Cases

The following are the existing OOP cases that were identified through the case analyis  in Deliverable 1.2:


Scenario:

To provide you a brief introduction to the future OOP scenario in taxation domain, we kindly ask you to watch the following video. Alternatively you may click through the subsequent slideshow, which contains subtitles to explain the scenario interactions. Moreover, the textual description and posters could be found under the  interactive slideshow.

Video:

Taxation Scenario from SCOOP4C on Vimeo.

 

Slideshow:

 

Description:

Andreas comes from Greece where he was born, raised and became occupationally active before deciding to take advantage of a good work opportunity in Austria. According to the national legislation of Greece and Austria and to the bilateral Double Tax Agreement among these countries (Greek-Austrian DTA, 2008), Andreas can be considered a tax resident of Greece, and he has to pay income tax in both countries, i.e. pay tax to Greece on his worldwide income and tax to Austria only on the income earned there. However, Andreas is entitled to get a refund from Greece for the double tax paid.

The scenario commences when Andreas starts working for the new employer in Austria (1). Andreas uses eID to log in to employer’s information system and retrieve the employment contract (2). Andreas then submits the contract to the Greek Ministry of Finance attached to an online application for certifying tax residency in Greece  according to the provisions of the Austrian-Greek DTA (3). To do this Andreas logs in to the Hellenic Online Tax System (TAXIS) using eID. An officer at the Greek Ministry of Finance considers Andreas’ application in relation to legislation, the Greek-Austrian DTA in place, and the data already stored for Andreas’ financial and other circumstances and certifies that Andreas is a tax resident of Greece. This decision is communicated both to Andreas and to the Austrian Ministry of Finance (4). At the same time, the officer sends Andreas’ personal data to the Austrian Ministry of Finance.

As soon as the fiscal year ends, each employer provides employees’ salary data to the respective Ministry of Finance (5). As Andreas started working abroad in the middle of the fiscal year, two employers in two different countries are involved. Andreas’ employer in Greece provides relevant salary data to the Ministry in Greece, and Andreas’ employer in Austria provides relevant salary data to the Ministry in Austria. The Austrian Ministry of Finance calculates Andreas’ tax based only on income earned in Austria (6a). It then notifies Andreas on the income tax through the FinanzOnline service (FON) which Andreas needs to check and accept using his eID from his home country (6c, 6d).  At the same time, the Austrian Ministry of Finance communicates Andreas’ tax on income earned in Austria to the Greek Ministry of Finance, where Andreas’ tax residency is established (6b). The Greek Ministry of Finance integrates all available data (i.e. Greek employers’ data, data sent by the Austrian Ministry and other sources)(7a) and issues Andreas’ annual tax declaration in a pre-filled format in TAXIS, which Andreas needs to check and accept (7b, 7c). Since Andreas’ tax on income earned in Austria was previously communicated to the Greek Ministry, the overall tax calculated for Andreas in Greece includes the respective tax deduction. Using his eID, Andreas settles his tax declaration in TAXIS fully online.
The digital data transmission between the employers and the Ministries is done via secure transport protocol using an e-delivery service. Two enabling infrastructures facilitate this transmission in Greece: the Greek Interoperability Centre and the Greek Public Key Infrastructure (PKI).

The digital data transmission between the two Ministries is done via secure transport protocol using an e-delivery service. The digital transmission of Andreas’ personal and taxation data between the two Ministries is based on the strategies for the legal frameworks (including GDPR and eIDAS) that provide the legal basis for this seamless OOP implementation.

For the mapping of data on income and tax, semantic standards and vocabularies at European level must be developed to facilitate implementation of European-wide mappings and translation services.

Gap list Taxation

Nr. Area of Gap Scenario Domain Name of Gap Brief Description of Gap Related Barrier identified in WP1
T.3 Political Commitment Taxation T.3

While there are many EU-wide and some national political commitments with emphasis on the importance of the OOP, the deficiency of sufficient political commitment on national and local levels could threat the seamless implementation of the OOP in this scenario.

T.1 Legal Interoperability Taxation T.1

There are many bilateral Double Tax Agreements among Member States that support the implementation of this scenario; however, this needs to be strengthened by EU-wide legislation.

T.2 Legal Interoperability Taxation T.2

Lack of regulation to facilitate secure data exchange at national level is observed not only between public administrations but also between public and private organisations. A legal framework to clarify data exchange in each OOP scenario is needed.

T.4 Semantic Interoperability Taxation T.4

A multilingual code list of objects in the taxation domain on European level is necessary in order to facilitate effective data exchange between different countries.

T.5 Semantic Interoperability Taxation T.5

The lack of common standard and framework for exchange of electronic taxation information on European level is a gap to reach the scenario in this domain.

T.13 Semantic Interoperability Taxation T.13

Citizen in this scenario receive tax reports from both home and foreign countries; however, sufficient semantic enabler is needed to make reports from foreign country understandable for citizen.

T.14 Semantic Interoperability Taxation T.14

Unique identification for companies on EU level could facilitate sufficient collaboration between national entities and private companies to enhance implementation of this scenario.

T.6 Technical Interoperability Taxation T.6

The eDelivery has to be implemented in this area to facilitate secure data exchange that is fundamental base for the OOP implementation.

T.7 Technical Interoperability Taxation T.7

National information systems are fundamental base for decentralised cross-border OOP implementations. Therefore, the information systems have to connect with existing modules that enable cross-border operation and data exchange (e.g. with mapping tools).

T.8 Technical Interoperability Taxation T.8

According to eIDAS regulation (EU regulation 910-2014), cross-border recognition of national eIDs will be mandatory from September 2018. However, it was not mandatory at the time of scenario development.

T.9 Technical Interoperability Taxation T.9

While national eIDs are implemented in most of the Member States, national eID Schemes are in developing phase in Bulgaria, Cyprus, Czech republic, France, Greece, Italy, Poland, and Romania.

T.10 Trust and Transparency Taxation T.10

Transparency is an essential issue in order to accept a public service. This needs political commitments, and regulations to ensure legal interoperability as well as technical infrastructures that facilitate them.  Data subject should be able to check whom, when, and why access or use their data.

T.12 Trust and Transparency Taxation T.12

Data subject should be able to provide consent for data sharing. According to some national legislation data subject's consent is necessary in order to exchanging data. However, it is not facilitated by current infrastructures.

T.11 Data quality Taxation T.11

An authorised person in both countries should facilitate manual approval of (automatic) mapped data. This will lead to higher trust in and acceptance of the service by citizens.

Roadmap Action List (Taxation)

Roadmap Area Nr. Scenario Domain Gap Reference Nr. Roadmap Action Description of Action Measures Expected Results Responsible Actors Roadmap
Data quality DQA.4 Education, Social Protection, Taxation E.9, SP.8, T.11 Establish data quality assurance procedures Ensure that data is recorded and maintained properly, through the implementation of system checks, scheduling data cleansing procedures and procedures for the manual approval of automatically mapped data. Definition of data quality procedures, Enforcement of data quality procedures Enhanced quality of OOP data EU policy makers, National policy makers, Data mapping experts, Database owners and data aggregators, OOP implementers
Data quality DQA.3 Education, Social Protection, Taxation, Moving, Health Ensure quality of new data Provide training courses, video tutorials and detailed how to deal with data-to-data recorders e.g. front-desk employees. Development of multilingual vocational training for data recorders Enhanced quality of new data, i.e. every piece of data is correctly recorded from the start. National policy makers, Public officials and employees, VET practitioners
Data quality DQA.2 Taxation, Social Protection, Education T.5, SP.9, E.2, E.3 Ensure data quality in cross-border data exchange Data exchanged for cross-border services have to be based on seamless mapping service, code lists, common standards etc. to assure data quality. (compare different data requirements) Research on standards and mapping services, Adoption of EU-wide data standards Assured quality of data exchanged across borders EU policy makers, National policy makers, Experts in domain
Citizen-centred design CCA.3 Social Protection, Health, Taxation, Moving, Education Develop OOP scenarios based on collected information on needs to create citizen centred solutions Regularly perform analysis of state of play in different OOP domains in order to be able to develop relevant citizen cantered OOP scenarios. Research on citizen's needs in OOP services, Design of future OOP scenarios, Implementation of enablers Elaborated scenarios in different OOP domains and applicable for different procedures. Higher level of acceptance by citizens, citizen centric aspects is more in focus. EU implementers, National implementers, Academia
Interoperability Governance IGA.3 Education, Social Protection, Health, Moving, Taxation E.14, E.16, SP.8, H.8, M.10, T.8, T.9 Implement all components of eIDAS The eIDAS regulation covers various components including the eID for individuals, a digital seal for organisations, issuance of certificates, security tokens, digital signatures, timestamping, validation of certificates, and trust service list. However, s Implementation of regulations National implementers are responsible to make sure that all components of the eIDAS regulation are achieved. This will improve security and facilitate the cross-border authentication of individuals and the validation of communications and data exchange. National implementers
Interoperability Governance IGA.2 Education, Moving, Social Protection, Health, Taxation E.4, E.11, M.4, SP.13, H.7, H.8, T.2, T.3 Establish an eDelivery building block in specified domains in all Member States Seamless implementation of the eDelivery node at the identified domains on the national level according to the evaluated deficiency. Implementation of regulations Implementation of the eDelivery building blocks in all Member States will ease the implementation and execution of the cross-border OOP services. National implementers
Interoperability Governance IGA.1 Education, Moving, Social Protection, Health, Taxation E.4, E.11, M.4, SP.13, H.7, H.8, T.2, T.3 Investigate domains with lack of sufficient eDelivery nodes in all Member States An eDelivery node should be in place in each domain and all Member States in order to facilitate cross-border and cross-domain electronic data and document exchange. This action aims to investigate and point out any area where the eDelivery node is missin Research on successful diffusion of enablers Academia and EU policy makers should come together to investigate and specify all policy domains in the Member States, where the eDelivery is needed. The results will benefit to the implementation and interaction between Member States. Academia, EU policy makers
Data protection and privacy DPA.5 Education, Moving, Health, Social Protection, Taxation Harmonized implementation of GDPR GDPR is already in place, but rules are not harmonised and there is no clear understanding what has to be implemented in terms of data protection. Implementation of regulations Clear rules on data protection in the EU and all member states. EU policy makers, National policy makers
Data protection and privacy DPA.4 Education, Health, Taxation, Social Protection, Moving Control of the use of data by an independent institution An independent agency, like EU data protection officer should overlook the use of data for cross-border digital public services in order to avoid misuse of data Implementation of regulations More trust and transparency, control over the misuse of data EU policy makers, National policy makers
Data protection and privacy DPA.3 Health, Education, Taxation, Moving, Social Protection H.4 Right to withdraw consent for data sharing any time Citizens should have right to withdraw their consent for data sharing any time easily and transparently if they feel a misuse of data. This also means they need to have a transparent overview of the use of their data and to whom at which time they have gi Policy Recommendation, Implementation of regulations More control and transparency of the use of data for citizens. Consequently, more trust of citizens in the state and the use of data. EU policy makers, National policy makers, Service providers
Data protection and privacy DPA.2 Education, Social Protection, Health, Taxation, Moving Implement mandatory technical modules for citizens’ consent for data sharing Service providers should implement mandatory technical modules for any OOP service so that citizens can give or withdraw their consent for any OOP service according to Policy maker laws Implementation of enablers During the application for a cross-border service, citizens can choose if their data should be automatically exchanged between different member states or not EU policy makers, National policy makers, Service providers
Data protection and privacy DPA.1 Education, Social Protection, Taxation, Moving, Health Agree on and implement common data protection standards Making agreement on and implementation of the common data protection standards for cross-border data exchange Implementation of regulations, Agree on common technical solutions Data protection standards paves the way for coherent cross-border data exchange EU implementers, National implementers, EU policy makers, EU policy makers, Service providers
Motivators MA.5 Social Protection, Health, Taxation, Moving, Education Develop a standardized business process in cross-border OOP services with equivalent purposes/functionalities EU-wide. Implementation of standard business processes to guarantee intuitiveness and user friendliness in OOP in equivalent/adjacent services offered cross-border, so that both service providers and end users could intuitively understand the purposes and logic of Design processes User-friendliness and acquaintance of solution, which leads to higher citizens' motivation to use the service. EU implementers, National implementers
Motivators MA.4 Social Protection, Health, Taxation, Moving, Education Educate citizens about benefits and positive impacts of the (cross-border) OOP by conducting workshops and distributing materials. Organization of educational events/workshops for citizens, as well as development and distribution of electronic or paper based brochures/booklets about the advantages of cross-border OOP. Active citizens engagement, Awareness raising to citizens Increased level of citizen's interest on services. High level of awareness of benefits and constructive impacts of the OOP solutions. Higher level of citizens' engagement. Service providers
Motivators MA.3 Social Protection, Health, Taxation, Moving, Social Protection Communicate knowledge about benefits and positive impacts of the (cross-border) OOP implementation to citizens through PR campaigns Conduct PR campaign through major communication channels such as social media, TV, newspaper, etc., in order to reach different citizen groups. Awareness raising to citizens Increased level of citizen's interest on services. High level of awareness of benefits and constructive impacts of the OOP solutions. EU policy makers, National policy makers, Service providers
Motivators MA.2 Social Protection, Health, Taxation, Moving, Education Inform citizens about benefits and positive impacts of the (cross-border) OOP implementation Making citizens aware of the benefits such as administrative burden reduction, cost and time saving etc. as well as the positive impacts on society and economy, which come by the (cross-border) OOP implementation Awareness raising to citizens Increased level of citizen's interest on services, higher level of awareness of benefits and constructive impacts of the OOP solutions will lead to more motivation among citizens. EU government, National government, Academia, NGOs
Trust and Transparency TTA.6 Health, Social Protection, Education, Moving, Taxation H.6, SP.7, E.8, M.7, M.8, T.10 Provide rights to withdraw data sharing consent as well as to modify their personal data Citizens should have the right to withdraw their consent for data sharing as well as to, to correct and even delete (if not necessary) their personal data at any time Policy Recommendation More control on the correctness and use of personal data leads to higher level of trust EU policy makers, National policy makers, EU legislators, National legislators
Trust and Transparency TTA.5 Health, Social Protection, Education, Moving, Taxation H.6, SP.7, E.8, M.7, M.8, T.10 Develop EU-wide transparency regulation Development of regulation on EU level, in order to grant transparency on the use of personal data that applies to all the EU-Members (in order to grant cross-border services). Implementation of regulations An EU wide transparency regulation is implemented and citizens are aware of it. Transparent use of personal data is guaranteed by government. EU government, National government, National legislators, EU legislators
Trust and Transparency TTA.4 Health, Social Protection, Education, Moving, Taxation H.6, SP.7, E.8, M.7, M.8, T.10 Inform citizens about transparent implementation of the OOP Active distribution of educative and promotional materials on transparency aspects of OOP services among the citizens by government. Awareness raising to citizens Public awareness about transparent OOP implementation. Higher level of citizens' of trust. Willingness of citizens to cooperate in terms of use of personal data and data sharing consent. National government
Trust and Transparency TTA.3 Health, Social Protection, Education, Moving, Taxation H.6, SP.7, E.8, M.7, M.8, T.10 Develop instructions for OOP service providers Elaboration of detailed instructions for service providers for all occasions, including accidental misuse, in order to reduce excessive personal responsibility of clerks. Design processes Higher level of service provider's confidence. Transparency in the OOP implementation will lead to higher level of trust in the OOP solutions. EU implementers, National implementers, Service providers