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Commission Report (2002): Poland
Legislative alignment with particular attention to VAT and excise duty
rates, including the transitional VAT regime has seen some progress but
requires further attention, as does the elimination of discriminatory duties
against imports from the EC. Review of legislation to ensure compliance with
the Code of Conduct for business taxation is in progress. There has been some
progress in the implementation of the national strategy for the improvement
of tax and revenue collection and the reinforcement of administrative
capacity including control and enforcement procedures, this progress needs to
be continued. Similarly in terms of administrative co-operation and mutual
assistance current efforts should continue. Training has seen some delays in
relation to the schedule set out in the Action Plan. The development of IT
systems, notably VIES and SEED so as to allow for the exchange of electronic
data with the Community and its Member States, identified as an urgent action
in the Accession partnership, is progressing well. The Accession Partnership
priorities in the area of taxation have been partially met. Implementation of
the measures under the Action Plan is broadly on track.
© European Commission
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