European Commission 5 September 2011, REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL, THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE AND THE COMMITTEE OF THE REGIONS Midterm evaluation of the Fiscalis 2013 programme

52011DC0538 REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL, THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE AND THE COMMITTEE OF THE REGIONS Midterm evaluation of the Fiscalis 2013 programme /* COM/2011/0538 final */ CONTEXT With the abolition of physical and tax controls on goods crossing the EU’s internal borders, it became evident that inconsistencies between the tax systems of