European Commission and Directorate-General for Taxation and Customs Union 8 June 2018, COMMISSION STAFF WORKING DOCUMENT EX-ANTE EVALUATION Accompanying the document Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL establishing the 'Fiscalis' programme for cooperation in the field of taxation

EUROPEAN COMMISSION Brussels,8.6.2018 SWD(2018) 323 final COMMISSION STAFF WORKING DOCUMENT EX-ANTE EVALUATION Accompanying the document Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL establishing the 'Fiscalis' programme for cooperation in the field of taxation {COM(2018) 443 final} {SWD(2018) 324 final} Table of contents 1.Problem statement and needs assessment 2.