Title page
Contents
DG TAXATION AND CUSTOMS UNION IN BRIEF 4
EXECUTIVE SUMMARY 5
A. Key results and progress towards achieving the Commission's general objectives and department's specific objectives 6
B. Key performance indicators 9
C. Key conclusions on internal control and financial management 12
D. Provision of information to the Commissioner 13
1. KEY RESULTS AND PROGRESS TOWARDS ACHIEVING THE COMMISSION'S GENERAL OBJECTIVES AND SPECIFIC OBJECTIVES OF THE DEPARTMENT 14
General Objective 1: European Green Deal 15
Specific Objective 1.1: Design EU tax policy actions that contributes to a carbon neutral continent by 2050 15
General Objective 3: An economy that works for the people 17
Specific Objective 3.1: Develop tax policy actions for a stronger, fairer and more efficient Single Market 17
Specific Objective 3.2: Implement the EU Programmes supporting EU tax and customs policy 25
Specific Objective 3.3: Support other EU policy priorities through taxation 26
General Objective 5: Promoting our European Way of Life 29
Specific Objective 5.1: Develop a more modern Customs Union, to facilitate trade, safeguard revenues and protect citizens and businesses 29
Specific Objective 5.2: Promote the EU's customs agenda internationally 34
2. INTERNAL CONTROL AND FINANCIAL MANAGEMENT 37
2.1. Control results 38
2.1.1. Effectiveness of controls 40
2.1.2. Efficiency of controls 46
2.1.3. Economy of controls 49
2.1.4. Conclusion on the cost-effectiveness of controls 50
2.2. Audit observations and recommendations 51
2.3. Assessment of the effectiveness of internal control systems 54
2.4. Conclusions on the assurance 55
2.5. Declaration of Assurance 56
3. MODERNISING THE ADMINISTRATION 57
3.1. Human resource management 58
3.2. Digital transformation and information management 59
3.3. Sound environmental management 62
3.4. Examples of economy and efficiency 63
ANNEX 1: Statement of the Director in charge of Risk Management and Internal Control 66
ANNEX 2: Performance tables 68
ANNEX 3: DRAFT ANNUAL ACCOUNTS AND FINANCIAL REPORTS 84
ANNEX 4: Financial scorecard 113
ANNEX 5: Materiality criteria 116
ANNEX 6: Relevant Control System(s) for budget implementation (RCSs) 119
ANNEX 7: Specific annexes related to "financial management" 138
ANNEX 8: Specific annexes related to "assessment of the effectiveness of the internal control systems" 142
ANNEX 9: Specific annexes related to "Control results" and "Assurance: Reservations" 143
ANNEX 10: Reporting - Human resources, digital transformation and information management and sound environmental management 147
ANNEX 11: Implementation through national or international public-sector bodies and bodies governed by private law with a public sector mission 157
ANNEX 12: EAMR of the Union Delegations 158
ANNEX 13: Decentralised agencies and/or EU Trust Funds 159
Table 1/Table X. Estimated risk at payment and at closure (amounts in EUR million) 44
Annex Tables
ANNEX 3: DRAFT ANNUAL ACCOUNTS AND FINANCIAL REPORTS 85
TABLE 1. OUTTURN ON COMMITMENT APPROPRIATIONS IN 2023 (in Mio €) for DG TAXUD 87
TABLE 2. OUTTURN ON PAYMENT APPROPRIATIONS in 2023 (in Mio €) for DG TAXUD 89
TABLE 3. BREAKDOWN OF COMMITMENTS TO BE SETTLED AT 31/12/2023 (in Mio €) for DG TAXUD 91
TABLE 4. BALANCE SHEET for DG TAXUD 96
TABLE 5. STATEMENT OF FINANCIAL PERFORMANCE for DG TAXUD 98
TABLE 5bis. OFF BALANCE SHEET for DG TAXUD 99
TABLE 6. AVERAGE PAYMENT TIMES(원문불량) 101
TABLE 7. SITUATION ON REVENUE AND INCOME in 2023 for DG TAXUD 103
TABLE 8. FINANCIAL IMPACT OF EX-ANTE AND EX-POST CONTROLS in 2023 for DG TAXUD 104
TABLE 9. AGEING BALANCE OF RECOVERY ORDERS AT 12/31/2023 for DG TAXUD 105
TABLE 10. Recovery Order Waivers 〉= 60,000 € in 2023 for DG TAXUD 106
TABLE 11. Negotiated Procedures in 2023 for DG TAXUD 107
TABLE 12. Summary of Procedures in 2023 for DG TAXUD 108
TABLE 13. BUILDING CONTRACTS in 2023 for DG TAXUD 109
TABLE 14. CONTRACTS DECLARED SECRET in 2023 for DG TAXUD 110
TABLE 15. FPA duration exceeds 4 years - DG TAXUD 111
TABLE 16. Commitments co-delegation type 3 in 2023 for DG TAXUD 112
ANNEX 7: Specific annexes related to "financial management" 140
Table 1/Table Y. Overview of DG's/EA's estimated cost of controls at Commission (EC) level 140
Table 1/Table X. Estimated risk at payment and at closure 143