Commission Delegated Regulation (EU) 2022/2300 of 30 August 2022 supplementing Regulation (EU) 2021/847 of the European Parliament and of the Council with provisions on the establishment of a monitoring and evaluation framework for the Fiscalis programme for cooperation in the field of taxation

1 When monitoring and evaluating the Programme in accordance with Article 14 and 15 of Regulation (EU) 2021/847, the following indicators shall be used as part of the monitoring and evaluation framework: (a) the indicators set out in Annex II to Regulation (EU) 2021/847; (b) the indicators set out in the Annex to this Regulation, which measure the outputs, results and impacts of the Programme.

2 The indicators referred to in paragraph 1 shall be measured annually, except the impact indicators referred to in points (1)(a) and (3) of the Annex to this Regulation which shall be measured every 2 years and as part of the interim and final evaluations, in accordance with Article 15 of Regulation (EU) 2021/847.

3 When required by the Commission, the recipients of the Programme funds shall provide the Commission with data and information related to the indicators referred to in paragraph 1, relevant for the purpose of contributing to the monitoring and evaluation framework.

This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union. It shall apply from 1 January 2022.