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.

Taxation Domain Poster

Gap list Taxation

Roadmap Action List (Taxation)

Roadmap Area Nr. Scenario Domain Gap Reference Nr. Roadmap Action Description of Action Measures Expected Results Responsible Actors Roadmap
Trust and Transparency TTA.2 Health, Social Protection, Education, Moving, Taxation H.6, SP.7, E.8, M.7, M.8, T.10 Develop transparent mechanisms of personal data processing Provide transparency in procedures for accessing and processing of personal data in the OOP implementation by development of clear and acceptable tracking (reviewing) possibility for citizens. In addition, appropriate supporting political commitments, reg Design processes, Development of concepts Transparency in the OOP implementation will lead to higher level of trust on the OOP solutions. Data subject is able to identify and aware by whom, where and why their personal data was used, which builds trust. EU policy makers, National policy makers, EU implementers, National implementers, Service providers
Technical Interoperability TA.2 Taxation, Social Protection, Health, Education T.6, SP.13, H.8, E.4 Implement EU-wide enablers and infrastructures Widespread and effective implementation of the EU-wide technical enablers such as eDelivery as well as infrastructures (e.g. information systems and portals) to assure secure EU-wide communication Implementation of enablers Facilitates secure communication and data exchange between entities in different countries EU implementers
Technical Interoperability TA.1 Education, Moving, Taxation E.7, E.16, M.10, T.8, T.9 Implement cross-border eID according to eIDAS As eID is enforced in most Member States through the eIDAS, the use of the eID should now be also applied to cross-border services. Therefore national implementers have to review the national standards and adjust them accordingly. Implementation of enablers The cross-border authentication and authorisation through national eID will ease the mobility of citizens across the EU and boost cross-border OOP implementations in general. National implementers
Semantic Interoperability SA.4 Education, Taxation E.2, E.3, T.13 Develop mapping services to map data sets needed for standard public services Development and implementation of intelligent mapping services to facilitate meaningful cross-border data exchange. Service provider as well as national and EU implementers have to the analyse the national data sets of the most common public services to c Implementation of enablers Mapping services reduce the administration burden citizens and clerks experience in the transfer of information between EU Member States. Moreover, automated mapping would reduce translation mistakes and misinterpretations. The more mapping services are i EU implementers, National implementers, EU policy makers, National policy makers, Service providers
Semantic Interoperability SA.3 Taxation, Moving, Education T.4, M.6, E.2 Develop and implement multilingual code lists Development and implementation of multilingual code lists of objects in each respective domain (e.g. universities and courses in the education domain) will ease cross-border OOP implementations. Policy makers and EU implementers have to work together to a Implementation of enablers Multilingual code lists enable and simplify data exchange between EU member states, reducing administrative burden and easing the general processes of OOP implementations. EU implementers, EU policy makers
Organisational Interoperability OA.8 Education, Health, Moving, Social Protection, Taxation Define effective organizational structures for OOP implementation Appropriate organizational structures at national and EU level are necessary for seamless OOP implementation. An effective organization structure should be defined at EU level and following at national level. Development of concepts Harmonised organizational structures across Europe will facilitate appropriate cross-border cooperation and consequently pave the way for seamless OOP implementation EU policy makers
Organisational Interoperability OA.5 Education, Health, Moving, Social Protection, Taxation Rules and guidelines for authorisation on data access Eligible entities to access personal data should be defined with consideration of trust and transparency Implementation of regulations, Development of guideline Higher level of data protection and transparency and consequently, more trust on OOP services EU legislators, EU legislators, EU policy makers, National policy makers
Organisational Interoperability OA.4 Education, Health, Social Protection, Moving, Taxation Reference processes for interaction in secure data exchange EU-wide reference process should be defined and implement in order to support secure interaction and data exchange between different entities from all Member States Design processes, Implementation of systems Secure, clear, and precise processes for data exchange, which will lead to accurate OOP implementation EU policy makers, EU implementers
Legal Interoperability LA.6 Moving, Social Protection, Taxation M.9, SP.1, SP.9, SP.10, T.2 Adjust legislation with aim to update form requirements in public sector according to e-government and OOP Form requirements in part of the current legislation is incompatible with the concept of OOP. Legislation should be amended according to the form requirement with aim to support implementation of the OOP and e-government. Research of sufficient legislation base, Implementation of regulations Abolished any incompatible between OOP implementation and form requirements. Consequently eliminate the legal barriers for the OOP implementation and data sharing between public sector entities National legislators
Legal Interoperability LA.3 Education, Health, Moving, Social Protection, Taxation E.18, H.4, H.5, H.6, M.7, M.8, M.12, M.14, SP.2, SP.7, T.10, T.12 Develop guidelines accompanying all EU regulation Development of guidelines such as complementary documents to all EU regulations (e.g. GDPR) with the aim of avoiding different interpretation and various implementation on national levels Development of guideline Development of convenient guidelines by EU policy makers could lead to corresponding interpretations of EU legislations and consequently more harmonisation at EU level and more sufficient cross-border OOP implementation EU policy makers
Legal Interoperability LA.2 Education, Health, Moving, Social Protection, Taxation E.3, E.12, E.18, H.2, H.11, M.2, M.17, SP.9, SP.10, T.2 Harmonisation of national legislation National legislators and policy makers should reform and harmonise national legislations in many fields, regarding the substance of the topics (not just the form for transfer of data but e.g. entry requirements to higher education; how components of drugs Implementation of regulations Harmonised legislation in EU Member States (i.e. not identical legislation but harmonised to a sufficient degree to permit free movement) so that there can be meaningful data transfers across Europe. This should not leading to identical legislations but a National policy makers, National legislators
Legal Interoperability LA.1 Education, Health, Moving, Social Protection, Taxation E.3, E.12, E.18, H.2, H.11, M.2, M.17, SP.9, SP.10, T.2 Make a decision on a sufficient harmonisation degree for national legislations as well as the areas for harmonisation Define the policy domains, in which the harmonisation of national legislations in all Member States is essential for the OOP implementation. Furthermore make decision on the sufficient level for harmonisation Policy Recommendation, Implementation of regulations Provide a clear view on the areas of national legislations that need to be harmonised on the EU level EU policy makers
Political Commitment PA.7 Taxation T.3 Promote digitalisation in the public sector and implement more digital services Promoting digitalisation in the public sector as well as implementation of wide range digital public services will enhance the OOP implementation in different domains Implementation of public services Close collaboration between the digital provision of public services and the OOP implementation more digital public services could enhance the OOP implementation EU policy makers, National policy makers, EU implementers, National implementers
Semantic Interoperability SA.1 Taxation, Social Protection, Education T.5, SP.6, E.3 Agree on, create and implement common standards EU-wide agreement, creation and implementation of common standards for data exchange. There are already a number of common standards, but not for every area. Moreover, these are not used by every member state. Implementation of enablers Common standards enable and simplify cross-border data exchange. EU implementers, EU policy makers