Fiscalis workshop 2020/ September 2014 Cooperation tax recovery authorities – social security authorities – authorities dealing with agricultural payments/claims

Purpose of this workshop → raise awareness and discuss possibilities to develop/improve the exchange of information and the cooperation between: - tax collection and recovery authorities; and - authorities responsible for social security payments; or - authorities responsible for agricultural payments (subventions).

Fight against fraud: a challenge for all Member States Problems: - All MS are facing tax fraud. - All MS are facing problems to collect/recover tax claims. Observations: - This phenomenon is not limited to the tax area. - Cooperation between authorities is necessary at national level at international level

Fight against fraud: a challenge for all Member States Need for international cooperation National cooperation in other MS Succes of International cooperation National cooperation in one MS

Cooperation within one Member State Social security authorities Authorities responsible for agricultural payments Other authorities Tax authorities

Social security authorities Authorities responsible for agricultural payments Other authorities Tax authorities Cooperation within one Member State in view of recovery of taxes, or in view of recovery of other claims Exchange of information Recovery of claims Example from a MS: Tax debt – refusal to grant scholarships to the family members of a tax debtor Example: Compensation (seizure) of benefits / payments / refunds and debts

Social security authorities Authorities responsible for agricultural payments Other authorities Tax authorities International cooperation in view of recovery of taxes, or in view of recovery of other claims Exchange of information Recovery of claims Social security authorities Authorities responsible for agricultural payments Other authorities Tax authorities

Questions: - can we reduce the need for cross-border requests by improving the internal cooperation between different authorities within each MS ? - can we facilitate the handling of cross-border requests by improving the internal and international cooperation between different authorities ?

→ compare: requests for information on the basis of dir. 2010/24/EU Requests for information received Exchange of information

→ compare: requests for recovery on the basis of dir. 2010/24/EU Recovery of claims Requests for recovery received

International development : more information exchange and cooperation - Fatca, automatic exchange of info under dir. 2011/16; application of the savings directive, etc. - also in the field of tax recovery → examples: Sept. 2014: Workshops on exchange of info with regard to vehicles (cars, pleasure boats, airplanes) VAT refund

Added value of the cooperation between different authorities: example: VAT refund in other States Belgian tax authorities: - please pay your tax debt; or - sign a declaration authorising payment of VAT refund to us (saving costs) - or we ask other State to seize the VAT amount Taxable person Belgium e.g. France

International cooperation: example: VAT refund in other States Mid Sept – End 2013: → in 52 files: → ,21 euro of foreign VAT refunds recovered Taxable person BelgiumE.g. France

Directive 2010/24: This Directive shall apply to claims relating to the following: (a) all taxes and duties of any kind levied by or on behalf of a Member State or its territorial or administrative subdivisions, including the local authorities, or on behalf of the Union; (b) refunds, interventions and other measures forming part of the system of total or partial financing of the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD), including sums to be collected in connection with these actions;

Social security regulations: Art. 84 of Regulation 883/2004: Mutual assistance for the collection of contributions due to an institution of one Member State and recovery of benefits provided by the institution of one Member State but not due.

Social security regulations: Art. 71 of implementing Regulation 987/2009: "For the purpose of applying Art. 84 of the basic Regulation, the recovery of claims shall, wherever possible, be by way of offsetting either between the institutions of MSs concerned, or vis-à-vis the natural or legal person concerned".

Cooperation between tax recovery authorities, social security authorities and agriculutural paying authorities: For national claims If requested to provide assistance to other MS. Social security authorities Authorities responsible for agricultural payments Tax authorities

Questions Where do we stand now - within each MS ? - at international level? What can be done to improve the cooperation - within each MS ? - at international level?