COMMISSION STAFF WORKING DOCUMENT Boosting customs and tax performance in the EU through training and staff development - Hoofdinhoud

Council of the European Union

Brussels, 22 January 2018 (OR. en)

5488/1/18 REV 1

FISC 25 UD 11

COVER NOTE

From: Secretary-General of the European Commission, signed by Mr Jordi AYET PUIGARNAU, Director

date of receipt: 12 January 2018

To: Mr Jeppe TRANHOLM-MIKKELSEN, Secretary-General of the Council of the European Union

No. Cion doc.: SWD(2018) 34 final/2

Subject: COMMISSION STAFF WORKING DOCUMENT Boosting customs and tax performance in the EU through training and staff development

Delegations will find attached document SWD(2018) 34 final/2.

Encl.: SWD(2018) 34 final/2

EUROPEAN COMMISSION

Brussels, 12.1.2018 SWD(2018) 34 final/2

CORRIGENDUM:

This document corrects document SWD(2017) 34 final of 12.01.2018

Correction of the cover page instead of SWD(2017) read SWD(2018).

COMMISSION STAFF WORKING DOCUMENT

Boosting customs and tax performance in the EU through training and staff development

Boosting customs and tax performance in the EU

through training and staff development

EU Learning & Development Action Plan

for Customs and Taxation

(2017 – 2020)

Table of Contents

• 1. 

  Executive summary ............................................................................... 3

• 2. 

  Acronyms & Abbreviations .................................................................... 5

• 3. 

  An EU Training Action Plan 2017 – 2020 ............................................... 6

• 4. 

  14 measures to boost customs and tax performance through staff development ................................................................................. 9

• 5. 

  Implementation 2017 – 2020 .............................................................. 14

• 6. 

  EU Training Action Plan – Governance ................................................. 14

• 7. 

  Annexes .............................................................................................. 16

• 1. 

  Action Overview 2017 - 2020 ............................................................................... 16

• 2. 

  Implementation Plan – Project Charts ................................................................... 16

  • 3. 

    Implementation Timeframe ................................................................................... 16 1. Executive summary

The goal of the present action plan (2017 – 2020) is to support the optimisation of the current and future education and learning capacity of the European Union's public administrations in the

field of customs and taxation.

Boosting education and training of public sector staff is an essential pillar of efficient and

effective administrative capacity building within the EU.

By providing a framework for a common training and education infrastructure, it supports

Member States in ensuring that their staff has the skills and knowledge they need to deliver first-class customs and tax services and to prepare the professions as well as their

administrations for the future.

The EU training and staff development initiatives set out in this action plan are intended to be

delivered in close alignment with EU customs and tax policy initiatives. This targeted support is

provided to achieve envisaged common customs and tax policy objectives up to 2020. It endeavours to respond to the objectives of fighting customs and tax fraud, ensuring tax

transparency to counter tax evasion and avoidance, enhancing customs and tax compliance,

balancing customs control versa trade facilitation or to enhance administrative capacity of

customs and tax administrations across the EU as contribution to a most efficient functioning of

tax systems and the customs union in the internal market.

To deliver on these intentions, this 2020 Action plan targets with its actions 4 key activity

strands:

• 1. 

  Providing EU reference standards through European Competency Frameworks for the

  customs and tax professions

• 2. 

  Supporting common customs/tax educational reference programmes (vocational,

  academic, leadership)

  • 3. 

    Fostering shared training and staff development

  • 4. 

    Enhancing common training infrastructure, networking and communication

The Commission together with the Member States and other interested parties intends to pursue

these objectives by launching 14 core training & staff development initiatives under this action

plan:

Initiative 1 Developing an EU Tax Competency Framework (CFW)

Initiative 2 Providing for an EU Customs CFW (maintenance and evolution)

Initiative 3 Supporting implementation of EU CFWs for Customs and Tax professions

Initiative 4 Introducing EU recognition of customs academic study programmes

Initiative 5 Providing common educational reference programmes (vocational/academic level) Initiative 6 Supporting strategic leadership development training (limited)

Initiative 7 Proving for EU eLearning development and localisation

Initiative 8 Driving Learning innovation

Initiative 9 Delivery of annual Common Learning Event Programs (CLEP)

Initiative 10 Developing common educational material

Initiative 11 Providing a common learning infrastructure

Initiative 12 Fostering virtual networking

Initiative 13 Fostering enhanced training cooperation: Public-Private / Public-Private

Academia / with international institutions

Initiative 14 Providing for communication & publication support

The 14 initiatives will be delivered through the realisation of identified actions which are further

set out in this 2020 Action plan, together with agreed priorities and timelines, during the years

up to 2020. This implementation will be done under the specific EU training and human competency building (HCB) mandate of the Customs 2020 1 and Fiscalis 2020 2 programmes and within the legal, financial and procedural scope of those programmes.

Some identified common customs and tax staff development needs cannot realistically, for

resource constraints, be addressed within the timeframe of this 2020 Action plan. They are

nonetheless listed in this action plan for completeness (indicated as ‘priority 3’ actions) to

ensure their consideration in the preparation process for the new generation of customs and tax cooperation programmes.

The national implementation and/or the degree of national use of the commonly developed

outputs and results of the 2020 Action Plan remain voluntary for national customs and tax

administrations.

1

   Regulation (EU) No 1294/2013 i of the European Parliament and of the Council of 11 December 2013 establishing an action programme for customs in the European Union for the period 2014-2020 (Customs 2020)

2

   Regulation (EU) No 1286/2013 i of the European Parliament and of the Council of 11 December 2013 establishing an action programme to improve the operation of taxation systems in the European Union for the period 2014-2020 (Fiscalis 2020)

• 2. 

  Acronyms & Abbreviations

Acronyms Description

AWP EU Training Annual Work Programmes

AWP 2020 Customs 2020 and Fiscalis 2020 annual work programmes (AWPs)

CFW Competency Framework

CLEP Common Learning Events Programme

EC European Commission

EU European Union

EU eL European Union eLearning (electronic Learning modules)

EU Training EU Training and Human Competency Building for customs and taxation

(under the Customs 2020/Fiscalis 2020 programmes – Art 10)

HCB Human Competency Building

KAA Key Activity Area

MS Member State(s)

PICS Programme Information and Collaboration Space

PC Participating Countries (to the 2020 Programmes: EU MS + Candidate

countries)

SME Subject Matter Expert

2020 Action Plan EU customs and tax training and staff development action plan (2017 –

2020) - under the Customs 2020 and Fiscalis 2020 Programmes 3. An EU Training Action Plan 2017 – 2020

Making customs and tax professionals fit for the future

Customs and tax education, learning and staff development are the cornerstones required to build and nurture administrative capacity to stay in line with the latest developments. As the

current global context demands a high-performing, connected, agile and future-proof European

community of customs and tax professionals, customs and tax staff need to be well equipped to

face the rapid changes occurring within their environment.

Already since 2012, the Commission in cooperation with national customs and tax administrations realises common training and staff development actions. A multitude of EU

training tools have been developed both in customs and taxation during the past years 3 within

the scope of the Customs and Fiscalis 2020 and predecessor programmes. These tools

encompassed a wide range of EU e-Learning modules on relevant customs and tax policy,

operational and technical topics of common interest and in multiple national languages (eg.

supporting the Union Customs code (UCC), the Authorised Economic Operator concept (AEO), the Value Added Tax (VAT), combatting Tax Fraud and more). In addition, multiple initiatives

were implemented in order to facilitate the dissemination of knowledge and nationally existing

expertise across the EU. These initiatives aimed at exchanging customs and tax specific training

and subject matter expertise amongst national administrations and their staff (eg. in form of a

Common Learning Events Programme (CLEP), train-the-trainers events and similar).

In the customs area, the EU Customs Competency Framework (CFW) 4 is being implemented, on a voluntary basis, at national level across the union. The CFW is a complete set of commonly

agreed customs-specific competencies, job profiles and training curricula have been developed

for customs professions. However, this EU Customs CFW concept still needs better and wider

implementation in order to generate its full support potential in terms of quality-increased and

most harmonised customs performance.

Despite these common efforts, training, learning and competence development for professionals

in customs and taxation remain fragmented across the European Union. This fragmentation

impacts the quality of training provision or time and the resources allocated to it. This directly

impacts on the quality and consistency of customs and tax performance across the EU.

3

   The developments occurred through the so-called 'Dublin Strategy', a short reference for the common strategic performance development framework for the Customs profession within the EU for the years 2012 – 2016 (DS), designed during an EU training workshop held in 2011 in Dublin. It set out a common training and development framework to support Member States (MS) in delivering the skills and knowledge that people working in the Customs profession need to deliver world leading Customs services throughout the European Union (in parts also applied in the area of taxation).

4

   EU Customs CFW link on EUROPA: http://ec.europa.eu/taxation_customs/eu-training/eu-customscompetency-framework_en

Moreover, only a limited number of EU training activities have been undertaken in the taxation

area so far. However there is a high potential for common taxation learning activities, linked in

particular to international taxation, fight against fraud, tax evasion, aggressive tax planning, tax

areas governed by administrative cooperation rules and eCommerce – just to name some areas

that are well suited for being best addressed through common training initiatives.

Today, the Commission services are committed to continue to join forces with national customs and tax administrations and their training department and to work jointly towards the further

optimisation of customs and tax staff performance across the EU. Such an optimisation will

respond to the request of Member States for the availability of more and better structured

common training programmes, standards and support to align levels of skills and knowledge of

customs and tax professionals in the European Union. It will also ensure the competitiveness of the European Union and its Member States within the global economy.

To address the above, this EU customs & taxation training and staff development action plan -

in the following referred to as ‘2020 Action Plan’ - is developed in cooperation between the Commission services and national customs and tax administrations (TSG 5 ) under the Customs

2020 and Fiscalis 2020 programmes and within the legal, financial and procedural scope of

those programmes.

The 2020 Action Plan will support Member States with the delivery of high quality level

customs and tax education and training based on common standards.

5

   EU Training Support Group (joint Customs 2020 and Fiscalis 2020 expert group of nationally nominated training and staff development managers of MS customs and tax administrations)

Common Core

nal Natio

Public Private

EU

Individual Spheres

Figure 1: The Common Core to Customs and Tax training

The 2020 Action Plan will contribute significantly to more performance consistency,

harmonising approaches and work delivery standard in the field of customs and tax in the EU. This plan will fully respect existing individual national training and staff development initiatives

and the diversity of national organisational structures and needs. It is specifically designed to

support the European customs and tax professions to pool their capabilities and to create a staff

development environment which is greater than the sum of its parts.

To achieve this, the 2020 Action Plan will specifically:

• - 

  support the introduction of competency-based staff development principles in

  customs and tax administrations as one aspect of public sector modernisation and to

  help member states become more efficient in areas like fight against fraud, tax evasion

  and aggressive tax planning or in the area of customs controls, risk management,

  harmonised Union Customs Code (UCC) implementation and its related electronic IT

  systems, cross-border cooperation and more;

• - 

  provide support for administrative capacity building (ACB) in national customs and

  tax administrations in the particular area of staff development (human competency

  building), building up on the EU expertise gathered over the past years with regard to

  country-specific support measures and Technical Assistance (TA) in the field;

  • - 

    use synergies and spill-over effects between the customs and tax areas to maximize the Member States' added value deriving from common training and competency building initiatives, with a view to facilitating practical national implementation, crosssector

    use and levelled progress across the two subject areas at national level;

• - 

  help transforming civil society's historical image of the customs and tax profession

  – often perceived of being purely an enforcement function in government - into a more

  positive light at national and European level, with the particular aim of attracting

  qualified staff into these professions;

• - 

  engage in customs or tax knowledge and competency building initiatives that deepen

  the collaboration between the public and private sector in the field or by educating

  current and future customs and tax stakeholder groups.

This EU Training initiative further takes on board overarching EU principles like Lifelong

Learning, EU qualification standards (EQF) and supports European initiatives such as EUROPE 2020 6 , Public Sector modernisation 7 , European Semester 8 and the Customs Union Governance 9 .

• 4. 

  14 measures to boost customs and tax performance through staff development

This 2020 Action plan sets out 14 measures within the scope of 4 key activity areas (KAAs), which the Commission services intend to pursue together with the Member States and other interested parties to jointly provide structured support to the optimisation of customs and tax staff development across the EU.

KAA 1: Providing EU reference standards through European Competency

Frameworks for the customs and tax professions

Target: working towards the provision of a clear and consensual view of the skills and knowledge required by customs and tax professionals in the EU.

The Commission in cooperation with the Member States will:

Initiative 1: Develop an EU Tax competency framework

6

   http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2010:2020:FIN i:EN:PDF

7 "Public sector modernisation" is a challenging development project in which the European Union has engaged.

Member States and the Commission work together across all public sector areas, to address this challenge and to make Europe's public sector administrations fit for the requirement of the 21th century and beyond

8

   http://ec.europa.eu/europe2020/making-it-happen/country-specific-recommendations/index_en.htm

9

   Customs Union Governance: http://eur-lex.europa.eu/legalcontent/EN/TXT/PDF/?uri=CELEX:52016XG0929(01)&from=EN

The common development of an EU competency framework for taxation will establish a consensus view of the optimal skills and knowledge required by tax professionals in Europe at all levels and in all skills areas, both technical and non-technical, and thus create a mechanism that can help raise performance coherence and performance quality across all EU tax administration. Such commonly agreed Tax competency framework will provide national tax administrations with a powerful staff development tool. It will facilitate targeted and resourceefficient performance development of national tax staff in general, including in areas of high European interest (eg: to ensure that tax auditors are appropriately skilled to embark in administrative cooperation and international cooperation with a view to creating a level playing field). Tax performance that is based on a common competency framework will this way help ensure a level playing field between participating countries, where taxpayers are treated the same way whatever their jurisdiction is.

Initiative 2: Provide for an EU Customs competency framework (maintenance and

evolution)

The provision of continuous maintenance, update, further evolution and use monitoring of the EU Customs CFW (since 2015 available in 22 languages) will ensure that the high quality of this EU reference benchmark for increased customs staff development and national administrative capacity building through competency-based HR management is adequately maintained. The delivery of need assessment-based updating and evolution of the EU Customs CFW ensures that this comprehensive common view of customs professionals’ competencies continues to provide a quality base for national HR management. It will serve as a foundation to develop new targeted learning material, identify skills gaps and requirements and test current training materials against up-to-date and future-oriented EU reference benchmarks. An in-depth revision of the EU CFW for Customs will be further based on a research on future task-based skills for the customs profession ("Skills forecast 2030").

Initiative 3: Support the national implementation of EU CFWs for customs and tax

professions

The provision of multiple support measures to facilitate the national uptake of EU competency frameworks is required to ensure that the full use potential of EU CFWs in terms of enhanced administrative capacity building and increased staff performance development is generated at national level. Support actions to foster a most consistent implementation of the EU Customs CFW and the future Tax CFW will be provided at common as well as at national level continuously throughout the coming years. This provision will take the form of best practise sharing EU workshops, common administrative change management training events, countryspecific support measures (Technical Assistance - TA), buddy concepts or similar. The development of a software application to help national administrations match the EU CFW components with national components/competencies in national administrations will further enable and facilitate the drafting of nationalised versions of the EU CFW. It will also provide a HR management and staff development tool that is tailored to the national organisations specific situation.

KAA 2: Supporting common customs/tax educational reference programmes

(vocational, academic, leadership)

Target: working towards the provision of levelled customs and tax specific education

programmes at vocational, academic and strategic leadership & management level, recognised

where appropriate against the EU competency framework/s.

The Commission services in cooperation with the Member States will:

Initiative 4: Elaborate EU recognition schemes for customs specific training

programmes (based on the EU Customs CFW)

The development of EU-level recognition schemes (type ‘EU certificate of recognition’) for

customs training programmes is envisaged. Such schemes will lead to more and more consistent

customs competency developments as laid down in the commonly agreed EU Customs CFW.

To achieve this, the EU Customs CFW and the related EU Customs Training Curriculum will

need to be developed into recognised common quality benchmarks for optimal knowledge and skills building of customs professionals in the EU. They will also need to be interpreted and

integrated into existing and future training programmes for customs professionals in a uniform

manner by public and private training providers. To start with, this recognition initiative will be

targeted towards academic customs programmes (Master/Bachelor) under this action plan. On a

longer-term perspective it may be further extended to vocational customs training programmes

(post 2020 action). Its extension into the field of taxation is at this stage not envisaged within the scope of this action plan given the current absence of a common reference base in form of an

EU Tax CFW (see initiative 1).

Initiative 5: Provide common educational reference programmes at vocational and

academic level (development/maintenance)

Support measures will be put in place to foster the national uptake of existing customs-specific

EU reference training programmes as common comparative quality benchmark for optimal and

consistent customs competence building across the union. The quality of these common

reference training programmes will need to be ensured through assessment-based maintenance and future-oriented evolution of the commonly agreed EU customs curricula and related EU

customs vocational and academic reference training programmes. Common curricula and

reference training programmes may be developed in the area of taxation once a commonly

agreed reference foundation in form of an EU Tax CFW is in place (see initiative 1).

Initiative 6: Support strategic leadership development training (limited)

The provision of support to national strategic leadership & management development (LMD)

training is based on, or aligned with, the commonly developed EU reference LMD training

programmes for customs. In response to a recent drop of support need indicated by national administrations in this staff development area, EU support will focus on providing a floor for

cross-country best practise sharing and possible joint delivery of LMD training or on facilitating

access to the WCO LMD Programme. Similar support may be provided in the area of taxation

once commonly agreed reference standards are in place (EU Tax CFW to come).

KAA 3: Fostering shared training and staff development

Target: working towards the provision of training & development content, materials, concepts, methodologies, mechanisms and shared learning delivery, to support legal, operational and

technical training provision throughout the EU.

The Commission services in cooperation with the Member States will:

Initiative 7: Develop EU eLearning courses and support national localisation, in line

with EU customs and tax policy requirements

The structured provision and further optimisation of common eLearning development on

relevant customs and tax legislation, operational best practise and common technical applications and IT systems will be closely aligned with common customs and tax policy

initiatives. It will build on the achievements made during the past years, as set out in detail in

the EU eLearning use monitoring report 2015 – 2016 (Annex 5). It is envisaged to provide

further enhanced localisation/translation support with the development of a maximum of

national language version. Specific measures will be taken to ensure a continuous update and

maintenance of the EU customs and tax eLearning portfolio 10 (Annex4).

Initiative 8: Drive learning innovation

The research of future trends in Learning and Development (tools and methods) will result in

recommendations to be shared with the national customs and tax training departments. Introducing researched efficient modern learning instruments and formats (eg. mobile, eBooks,

apps, simulations environments, micro-learnings and webinars, etc.) as national and/or EU

training tools for customs and taxation will complement and innovate current training and staff

development measures.

Initiative 9: Deliver Common Learning Event Programmes (CLEP)

A structured provision, further evolution, optimisation as well as central facilitation of a EU-

wide common learning events programme (CLEP) on customs and tax subject matter topic

10

  EU eLearning portfolio status, end 2016: 34 EU modules in 334 language versions. From 2014 – 2016, about 50.000 customs/tax officials were trained on EU modules; additionally, more than 1 million customs/tax professionals were reported to be trained on publically available EU module versions ( http://ec.europa.eu/taxation_customs/eu-training/general-overview_en ).

courses and train-the-trainer courses will enable national administrations and their staff to share

and benefit mutually from existing knowledge and best practise, training programmes and

training delivery concepts, with the aim of transferring knowledge and skills most consistently

across Europe.

Initiative 10: Develop common educational material

Under this initiative it is planned to set up a systematic joint development of common training

content (all media types) for customs and/or tax educational programmes at all levels. It will be

based on nationally existing learning content material. The resulting EU Training material will

provide a high-quality training content to be shared across the union in form of localised/translated language versions, apt for a most consistent skills and knowledge building

for customs and tax professional. A pilot project is envisaged to take place within the scope of

this 2020 action plan. The realisation of such common content development service in form of a

structured EU Training support measure is a longer-term option for possible post 2020

implementation.

KAA 4: Enhancing common training infrastructure, networking and

communication

Target: working towards enhancing modern collaboration, intensifying networking and

extending collaboration, innovative EU training support measures and shared learning infrastructure, to support advanced customs and tax training provision, competency

development and cooperation throughout the EU.

The Commission in cooperation with the Member States will:

Initiative 11: Provide a common learning infrastructure

The analysis, development and operating of an integrative, comprehensive learning management

environment for common customs and tax training and staff development, delivery and sharing (type EU Learning Management System (LMS)/EU Learning portal) will help to maximising

EU-wide common and cross-country training collaboration. This initiative responds to a

significant need indication by national customs and tax administrations. Such EU learning portal

would provide the longer-term opportunity to be further developed into a full-scale professional

customs and tax knowledge management tool (after 2020).

Initiative 12: Foster virtual networking

With this initiative it is planned to put in place an online infrastructure that allows for enhanced

EU-wide customs and tax training delivery and networking through video conferencing and

other kinds of virtual interactions (type Skype). It further caters for the longer-term opportunity

of creating an ad-hoc virtual EU Training/Trainer Network (post 2020).

Initiative 13: Enhance training cooperation: Public-Private-Academia and with

international institutions

The continuation and further targeted enhancement of customs and tax training cooperation with trade and academia as well as with international institutions (WCO, IOTA, OECD, CEPOL and

similar) will have multiple purposes. It will help pool capacities, improve the return on

investment of development and delivery of educational programmes and materials, share best

practice cases on targeted customs and/or tax issues and ultimately enhance joint and tailored

competency building of customs and tax professionals. This cooperation may need to start on an ad-hoc basis before a more structured cooperation can be put in place.

Initiative 14: Strengthen communication and publication support

Setting up common communication campaigns will help improve the image of taxation and

customs towards the public, trade, learning providers and within the public sector, and will in

consequence better attract the right talents to the customs and tax professions. A further

provision of communication and publication support will better and wider spread common

customs and tax training and education measures and/or educate wider target audiences on customs and taxation (eg. addressing young Europeans in their role as future tax payers 11 ).

• 5. 

  Implementation 2017 – 2020

The implementation of the Action Plan and its 14 initiatives is planned to be realised through a

series of 34 individual actions which are set out in the Action Table Overview (Annex 1) together with provisional time indications and priority indications (priority 1 – 3 12 ).

11

   In 2017, a European Parliament pilot project that provides tax education for young Europeans (TAXEDU) is launched by the Commission in cooperation with Member States, with support through EU Tax Training (F2020), comprising the development of an EU Tax Education portal equipped with multiple tax education material of all media formats (eLearning; videos etc)

12

   3 priority levels distinguish the commonly agreed implementation actions according to their relevance within or beyond the timeframe of this action plan as follows:

Given the multitude of the commonly identified, national need-based implementation actions

and acknowledging the mid- and/or longer term nature of their implementation requirements,

priority indication have been set for each implementation action, with one priority category

(priority 3) falling outside of the implementation time scope of this 2020 action plan.

• 6. 

  EU Training Action Plan – Governance

  6.1. Legal Basis

This initiative is supported by the European cooperation programmes Customs 2020 and Fiscalis 2020 within the legal, financial and procedural scope of those programmes. The

Customs 2020 (Art 10) and Fiscalis 2020 (Art 10) programmes endorse and mandate the

principles of "Human Competency Building (HCB)" through customs and tax training and

people development and support that the current common training approach should be

maintained and further evolve into a multifaceted training support programme for the Union.

The national implementation and/or the degree of national use of commonly developed EU Training outputs and results remain voluntary for national customs and tax administrations.

6.2. Budget implementation

The Customs and Fiscalis 2020 programme regulations provide specific funding for the

realisation of common customs and tax training and staff development initiatives under budget

line 140201 (Customs 2020) and budget line 140301 (Fiscalis 2020) and further put the full

scale of programme collaboration tools (seminars, project groups, workshops, study visits, expert teams, studies and more) at its disposal.

A total of 9,256,830.00 € is contractually allocated to EU customs and tax training actions (2016 – 2020) 13 .

6.3. Management

This 2020 Action Plan represents a jointly developed and commonly agreed training support

measure for realisation in cooperation between the Commission and national customs and tax administrations.

Priority 1: high relevance – for implementation within this Action Plan (2017 – 2020) Priority 2: medium relevance – for implementation until 2020 or beyond (depending on resource availability in period 2017 - 2020) Priority 3: relevant – yet not implementable within the time frame of this Action Plan

13

   Framework Contract (FWC) BTRAIN3, TAXUD/2015/CC/135, for the provision of services covering multifaceted EU training support programmes, eLearning development and communication services in the field of customs and taxation (BTRAIN 3)

The Commission takes a management, coordination and support role with regard to the 2020

action plan towards all involved stakeholders and in particular towards the main beneficiaries of

the EU Training initiatives, the national customs and tax administrations and their staff.

The effective realisation of this 2020 action plan is ensured through coordinated annual

planning, progress monitoring and follow-up of common training activities with the support of

the EU Network of national tax and customs training representatives (Training Support Group - TSG), which also ensures regular linking back with national administrations requirements.

As 'EU Training' measure within the governance scope of the Customs 2020 and Fiscalis 2020

programmes, the formal follow up of the realisation of the 2020 Action plan is embedded in the

legally required established programme implementation- and management processes (planning,

implementation, reporting and evaluation) of the Programmes 2020 (eg. Annual Work Programmes,

progress reports and evaluation measures).

Constant cooperation with customs and tax policy units within the Commission and the national

administrations ensures that the implementation of this 2020 action plan is at any moment in

time fully aligned with customs and tax policy initiatives and is provided in a manner which is

beneficial at both EU and national level.

Still, EU customs and tax training cooperation under the Customs 2020 and Fiscalis 2020 and

the national use of its results and products remain voluntary. Member states' administrations, traders/trade organizations as well as academia and equivalent types of education providers,

remain the lead responsibles for all training and education for customs and tax professionals in

the EU.

• 7. 

  Annexes 14

  • 1. 

    Action Overview 2017 - 2020

  • 2. 

    Implementation Plan – Project Charts

  • 3. 

    Implementation Timeframe

14

   Annexes 4 (EU eLearning Portfolio) and 5 (EU eLearning use survey 2016) are not attached to this document. Interested parties may request them directly from DG TAXUD/Unit R3.

Annex 1 EU Learning & Development for customs and tax professionals (2017 – 2020) Action Overview – Priorities 15 /Timeframe 16

KAA 1 - EU Reference standards through European Competency Frameworks for the Customs and Tax professions

Initiative 1 Devloping an EU Competency Framework for Taxation

Actions Priority Timeframe 1.1 EU CFW for Taxation development Priority 1 Q2 2017 – Q4 2018 (2019/2020 roll-out)

1.2 EU Support Workshop/Events on EU CFW for taxation Priority 1 Q1 2018 and Q1 2019

Initiative 2 Providing for an EU Customs CFW (maintenance and evolution)

Actions Priority Timeframe

2.1 Continuous maintenance, further evolution and use monitoring of the EU CFW Priority 1 2017 - 2020

2.2 Update of the EU CFW for Customs (needs assessment-based) and further extension Priority 1 2019

2.3 Trends Analysis- Skills forecast 2030: Research on future task-based skills for customs Priority 2 2019

15 Priority indication:

Priority 1: high relevance – for implementation within this Action Plan (period 2017 – 2020)

Priority 2: medium relevance – for implementation until 2020 or beyond (depending on resource availability in period 2017 - 2020)

Priority 3: relevant – yet not implementable within the time frame of this Action Plan (proposed for realisation under the post 2020 Programmes);

16 Time indications as set out in this table are indicative and will be further detailed through annual EU Training work plans (AWP EU Training)

Initiative 3 Supporting implementation of EU CFWs for Customs and Tax professions

Actions Priority Timeframe 3.1 Development of a software application to support the implementation of the CFW in national administrations Priority 2 2019

3.2 Support of the national implementation for the EU CFWs in the national administrations Priority 1 2017 – 2020 (AWP)

KAA2 - Customs/Tax Education Programmes (vocational, academic and Leadership & Management Development Programme)

Initiative 4 Introducing EU Recognition of Customs academic study programmes (based on EU CFW)

Actions Priority Timeframe 4.1 Establishment of an EU recognition process for customs specific Bachelor/ Master study programmes Priority 1 Q4 2017/Q1 2018

4.2 Annual EU recognition for customs specific Bachelor/Master study programmes process Priority 1 2018 (pilot) /2019 / 2020

4.3 Extension of the EU recognition concept to vocational customs training Priority 3 Post 2020

Initiative 5 Providing common educational reference programmes at vocational and academic level (development/maintenance)

Actions Priority Timeframe 5.1 Support to the national uptake of EU reference training programmes for Customs, as common comparative Priority 2 2018 quality benchmark

5.2 Further assessment-based elaboration of current EU reference programmes for customs Priority 2 2019

5.3 Development of European Tax Curricula (EU Tax CFW based) as common benchmark for existing or newly Priority 3 post 2020

developed tax training programmes

5.4 Development of common tax training reference programmes at vocational level (based on common CFW for Priority 3 post 2020

taxation)

Initiative 6 Supporting strategic Leadership Development training (limited)

Actions Priority Timeframe 6.1 Support national customs LMD (drawing from WCO LMD Programme) Priority 3 post 2020

KAA3 - Shared Training and Development

Initiative 7 Providing for EU eLearning development and localisation (in line with EU customs and tax policy requirements)

Actions Priority Timeframe 7.1 Common development and optimisation of EU eLearning materials Priority 1 2017 – 2020 (AWP)

7.2 Continuous update/maintenance of EU eLearning portfolio Priority 1 2017 – 2020 (AWP)

7.3 Localisation/translation support for EU Training material (eg. eLearning modules) into maximum of EU Priority 1 2017 – 2020 (AWP) languages (and selected 3rd country languages)

7.4 Exploration of the feasibility of central localisation of EU eLearning courses Priority 2 2018

Initiative 8 Driving Learning innovation

Actions Priority Timeframe 8.1 Assessment/research on future trends in Learning Priority 2 2018

8.2 Introduction and development of attractive and modern learning instruments, formats, networks (eg. mobile, Priority 2 2017 – 2020 (AWP) interactive eBooks, Apps, simulation environment, knowledge databases, videos, EU Webinars, etc.)

Initiative 9 Delivery of Common Learning Event Programs (CLEP)

Actions Priority Timeframe 9.1 Structured provision and facilitation of an EU-wide common learning events programmes (type CLEP) Priority 1 2017 – 2020 (AWP)

9.2 CLEP evolution and extension Priority 1 2018 - 2019

Initiative 10 Developing common educational material

Actions Priority Timeframe 10.1 Common development of training material/courses for experts (through 'expert teams') Priority 3 post 2020

10.2 Implementation of a pilot project for the development of common educational material (eg. TARIFF/BTI) Priority 2 2018

KAA4 - Common infrastructure, networking and communication

Initiative 11 Provinding a common learning infrastructure

Actions Priority Timeframe 11.1 Analysis and development of a Common Learning platform / LMS for common learning development, Priority 2 2019 - 2020 delivery and sharing (for future extension to an EU knowledge management system 11.2)

11.2 Development of an EU Customs and Tax knowledge management system Priority 3 Post 2020

Initiative 12 Fostering virtual networking

Actions Priority Timeframe 12.1 Provision of an online infrastructure to enhance network video-conference (eg. Skype, Adobe connect) and Priority 1 2018 other forms of virtual interactions

12.2 Creation of an Ad-hoc Virtual EU Trainer Network (upon request) Priority 3 post 2020 Initiative 13 Fostering enhanced cooperation: Public-Private / Public-Private-Academia / international institutions

Actions Priority Timeframe 13.1 Sharing of best practices on 'Cooperation with academia / private sector at national level' Priority 2 2018

13.2 Pilot Public-Private Cooperation (PPC) on agreed and appropriate training subjects (type: reciprocal Priority 3 post 2020 training sessions, eg. provision of seminars for national tax auditors by tax payers associations

13.3 Establishment of structured training cooperation with universities and private companies Priority 3 17 Post 2020

Initiative 14 Providing for Communication & Publication

Actions Priority Timeframe 14.1 EP Pilot Project 'Digital Tax Education': Tax education provision Priority 1 Q1 – Q4 2017

14.2 Mapping out of the common vision for learning and staff development (high level mission charter: mission Priority 2 2018 – what to achieve; what/how to develop; what/how to organise)

14.3 Development of communication campaigns to improve the image of taxation and customs and attract Priority 2 2019 talents (towards the public, trade, learning providers, public sector), incl. tool kits

17 Priority 3 actions are listed in this action plan for completeness and to provide the full picture with regard to identified common EU Training support needs. Given the

foreseeable resource constraints that EU Training is facing at central and national level in the period of 2017 – 2020, it is envisaged to consider priority 3 actions in the preparation of the Customs and Fiscalis 'post 2020' programmes, for possible realisation as of 2020

Annex 2 Action implementation Plan – Project charts

KAA1 - EU Reference standards through European Competency Frameworks for the Customs and Tax professions

Initiative 1. Developing an EU Competency Framework for Taxation

Description This project drives the development of an EU competency framework for taxation with the aim to establish a clear and consensus view of the skills and knowledge required by tax professionals in Europe at all levels and in all skills areas, both technical and non-technical. An EU Tax Competency Framework will provide a mechanism that helps raise performance coherency and performance quality across all EU tax administration.

The establishment of such comprehensive common view of tax professional competencies will further provide a common base to develop new tax learning material, identify competency gaps and staff development requirements and to test current tax learning materials against such common performance benchmark. In consequence, this will lead to similar levels of skills and competencies being present in national tax administrations and amongst their staff. Tax performance that is based on a common competency framework demonstrates consistency in performance across the union and thus the provision of a level playing field across Member States, where taxpayers are treated the same way whatever their jurisdiction is.

Proposed Actions Priority Timing

1.1. EU CFW for Taxation development Priority 1 Development: mid 2017 –

mid 2018;

1.2. EU Support Workshop/Events on EU CFW for Priority 1 Translation: 2

nd

 half 2018

taxation (parallel to 1.1) National roll-out: 2019/2020

Specific - To establish a common view of optimal professional tax competencies as a basis to develop targeted objectives and consistent training provisions;

• - 

  To provide national tax administrations with a common competency-based HR management tool; - To ensure on a longer-term basis that tax professionals are appropriately and consistently skilled to embark in administrative and international cooperation with a view to creating a level playing field across the EU; - Analysis of as-is situation (survey on national tax administrations’ HR, training and skills building structures); - Development of common tax role definitions with specific competency profiles (delivered as nationally adaptable role-mapping matrix); - Definition of common tax competencies (delivered as nationally adaptable EU tax competency dictionary);

ls - Reality mapping exercise (on-site reality checks of the EU concept (tax roles and competency

et ai profiles) against national reality in preselected representative Member states;

n d - Guidance on the national implementation of the CFW, including HR change management training activity and step-by-step guidance;

ta tio - Organisation of EU workshops/events to support the development of the EU CFW and to create

ownership within the national administrations;

lemen - Translation of the EU CFW for taxation (full material available in all EU languages) - Preparation of a communication campaign in support of a widest possible national implementation

Imp and acknowledgment as an voluntary EU reference standard for building optimal tax competence. - Analysis of synergies of EU CFW schemes for taxation and customs and assessing on a longer run the potential added value of a merger of the EU CFW schemes for customs and taxation (for post 2020 implementation).

The project development will be services by an external consultant (under FWC BTRAIN3) and

supported by a project group of national tax experts under the lead of DG TAXUD/R3.

KAA1 - EU Reference standards through European Competency Frameworks for the Customs and Tax professions

Initiative 2. Providing for EU CFW maintenance and evolution (Customs)

Description This project caters for continuous maintenance, update, further evolution and use monitoring of the since

2014 in 22 languages available EU Customs CFW, to ensure that the high quality of this EU reference benchmark for increased customs staff development and national administrative capacity building through competency-based HR management is maintained and further evolved. The delivery of need-assessment based updating and evolution of the EU Customs CFW versions shall ensure that this comprehensive common view of customs professionals’ competencies continues to provide a quality base for national HR management and to develop new targeted learning material, identify skills gaps and requirements and test current training materials against up-to-date and future-oriented EU customs reference benchmarks. A further in-debt revision of the EU CFW for Customs will be based on a research on future task-based skills for the customs profession (skills forecast 2030).

Proposed Actions Priority Timing

2.1. Continuous maintenance, further evolution Priority 1 2017 - 2020 (AWP)

and use monitoring of the EU CFW

2.2. Update of the EU CFW for Customs (needs Priority 1 2019 (2 nd semester)

assessment-based) and further extension

2.3. Trends Analysis - Research on future task Priority 2 2019 (1 st semester)

based skills for customs (Skills forecast 2030)

Specific - To ensure continuous maintenance and evolution of this comprehensive common view of professional

objectives customs competencies in line with new task requirements to ensure that the EU Customs CFW remains

an up-to-date and future-oriented EU reference benchmark

• - 

  Continuous tracking of corrective updating and evaluative maintenance needs (documented at EU level);
• - 

  Annual assessment of documented amendment requirements and use monitoring results (at TSG level)
• - 

  Development and rolling-out of a continuous content maintenance and use monitoring concept;

et ai

ls

• - 

  Review and updating of the EU CFWs (based on needs assessment results and research); n d - Exploration of the need for further extension of the CFW to e.g. adapt roles to more specific job

ta tio requirements; - Skills forecast 2030 – anticipative research on future task-based skills profile requirements of customs

professionals (outsourced service project) and implementation of resulting commonly agreed change lemen requirements (eg. sector consequences of digitalisation and eCommerce)

Imp The project development will be services by an external consultant (under FWC BTRAIN3) and supported by a project group of national customs experts under the lead of DG TAXUD/R3.

KAA1 - EU Reference standards through European Competency Frameworks for the Customs and Tax professions

Initiative 3. Supporting the implementation of EU CFWs for the customs and tax professions (operationalisation & implementation support)

Description This project foresees the provision of multiple support measures to facilitate the national uptake of EU competency frameworks and to ensure that the full use potential of EU CFWs in terms of enhanced administrative capacity building and increased staff performance development is generated at national level. Support actions to foster a most consistent implementation of the EU Customs CFW and the future Tax CFW will be provided at common as well as at country-specific level continuously throughout the coming years in different formats (eg. technical assistance/EU support events); the project further plans for encompasses the development of a software application to help national administrations match the EU CFW components more easily with national competencies/components in their administrations with a view to enable and further facilitate the drafting of nationalised versions of the EU CFW’s that provide a HR management and staff development tool that is tailored to the national organisations specific situation.

Proposed Actions Priority Timing 3.1. Development of a software application that Priority 2019

facilitates the implementation of the EU CFWs in 2 national administrations

3.2. Support of the national implementation of the EU Priority 2017 – 2020 (AWP)

CFWs in national administrations 1

Specific - To support widest possible national uptake of EU CFW’s for customs and taxation and further facilitate objectives national administrations’ use and nationalisation of the common competency-based HR management and

staff development tools; - To foster the EU-wide use of the established common reference competencies and curricula as a basis to

develop targeted and consistent training provisions

• - 

  Need analysis of the type and the degree of national implementation support requirements across member states;

• - 

  Definition of most appropriate common and/or tailored support activities of various formats – tailored to the particular common or country-specific need - be it in form of best practise sharing EU workshops,

  common administrative change management training events (CLEP), country-specific support measures (TA) and similar; Introduction of ‘buddy concepts’ that provide for mutual support and experiences

ls sharing across subject areas (customs/tax administrations) and cross-border best practise sharing;

et ai - Grouped target countries support (building on EU-wide need analysis and one-to-one agreements with

n d individual administrations);

ta tio - Structured roll-out of agreed support measures (TSG monitored);

lemen - Spreading of support actions across the time frame of this 2020 actions plan (further managed under

Imp annual EU Training work programmes);

• - 

  Enhanced support through a software application to be developed based on most frequents national use cases (following use- & needs analysis) and providing EU/national CFW components matching

configurations and interlinkage with training and further HR management processes.

The project development will be serviced by an external consultant (under FWC BTRAIN3) and supported by a project group of national experts (part software support tool development), under the lead of DG TAXUD/R3.

KAA2 - Customs/Tax Education Programmes (vocational, academic and Leadership & Management Development

Programme)

Initiative 4. EU recognition of referenced training programmes (for Customs)

Description This project encompasses the development of an EU-level recognition scheme (type ‘EU certificate of

recognition’) for customs study programmes that lead to the establishment of optimal customs competencies

as laid down in the commonly agreed EU Customs CFW and its related EU reference training programmes. The recognition of customs study programmes at EU-level is supposed to provide a strong incentive for

public and private training providers to ensure that their customs training programmes reflect the level of

customs competency building that promoted through the EU Customs CFW and the related EU Customs

Training Curriculum. The EU Customs CFW scheme will thus develop into a common quality benchmark for

optimal knowledge and skills building of customs professionals in the EU and is interpreted and integrated

into training programmes for customs professionals in a uniform manner by public and private training providers, thus guaranteeing a high consistency of customs training programmes and related competency

building results throughout Europe.

To start with, this recognition initiative will be targeted towards academic customs programmes

(Master/Bachelor) under this action plan and may on a longer-term perspective be further extended to

vocational customs training programmes (post 2020). Its extension into the field of taxation is at this stage not

envisaged within the scope of this action plan given the current absence of a common reference base (EU Tax CFW, to come).

Proposed Actions Priority Timing 4.1. Establishment of an EU recognition process for Priority Q4 2017/Q1 2018 customs specific Bachelor/ Master study programmes 1

4.2. Annual EU recognition for customs specific Priority 2018 (pilot) / 2019 / 2020

Bachelor/Master study programmes process 1 (AWP)

4.3. Extension of the EU recognition concept to vocational Priority Post 2020

customs training 3

Specific - To provide an incentive for training providers to focus training programmes on customs on agreed objectives competency development standards (EU Customs CFW), that ensures that high quality and needs-based

customs training programmes are provided across the EU;

• - 

  To promote and boost a broader and more positive perception of the customs profession that draws the right talents into this profession

• - 

  Development of an EU recognition process for customs specific academic (BA/MA) study programmes,

n starting with fine-tuning and finalising a current draft EU recognition concept document (for finalisation,

legal clearance and management approval);

ta tio ils - Preparation of a communication campaign supporting widest possible awareness raising on this

ta innovative EU project amongst public and private training providers and potential future

lemen de trainees/students;

Imp - Establishment of an EU-wide customs training provider database that can on a long run be further transformed in cooperation network of customs training providers (as baseline for closer collaboration

amongst Learning & development managers and experts); - Preparation of the implementation/rolling-out of the EU recognition concept as annual process (as of

2018);

et ai

ls - Establishment of a Recognition Assessment Board composed of national public and academic customs

n d and training experts (as standing Customs 2020 programme PG). - Exploration of a possible extension of the EU recognition concept for academic customs training to

ta tio vocational customs training (post 2020);

• - 

  Exploration of possible funding/co-funding schemes for experienced customs staff participation in EU

lemen recognised customs specific study programmes (post 2020). The project development will be services by an external consultant (under FWC BTRAIN3) and supported by

Imp a standing project group of national public and private sector training and customs experts (Assessment Board), under the lead of DG TAXUD/R3.

KAA2 - Customs/Tax Education Programmes (vocational, academic and Leadership & Management Development

Programme)

Initiative 5. Common educational reference programmes (vocational and academic) for customs and tax

Description This project takes measures that support the national uptake of existing customs-specific EU reference

training programmes as a common comparative quality benchmark for optimal and consistent customs

competence building across the union. It will ensure the quality of these common reference training programmes through assessment-based maintenance and evolution of the commonly agreed EU customs

curricula and related EU customs vocational and academic reference training programmes.

Similar common curricula and reference training programmes are envisaged to be developed in the area of

taxation once a commonly agreed reference foundation in form of an EU Tax CFW is in place (post 2020).

Proposed Actions Priority Timing 5.1. Support to the national uptake of EU reference Priority 2018

training programmes for Customs, as common 2 comparative quality benchmark

5.2. Further assessment-based elaboration and in Priority 2019 depth version development of current EU 2

reference programmes for customs 5.3. Development of European Tax Curricula (based Priority Post 2020

on common CFW for taxation) as common 3 benchmark for existing or newly developed tax training programmes

5.4. Development of common tax training reference Priority Post 2020 programmes at vocational level (based on 3

common CFW for taxation) Specific - To foster consistency in skills building across the EU through a body of educational reference objectives programmes for customs professionals at all levels;

• - 

  To enable consistency in tax staff development by providing common reference standards as a quality benchmark for tax training programmes;

• - 

  Maintaining the current body of EU customs reference training programmes - that are based on agreed and targeted competency profiles for customs professionals at vocational and academic training level (part of EU Customs CFW) - at the disposal of national administrations and further interested parties (EU Training Toolbox);

et ai

ls

• - 

  Maintenance in form of quality assurance related to content appropriateness and/or identification of

n d updating requirements will be carried out on an annual basis – and for the first time in 2018 – under the tio monitoring and with coordination at the level of the TSG;

ta - Providing a continuous floor for cross-national best practise sharing related to the use of the EU

reference training programmes as common benchmark for existing and newly developed customs lemen training programmes amongst customs administrations training departments, their trainers and further

Imp academic and/or private customs training providers (online); - Assessment of the need for the development of further enhanced, ‘deeper-dive’ versions of the current

common customs education reference programmes, including on demand the support provision to crosscountry cooperation actions (eg. benchmarking/comparison of national curricula);

• - 

  Longer-term planning perspective for the development of a European Tax Curricula with related

ls common tax reference training programmes at vocational and/or academic level once a commonly agreed reference standard (EU Tax CFW) is in place (post 2020 initiatives).

et ai - The project development will be services by an external consultant (under FWC BTRAIN3) and if

n d required supported by a project group of national customs and training, experts under the lead of DG

TAXUD/R3.

ta tio

lemen

Imp KAA2 - Customs/Tax Education Programmes (vocational, academic and Leadership & Management Development Programme)

Initiative 6. Strategic Leadership development training for tax and customs leaders (limited)

Description This project provides support to national strategic leadership & management development (LMD) training

that is based on or is aligned with the commonly developed EU reference LMD training programmes for

customs leaders. Similar support may be provided in the area of taxation once commonly agreed reference

standards are in place (EU Tax CFW to come).

Proposed Actions Priority Timing 6.1. Support national customs LMD training measures Priority 2019

(drawing from WCO LMD Programme) 2 Specific - To support and complement national LMD training measures for senior strategic or future strategic objectives managers in order to equip them with the required skills needed for leadership and decision making in the

21 st century - Maintaining the current EU LMD reference training programmes (based on agreed senior manager’s

competency profiles – part of EU Customs CFW) at the disposal of national administrations (EU Training Toolbox) and providing a floor for cross-national best practise sharing in delivering LMD

ils training (online);

ta - Facilitating national access for interested MS to the comprehensive WCO Customs LMD Programme and

n de coordinating – on specific national demand via the TSG – in cooperation with the WCO Training team the provision of an LMD training at EU-level for the Europe Region (under the Customs 2020 joint

ta tio actions programme)

An initially planned stronger engagement of EU Training in this field is at this stage no more pursued by the

lemen Commission, given the decreasing need for such common support measure due to the considerable enhancement of national LMD training provision in the majority of the Member States over the past few

Imp years.

KAA3 - Shared Training and Development

Initiative 7. Provision of EU eLearning and localisation support (in line with EU customs and tax policy requirements)

Description This project covers the structured provision and further optimisation of common eLearning development on

relevant customs and tax legislation, operational and technical best practise application and related IT systems, closely aligned with common customs and tax policy initiatives and providing further enhanced

localisation/translation support with the development of a maximum of national language versions. Ensuring

the continuous increase, update and maintenance of the EU customs and tax eLearning portfolio (44

eLearning courses in 334 language versions 18 ) forms part of this project.

Proposed Actions Priority Timing

7.1. Common development and optimisation of Priority 2017 – 2020 (AWP)

eLearning materials 1

7.2. Continuous update/maintenance of EU Priority 2017 – 2020 (AWP)

eLearning portfolio 1

 See EU eLearning portfolio in Annex 4 (state of play: end 2016)

18

7.3. Localisation/translation support for EU Training Priority 2017 – 2020 (AWP)

material (eg. eLearning modules) into maximum 1

of EU languages (and selected 3rd country

languages)

7.4. Exploration of the feasibility of central Priority 2018

localisation of eLearning courses 2

Specific - To provide systematic support of common policy initiatives and their implementation through EU objectives eLearning

• - 

  To ensure EU wide usability of common Learning modules (localisation) - To enhance traditional training programmes and therewith Customs and Taxation knowledge and competencies, by using extensively multimedia interactive educational content; - To contribute to a most consistent application of customs and tax policies, regulations and their implementation throughout Europe through common training content development; - To provide best cost/benefit training delivery solutions (eLearning) suitable to train a broad and EU-wide dispersed audience (administrations, trade representatives, academia, etc.).

The project implementation will be further managed and coordinated through jointly established annual EU Training work programmes (AWP). It is at this level that the specific alinement of EU Training actions (eg.

ls topic selection and priorisation) with customs and tax policy initiatives takes place and ensures a tangible

et ai contribution to the achievements of customs and tax policy objectives through EU Training.

n d - Annual common and needs-based customs and tax topic selection for common eLearning development

ta tio (part of Customs/Fiscalis 2020 programme management: establishment of annual work programmes with

contribution from MS and TAXUD policy departments);

lemen - Development of an average number of 3 – 5 EU eLearning modules per year (further detailed on an

Imp annual basis: AWP), in line with a commonly agreed EU eLearning development process (cooperation projects between TAXUD and MS);

• - 

  EU eLearning development requirements optimisation in line with latest common findings:  maintaining multi-modulated courses (eg. UCC eLearning Programme) for most targeted trainings and to facilitate training delivery;

   introduction of micro-learnings and eLearning nuggets, to respond to urgent training needs (eg. new policies, new skills required);

   considering multi-usability of EU learnings, to enlarge use case beyond pure training (eg. further use as working place support tools);

   exploring options for ‘quicker’ response to training needs (both for eLearning development and for localisation);

   exploring de-centralised common training material development (eLearning development under the

et ai

ls lead of MS).

n d - Production of a maximum number of high quality national language versions of commonly developed EU customs and tax eLearning modules (master version produced in EN), under the application of the

ta tio by-default de-centralised localisation concept; the ‘de-centralised concept’ encompasses an EU-managed

production of national language versions, acts on specific request of national administrations (based on

lemen project-specific Partnership Agreements between the Commission and a MS) and requires the national contributions in form of text translation and quality assurance per localisation project.

Imp - Exploration on alternative localisation schemes to further facilitate in particular the role of national administrations in the EU eLearning modules translation process;

• - 

  Structured release and publication of EU eLearning modules to the member states and further target audiences: EU-wide dissemination via a shared online repository for national customs and tax administrations and their trainers (PICS) and – whenever appropriate – public dissemination for trade and public use via the Commission’s internet site (EUROPA).

• - 

  Ensuring continuous update/maintenance of EU eLearning portfolio (including concept development) The project implementation will be serviced by an external consultant (under FWC BTRAIN3) and supported by case-specific project groups of national tax or customs experts, under the lead of DG TAXUD/R3.

KAA3 - Shared Training and Development

Initiative 8. Drive Learning Innovation

Description This project puts the focus on researching future trends in Learning and Development (tools and methods),

with resulting recommendations to be shared with the national customs and tax training departments. It

supports a reflection process on the modernisation of Learning and learning delivery as well as the

introduction of researched and agreed efficient modern learning instruments and formats (eg. mobile, eBooks,

Apps, simulations environments, micro-learnings and webinars, etc.) as national and/or EU training tools to

complement and/or replace current training and customs and tax staff development measures.

Proposed Actions Priority Timing 8.1. Assessment/research on future trends in Priority 2 2018

Learning 8.2. Introduction and development of Priority 2 2017 – 2020 (AWP)

attractive and modern learning instruments, formats, networks (eg. mobile, "advanced" eBooks, Apps, simulation environment, knowledge databases, videos, EU Webinars, etc.)

Specific - To provide learning material which is time and location independent and offer convenience and objectives flexibility to the learners and thus to further adapt the delivery of common and national learning to the

users' needs. - To introduce innovative possibilities to learn in order to make use of the IT tools available in the national

administrations (tablets, smartphones, etc.) and to reach out to the new generation of customs and tax professionals

• - 

  Launching a research on ‘Future trends in Learning’, including a comparative analysis with currently used learning concepts (tools/methods) in customs and tax training at national and EU level and the establishment of recommendations for future enhancements in customs and tax training; to be performed by an external consultant, further supported by a joint customs and tax training experts group under the lead of the TSG;

• - 

  Assessing the research findings and recommendations from an EU and national training providers viewpoint (TSG) and agree on possible improvement measures to be pursued on a longer run; this may encompass:

   re-definition of Learning (from process to result)

et ai

ls  shift from picture (= today) to video (= tomorrow)

n d  concept change towards ‘work-based learning’ and ‘Business as a learning place’ - In parallel, introduction of innovation tools and technics that are already commonly identified as bringing

ta tio added value to today’s customs and tax learning landscape, such as eBooks, mobile formats and apps,

webinars, starting as of 2017:

lemen  concept development and pilot project for EU eBooks production (2017)  concept development for EU Webinar use in EU Training (2017) and pilot on customs/tax specific

Imp topic (Q1 2018)  concept development for EU Apps (tbd)  Structured introduction of webinars, eBooks and mobile formats in EU Customs and Tax training (2018 – 2020)

The project development will be serviced by an external consultant (under FWC BTRAIN3) and whenever appropriate supported by project groups of national customs and/or tax experts, under the lead of DG

TAXUD/R3.

KAA3 - Shared Training and Development

Initiative 9. Common Learning Events Programmes (CLEP)

Description This project caters for the structured provision, central facilitation as well as further evolution and

optimisation of an EU-wide common learning events programme on customs and tax subject matter topic

training courses and train-the-trainer courses (CLEP), that enables national administrations’ staff to share and benefit mutually from existing knowledge and best practise on customs and tax related topics, related

training programmes and training delivery concepts with the aim of transferring existing customs and tax

knowledge & skill consistently across Europe.

Proposed Actions Priority Timing 9.1. Structured provision and facilitation of an Priority 2017 – 2020 (AWP) EU-wide common learning events 1

programme (type CLEP) 9.2. CLEP evolution and extension Priority 2018 – 2019

1

Specific - To build common customs and tax training expertise (technics, methodologies, concepts and material) objectives within national administrations, enabling them to benefit mutually from existing subject matter

knowledge and training competencies on customs and tax related topics; - To transfer knowledge and skills on customs and tax topics most consistently across Europe.

• - 

  To optimise training resources at EU level by sharing established training and learning expertise

  available in the domains of customs and taxation;

• - 

  Establishment of annual CLEP work plan, based on prior national need- as well as expertise/training

  availability indications of national administration, under the management and coordination of the TSG; the individual training events are organised and delivered throughout the year under the responsibility of the organising national administrations (training content, trainers, delivery concept) and in within the scope of the Customs 2020 and Fiscalis 2020 programmes and using the joint action tool: workshop;

• - 

  Further assessment of optimisation and evolution requirements for CLEP based on a prior gathering

  of experiences made by the training providing customs and tax administrations, to be performed under TSG coordination in 2018; this will include the assessment of already identified optimisation aspects such as:

et ai

ls

n d  definition of multi-annual critical topics for national administrations and for customs and tax

tio EU wide policy support

ta  creation of an CLEP catalogue

 extension of customs and tax specific topics CLEP topics to e.g. HR topics (recruitment,

lemen ageing, induction, talent management, mobility)  combination of traditional CLEP learning methods with modern tools (webinars, videos)

Imp  extension of target groups or delivery parties (trade/academia)

 combination of CLEP events and study/working visits, eg. combined CLEP training & job shadowing, in application of the ‘learning by doing’ methods and to reinforce the combination between theory and practice

 cooperation between national administrations ("joint" CLEP events e.g. host differing from provider)

 measures responding to the need for more and wider systematic involvement of training staff  measures to foster national support from the management (allocation of resources to organise and to participate)

KAA3 - Shared Training and Development

Initiative 10. Develop common educational material

Description This project caters for a systematic joint development of common training content (all media types) for

customs and/or tax educational programmes at all levels, based on nationally existing learning content material, to be shared across the union in form of localised/translated language versions. A pilot project is

envisaged to take place within the scope of this 2020 action plan (most probably on the topic of

Tariff/EBTI).

Proposed Actions Priority Timing 10.1. Common development of training Priority Post 2020 material/courses for experts (through 'expert 3

teams') 10.2. Implementation of a pilot project for the Priority 2018

development of common educational material 2 (eg. TARIFF/BTI)

Specific - To enhance the sharing of expertise/material available in national administrations objectives - To support legal, operational and technical training material provision throughout the EU, based on shared development - To support on a long run EU-wide staff mobility - Piloting the joint development of common training content from existing national training material on the topic of Tariff/EBTI (pre-agreed with the EU working group of national Heads of customs tariff) within the scope of this 2020 action plan (2018); - Analysing the results of the pilot project in view of the potential added value of extending such joint content material development initiative systematically across customs and tax training programmes; - The realisation of a larger-scale common content development in form of a structured EU Training

ls support measure (development under the Customs/Fiscalis 2020 ‘Expert teams’ scheme) is considered to be a longer-term option for possible post 2020 implementation; prior considerations

et ai may however already take place under the current 2020 action plan, such as reflecting on:

n d  possible limitations of joint training content material developments

ta tio 

  linkage to EU CFW’s and EU Curricula  combination with CLEP

 maintenance of joint material lemen  Identification and assessment of the specific customs and tax training areas that could profit

Imp from the development of common training material for direct use in national basic and/or advanced training programmes

The project development will be services by an external consultant (under FWC BTRAIN3) and

supported by a project group of national tax experts under the lead of DG TAXUD/R3.

KAA4 - Common infrastructure, networking and communication

Initiative 11. Enhancing common learning infrastructure

Description This project aims at developing and operating an integrative, solid and consistent Learning Management

Environment for common customs and taxation training and staff development measures through the delivery of an EU Learning Portal, to support advanced consistent customs and tax training provision, competency development and cooperation throughout the EU.

The project encompasses a provision for a future evolution of such EU Training portal towards a fullyfletched European knowledge management system for customs ant taxation (post 2020).

Proposed Actions Priority Timing 11.1. Analysis and development of a Common Priority 2 2019 - 2020 Learning platform / LMS for common learning

development, delivery and sharing

11.2. Development of a European knowledge Priority Post 2020 management system (Tax and Customs) 3

Specific - To support advanced consistent customs and tax training provision, competency development and objectives cooperation throughout the EU;

• - 

  To overcome current limitations linked to the creation of common customs and tax learning, its delivery and sharing (eg. improved sharing space for material between national administrations);

• - 

  To prepare the ground for a future EU customs and tax knowledge management system.

The common Learning platform / LMS for common learning development, delivery and sharing project will build on the current EU customs and tax training situation and experiences made, taking particular into

account currently encountered technical limitations and known training collaboration optimisation obstacles. The project will therefore start with an analysis of the as-is situation before launching the

development process:

 Analysis to explore potential of a shared Learning Infrastructure (including tool selection exercise)

 Analysis-based development of a Common Learning platform / LMS

ls  Scope (depending on outcome of analysis/study) includes - common learning development, delivery and sharing, incl. technical support.

et ai  Support through an expert project group of customs & tax training/IT experts dealing with

n d eLearning/national LMS (all MS included)

ta tio  Elaboration of specific portal requirements planned to take account of a variety of technical, operational and administrative aspects (subject to further assessment prior to development):

 provide direct access to the training material available at EU level and in national

lemen administrations (avoid downloads of EU eLearning modules onto national LMSs)

Imp  support EU-wide /knowledge sharing,

 enhance the collaboration and follow-up/monitoring options

 training skills data base linked with CFW  LMS training catalogue for all MS per topics derived from competency frameworks (tax, customs, general, it topics)  support national implementation/linkage to national LMSs

 set up of a EU ‘LMS’ community (technical support) + network to train (CLEP events)

on how to make optimal use of the new LMS

 Possibility of sharing of learning material available on that space via external links

 Share curricula/learning paths of staff development in LMS

 Log-in from national administrations via a link on their own platform (secured intranet

page, same login, easier access, etc)

 sharing of learning material available on that space via external links

 Secured: Stance on data protection (investigate restrictions on personal details that

et ai

ls remain in IT systems/ security settings in national administrations). Bearing in mind that

n d data protection rules are different in every country, EC platform should apply the

tio strictest rules.

ta  Maintenance of the platform to be done centrally by Commission, updates by national

administrations providing the material (e.g. outdated courses to be taken out after 2

lemen years, include contact details and data for transfer content)

Imp  Copyrights issues to be taken into consideration

The project development will be serviced by an external consultant (under FWC BTRAIN3) and supported by a project group of national experts, under the lead of DG TAXUD/R3.

KAA4 - Common infrastructure, networking and communication

Initiative 12. Foster virtual networking

Description Putting in place a virtual networking infrastructure that allows for enhanced EU-wide customs and tax

training delivery and networking through video conferencing and other kinds of virtual interactions (type

Skype), as well as the longer-term opportunity of creating an ad-hoc virtual EU Training Network (post 2020).

Proposed Actions Priority Timing 12.1. Provision of an online infrastructure to enhance Priority 2018

network video-conference (eg. Skype, Adobe 1 connect) and other forms of virtual interactions

12.2. Creation of an Ad-hoc Virtual EU Trainer Priority Post 2020 Network (upon request) 3

Specific - To enhance networking possibilities between experts at EU level objectives - To complement face-to-face meetings for efficiency reasons by distant online meetings using modern

tools (save time and costs) - Assessing the current situation of national customs and tax administrations and their training

departments/trainers regarding virtual networking opportunities and possibilities as well as limitations (security restrictions; lacking technical equipment; lacking competence etc);

ls - Assessment-based creation of an ad-hoc virtual network for EU training project support and sharing or material co-creation: provision of a tool for online video-conferencing (skype, Adobe connect and

et ai similar);

n d - Ensure incorporation and/or alinement of this virtual networking infrastructure with the larger-scale

ta tio EU Learning Portal (LMS) – see initiative 11; - On a longer run, creation of a virtual EU trainer network, with contact points in each country (post

2020).

lemen -

Imp The project development will be serviced by an external consultant (under FWC BTRAIN3), under the lead of DG TAXUD/R3.

KAA4 - Common infrastructure, networking and communication

Initiative 13. Enhance training cooperation: Public-Private-Academia and with international institutions

Description Cooperation with international institutions, trade and academia already exists to a limited extend and needs to be fostered to enhance joint and tailored competency building of customs and tax professionals (public and private sector).

This project caters for the continuation and further targeted enhancement of customs and tax training cooperation with trade and academia as well as with international institutions (WCO, IOTA, OECD,

CEPOL and similar), to pool capacities, share expertise and to improve the return on investment of

development and delivery of educational programmes and materials. This cooperation enhancement may

need to start on an ad-hoc basis under this 2020 action plan, before a more structured cooperation can be

put in place (post 2020).

Proposed Actions Priority Timing 13.1. Sharing of best practices on 'Cooperation with Priority 2018

academia / private sector at national level' 2

13.2. Pilot Public-Private Cooperation (PPC) on Priority Post 2020 agreed and appropriate training subjects (type: 3

reciprocal training sessions, eg. provision of seminars for national tax auditors by tax payer’ associations)

13.3. Establishment of structured training Priority Post 2020 cooperation with universities and private 3

companies Specific - To enhance vocational customs & tax educational Training-Business Cooperation (TBC), whenever objectives based on common objectives

• - 

  To improve the return on investment for development/delivery of educational customs and tax programmes

• - 

  Case-by-case cooperation enhancement with academia, trade and international institutions working in the field of customs and/or taxation will be pursued under this 2020 action plan, before a more structured cooperation can be put in place on a longer run (post 2020).

• - 

  Under the current 2020 action plan, cooperation may take the form of:

et ai

ls

 providing a floor for exchanging experience on national cooperation practises for customs and n d tax administrations and supporting MS with building on national example of partnerships (eg. tio customs administration/university training cooperation in France);

ta  increased EU/national participation in international customs/tax events (eg. WCO capacity

building events; IOTA training conference and similar) in order to avoid silo positions for EU lemen customs/tax training.

Imp  increased customs/border guard training cooperation with Frontex in form of ad-hoc exchange of experience on targeted issues of mutual interest and common training material development (eg.

CELBET Training project);

 exploration of similar cooperation schemes as with Frontex with further customs/tax training providers, with the aim to share cost and effort through appropriate sponsorship development;

et ai

ls

 working towards the validation of curricula for customs in universities (eg. EU recognition of

n d academic customs study programmes); tio  enhanced sharing of customs/tax learning research results (eg. supporting results sharing through

ta promotional events);

 supporting university classes delivered by customs and tax professionals to help develop the

lemen right level of competence amongst students and to attract talents into the customs and tax professions;

Imp  supporting study visits and traineeships between private sector and national administrations.

KAA4 - Common infrastructure, networking and communication

Initiative 14. Strengthen communication and publication support

Description This project provides for the joint elaboration of a multitude of measures suited to help improving the

image of taxation and customs towards the public, trade, learning providers and within the public sector,

and thus to better attract the right talents for the customs and tax professions. It encompasses the setting up of image-improving communication campaigns as well as further targeted EU-wide communication and

publication support actions to better and wider spread and share common customs and tax training and

education material and measures and/or to educate wider and/or new target audiences on customs and

taxation (eg. addressing young Europeans in their role as future tax payers).

Proposed Actions Priority Timing

14.1. EP Pilot Project 'Digital Tax Education': Tax Priority Q1 - Q4 2017

education provision 1

14.2. Mapping out of the common vision for learning Priority 2018 and staff development (high level mission 2

charter: mission – what to achieve; what/how to develop; what/how to organise)

14.3. Development of communication campaigns to Priority 2019 improve the image of taxation and customs and 2

attract talents (towards the public, trade, learning providers, public sector), incl. tool kits

Specific - To support educating wider target audiences on customs and tax topics in Europe objectives - To facilitate the national recruitment of informed best talents into customs/tax professions

• - 

  The implementation of this project under the 2020 action plan will require a maximum of

responsiveness to communication support needs for a wide range of customs and tax relevant topics, in

form of ad-hoc communication and support actions throughout the period 2017 – 2020.

• - 

  The common focus point of this activity will lay on:

 customs/tax education, targeting the wider and/or new audience groups involved with

customs/tax (EU public, trade, young people, international public etc)

 customs/tax image improvement, to overcome the historical prejudice of ‘control bodies’ and

support building a ‘service oriented’ organisation image

• - 

  Already identified initiatives that the commission intends to pursue under this project are:

et ai

ls

 Realisation of a European Parliament Pilot Project on 'Digital Tax Education', that provides tax n d education in form of EU electronic tax educational material as well as national communication tio

ta & learning material and a supportive online platform for young people and schools in the EU; it further includes the establishment of an European network of national and local digital

promoters of tax education, evaluation and assessment of the impact of digital tax education and lemen social media have on future tax payment behaviour as well as the support through an extensive

Imp EU-wide communication campaign and promotional launch event (for realisation in 2017);  Common establishment of a high-level mission charter for customs and tax training and staff

development that provides a customs and tax training vision that is suitable for common as well as national training in the field and that can be used, shared and widely promoted amongst customs and tax training providing bodies (common reference benchmark/common vision);

 and similar initiatives (to be specified in annual work programmes). The project development will be serviced by an external consultant (under FWC BTRAIN3), under the lead of DG TAXUD/R3.

Annex 3

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