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Commission Report (2002): Latvia
Progress was made regarding alignment of VAT legislation, but not for
excise duties and direct taxation. Review of legislation to ensure compliance
with the Code of Conduct for Business Taxation is in process. On
administrative capacity and control procedures, some progress was made in
line with the Action Plan, particularly in the field of customer service and
regarding collection of revenues and audits. In line with the requirements of
the Action Plan, implementation of the State Revenue Service Modernisation
Project (1998--2002) has continued in terms of the organisational structure,
the establishment of service halls and the development of appeal structures.
The administrative capacity needs however to be further strengthened,
including completion of the three level organisational structure and appeals
procedures. No progress can be reported with regard to the holding and
movement directive. The urgent priority to install an IT system to allow for
exchange of data with Member States as required by the Action Plan needs to
be addressed. Thus, the Accession Partnership priorities in the field of
taxation have been only partially met. Implementation of the Action Plan is
slightly delayed.
© European Commission
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