordance with Article 15 of Directive 2011/16/EU. No recommendation or opinion was delivered and no vote took place. The general conclusions reached on each point on the agenda are presented above under section 3.
NEXT STEPS At its next meeting, the sub-group will continue sharing experience and best practices on AEOI under DAC1, DAC2, DAC3 and DAC4.
NEXT MEETING The next meeting is expected to take place in December 2017.
List of participants BELGIUM Federal Public Service of Finance BULGARIA National Revenue Agency
LITHUANIA State Tax Inspectorate under the Ministry of Finance LUXEMBOURG Administration des Contributions Directes
CZECH REPUBLIC Ministry of Finance General Financial Directorate
HUNGARY National Tax and Customs Administration
MALTA Ministry for Finance (Commissioner for Revenue)
GERMANY Federal Central Tax Office
The NETHERLANDS Tax and Custom Administration
IRELAND Revenue Commissioners
AUSTRIA Ministry of Finance
ESTONIA Estonian Tax and Customs Board
POLAND Ministry of Finance National Fiscal Administration
GREECE Independent Authority for Public Revenues SPAIN AEAT FRANCE DGFIP
PORTUGAL Tax and Customs Authority ROMANIA National Agency for Tax Administration SLOVENIA Financial Administration