CHAPTER II Eligible actions

Article 7Eligible actions1.

The programme shall provide, under the conditions set out in the annual work programme referred to in Article 14, financial support for the following:

(a)

joint actions:

(i)

seminars and workshops;

(ii)

project groups, generally composed of a limited number of countries, operational during a limited period of time to pursue a predefined objective with a precisely described outcome;

(iii)

bilateral or multilateral controls and other activities provided for in Union law on administrative cooperation, organised by two or more participating countries, which include at least two Member States;

(iv)

working visits organised by the participating countries or another country to enable officials to acquire or increase their expertise or knowledge in tax matters;

(v)

expert teams, namely structured forms of cooperation, with a non-permanent character, pooling expertise to perform tasks in specific domains, in particular in the European Information Systems, possibly with the support of online collaboration services, administrative assistance and infrastructure and equipment facilities;

(vi)

public administration capacity-building and supporting actions;

(vii)

studies;

(viii)

communication projects;

(ix)

any other activity in support of the overall, specific and operational objectives and priorities set out in Articles 5 and 6, provided that the necessity for such other activity is duly justified;

(b)

European Information Systems building: the development, maintenance, operation and quality control of Union components of the European Information Systems set out in point A of the Annex and new European Information Systems established under Union law, with a view to interconnecting tax authorities efficiently;

(c)

common training activities: jointly developed training actions to support the necessary professional skills and knowledge relating to taxation.

Working visits referred to in point (a)(iv) of the first subparagraph shall not exceed one month. For working visits organised within third countries, only travel and subsistence (accommodation and daily allowance) costs shall be eligible under the programme.

Expert teams referred to in point (a)(v) of the first subparagraph shall be organised by the Commission in cooperation with the participating countries and, unless duly justified, shall not exceed one year.

The resources for the eligible actions referred to in this Article shall be allocated in a balanced manner and in proportion to the real needs of those actions.

When evaluating the programme, the Commission shall assess the need for introducing budgetary ceilings for the various eligible actions.

Article 8Specific implementation provisions for joint actions1.

Participation in joint actions referred to in point (a) of the first subparagraph of Article 7(1) shall be on a voluntary basis.

Participating countries shall ensure that officials with an appropriate profile and qualifications, including language skills, are nominated to participate in the joint actions.

Participating countries shall, where appropriate, take the necessary measures to raise awareness of the joint actions and to ensure that use is made of the outputs generated.

Article 9Specific implementation provisions for the European Information Systems1.

The Commission and the participating countries shall ensure that the European Information Systems referred to in point A of the Annex are developed, operated and appropriately maintained.

The Commission shall coordinate, in cooperation with the participating countries, those aspects of the establishment and functioning of the Union and non-Union components of the European Information Systems referred to in point A of the Annex which are necessary to ensure their operability, interconnectivity and continuous improvement.

The use of the Union components of the European Information Systems referred to in point A of the Annex by non-participating countries shall be subject to agreements with those countries to be concluded in accordance with Article 218 of the Treaty on the Functioning of the European Union.

Article 10Specific implementation provisions for common training activities1.

Participation in common training activities referred to in point (c) of the first subparagraph of Article 7(1) shall be on a voluntary basis.

Participating countries shall ensure that officials with an appropriate profile and qualifications, including language skills, are nominated to participate in the common training activities.

Participating countries shall integrate, where appropriate, jointly developed training content, including e-learning modules, training programmes and commonly agreed training standards into their national training programmes.