Diario Oficial de la Unión Europea del 25/11/2022 - Sección Legislación
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Source: Diario Oficial de la Unión Europea - Sección Legislación
EN
25.11.2022
Official Journal of the European Union
L 305/1
II
Non-legislative acts
REGULATIONS
COMMISSION DELEGATED REGULATION EU 2022/2300
of 30 August 2022
supplementing Regulation EU 2021/847 of the European Parliament and of the Council with provisions on the establishment of a monitoring and evaluation framework for the Fiscalis programme for cooperation in the field of taxation
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation EU 2021/847 of the European Parliament and of the Council of 20 May 2021 establishing the Fiscalis programme for cooperation in the field of taxation and repealing Regulation EU No 1286/2013 1, and in particular Article 142 thereof, Whereas:
1
The indicators to report on the progress of the Fiscalis programme as established by Regulation EU 2021/847 the Programme towards the achievement of the specific objectives set out in Article 32 of that Regulation are listed in Annex II to the Regulation.
2
The indicators listed in Annex II to Regulation EU 2021/847, while suitable for the purpose of annual monitoring of the performance, do not sufficiently enable a comprehensive monitoring and evaluation of the Programmes activities and results in achieving its specific objectives. Therefore, additional indicators should be laid down as part of the monitoring and evaluation framework. Those additional indicators should measure the outputs, results and impacts of the Programme.
3
To ensure that data for monitoring and evaluating the Programme are collected efficiently, effectively and in a timely manner, proportionate reporting requirements should be imposed that avoid double reporting and minimise administrative burdens.
4
In order to ensure alignment with the start of the reporting period linked with the Programmes monitoring and evaluation framework, this Delegated Regulation should apply retroactively, from 1 January 2022,
HAS ADOPTED THIS REGULATION:
Article 1
Monitoring and evaluation framework indicators and reporting requirements 1.
When monitoring and evaluating the Programme in accordance with Article 14 and 15 of Regulation EU
2021/847, the following indicators shall be used as part of the monitoring and evaluation framework:
a the indicators set out in Annex II to Regulation EU 2021/847;
b the indicators set out in the Annex to this Regulation, which measure the outputs, results and impacts of the Programme.
1 OJ L 188, 28.5.2021, p. 1.
