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Article 6 Operational objectives and priorities of the programme

United Kingdom

Original text. Later amendments are not shown.

1.

The operational objectives and priorities of the programme shall be the following:

(a)

to implement, improve, operate and support the European Information Systems for taxation;

(b)

to support administrative cooperation activities;

(c)

to reinforce the skills and competence of tax officials;

(d)

to enhance the understanding and implementation of Union law in the field of taxation;

(e)

to support the improvement of administrative procedures and the sharing of good administrative practices.

2.

The objectives and priorities referred to in paragraph 1 shall be pursued with a particular emphasis on supporting the fight against tax fraud, tax evasion and aggressive tax planning.