36. Considers that the Commission should update the Action Plan against tax fraud, tax evasion and aggressive tax planning based on the pledges of the G20 leaders to ensure the fairness of the international tax system and secure the revenue basis of countries; considers that the Fiscalis and Custom Programmes should also focus on the issue of aggressive tax planning;

36. Considers that the Commission should update the Action Plan against tax fraud, tax evasion and aggressive tax planning based on the pledges of the G20 leaders to ensure the fairness of the international tax system and secure the revenue basis of countries; considers that the Fiscalis and Custom Programmes should also focus on the issue of aggressive tax planning;

32. Welcomes the Commission’s ‘Action Plan to strengthen the fight against tax fraud and tax evasion’, the recommendations on ‘measures intended to encourage third countries to apply minimum standards of good governance in tax matters’ and the recommendations on ‘aggressive tax planning’ adopted by the Commission on 6 December 2012; supports the proactive stance taken by the Commission and in particular by the Commissioner for Taxation, Customs, Anti-fraud, Audit and Statistics; calls on the Member States to follow up on Commission’s recommendations, take immediate and coordinated action against tax havens and aggressive tax planning a ...[+++]nd thus guarantee a fairer distribution of the fiscal effort and increased Member States’ revenue;

32. Welcomes the Commission’s “Action Plan to strengthen the fight against tax fraud and tax evasion”, the recommendations on “measures intended to encourage third countries to apply minimum standards of good governance in tax matters” and the recommendations on “aggressive tax planning” adopted by the Commission on 6 December 2012; supports the proactive stance taken by the Commission and in particular by the Commissioner for Taxation, Customs, Anti-fraud, Audit and Statistics; calls on the Member States to follow up on Commission’s recommendations, take immediate and coordinated action against tax havens and aggressive tax planning a ...[+++]nd thus guarantee a fairer distribution of the fiscal effort and increased Member States’ revenue;

135. Points out that an implementation rate of 55% for budget line 14 04 02 (customs 2007) is not sufficient and therefore calls for better budget planning; notes that, according to the Commission, the major part of this budget line relates to long-term IT contracts with products and services delivered 'on demand', which makes the estimation and planning of precise financial needs difficult; acknowledges, however, the positive results for the 2008 budget, with an implementation rate higher than 97% for payment appropriations;

Based on the experience acquired with the implementation of the Electronic Customs Decision, where a multi-annual strategic plan provides a basis for all actors (Commission, Member States and economic operators) to make their own resource planning, it is proposed to develop a similar strategy to ensure a coordinated and common implementation of the common strategic objectives listed above.