15.12.2007 Official Journal of the European Union L 330/1 (Acts adopted under the EC Treaty/Euratom Treaty whose publication is obligatory) DECISIONS ADOPTED JOINTLY BY THE EUROPEAN PARLIAMENT AND THE COUNCIL DECISION No 1482/2007/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 11 December 2007 establishing a Community programme to improve the operation of taxation systems in the internal market (Fiscalis 2013) and repealing Decision No 2235/2002/EC THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Article 95 thereof, Having regard to the proposal from the Commission, Having regard to the opinion of the European Economic and Social Committee (1), Acting in accordance with the procedure laid down in Article 251 of the Treaty (%), Whereas: (1)  Decision No 888/98/EC of the European Parliament and of the Council of 30 March 1998 establishing a programme of Community action to ameliorate the indirect taxation systems of the internal market (Fiscalis programme) (*) (hereinafter referred to as ‘the 2002 programme’) and Decision No 2235/2002/EC of the European Parliament and of the Council of 3 December 2002 adopting a Community programme to improve the operation of taxation systems in the internal market (Fiscalis programme 2003-2007) (*) (hereinafter referred to as ‘the 2007 programme’) have significantly contributed to the achievement of the objectives of the Treaty. It is therefore appropriate to continue the activities commenced under those programmes. The programme established by this Decision (hereinafter referred to as ‘the Programme’) should run for a period of six years to align its duration with that of the multi- annual financial framework contained in the Interinstitu- tional Agreement of 17 May 2006 between the European () O] C 93, 27.4.2007, p. 1. (3 Opinion of the European Parliament of 20 June 2007 (not yet published in the Official Journal) and Council Decision of 22 November 2007. () O] L 126, 28.4.1998, p. 1. () OJ L 341, 17.12.2002, p. 1. Decision as last amended by Council Regulation (EC) No 885/2004 (OJ L 168, 1.5.2004, p. 1). Parliament, the Council and the Commission on budgetary discipline and sound financial management (°). 2) In the internal market, the effective, uniform and efficient application of Community law is essential for the func- tioning of taxation systems, in particular for the protection of national financial interests by combating tax evasion and tax avoidance, avoiding distortions of competition and reducing burdens on administrations and taxpayers. Achieving such an effective, uniform and efficient application of Community law is a matter for the Community, acting in partnership with the Member States. Efficient and effective cooperation among current and possible future Member States and between them and the Commission is a key element for the functioning of the taxation systems and the fight against fraud. The Programme should also help to identify legislation and administrative practices which may hamper cooperation and possible remedies for obstacles to such cooperation. (3)  In order to support the process of accession by candidate countries, practical means should be provided in order to enable the tax administrations of those countries to undertake the full range of tasks required under Community legislation as of the date of their accession. The Programme should therefore be open to candidate countries. A similar approach should be taken to potential candidate countries. (4 The trans-European computerised secure communication and information exchange systems financed under the 2007 programme play a vital role in reinforcing the taxation systems within the Community and should therefore continue to be financed. In addition, it should be possible to include in the Programme further tax related information exchange systems such as the Excise Movement Control System (EMCS) established by Decision No 1152/2003/EC of the European Parliament and of the Council of 16 June 2003 on computerising the movement and surveillance of excisable products (¢) and any system required for the purposes of Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (7). () O] C 139, 14.6.2006, p. 1. (6 O] L 162, 1.7.2003, p. 5. () OJ L 157, 26.6.2003, p. 38. Directive as last amended by Directive 2006/98/EC (O] L 363, 20.12.2006, p. 129).