# Regulation (EU) No 1286/2013 of the European Parliament and of the Council of 11 December 2013 establishing an action programme to improve the operation of taxation systems in the European Union for the period 2014-2020 (Fiscalis 2020) and repealing Decision No 1482/2007/EC, Article 5: Overall objective and specific objective

Extent: E+W+S+N.I.

1. The overall objective of the programme shall be to improve the proper functioning of the taxation systems in the internal market by enhancing cooperation between participating countries, their tax authorities and their officials.
2. The specific objective of the programme shall be to support the fight against tax fraud, tax evasion and aggressive tax planning and the implementation of Union law in the field of taxation by ensuring exchange of information, by supporting administrative cooperation and, where necessary and appropriate, by enhancing the administrative capacity of participating countries with a view to assisting in reducing the administrative burden on tax authorities and the compliance costs for taxpayers.
3. The achievement of the objectives referred to in this Article shall be measured on the basis, in particular, of the following:
(a) the availability of, and full access to, the common communication network for the European Information Systems;
(b) the feedback from participating countries on the results of actions under the programme.

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Source: https://www.legislation.gov.uk/eur/2013/1286/article/5 (the official version)
Page: https://openlegislation.uk/eu-regulation-2013-1286/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.