Customs and taxations

0

MONTENEGRO

2005

EUROPEAN COMMISSION

Further reforms will be needed to improve the fight against corruption.[1]

More efforts should be done in order to tackle the important problem of fraud in the area of excise duties. The fight against corruption needs to be pursued and reinforced in order to achieve a non-discriminatory application of tax laws.[2]

2006

EUROPEAN COMMISSION

The fight against corruption in customs has been somewhat strengthened by the opening of a 24-hour customs helpline in an attempt to combat illegal activities including corruption. 74 disciplinary procedures (for disciplinary and criminal offences) were initiated against customs officials in 2005.[3]

Current efforts in the area of the fight against corruption in customs need to be pursued and strengthened.[4]

The fight against corruption requires reinforcement in order to achieve a non discriminatory application of tax laws.[5]

SERBIA

2005

EUROPEAN COMMISSION

Further reforms will be needed to improve the fight against corruption.[6]

More efforts should be done in order to tackle the important problem of fraud in the area of excise duties. The fight against corruption needs to be pursued and reinforced in order to achieve a non-discriminatory application of tax laws.[7]

2006

EUROPEAN COMMISSION

Progress has also been registered in the fight against corruption in the customs administration, in particular through the establishment of an open telephone line where all corruption cases can be reported. As a result of a step up of the fight against corruption and improvements in the efficiency of customs administration, collection of customs revenues in Serbia has improved substantially over the past few years[8]

The fight against corruption requires continued attention in both administrations.[9]

GRECO

Firstly, the GET was told that the tax authorities could improve the collection of taxes. It is a well known fact that lacunas in the tax system favour corruption.[10]

2007

EUROPEAN COMMISSION

In the area of human resources management, a new Code of Conduct was introduced in the customs administration, establishing a new appraisal system and anticorruption measures. The internal audit department has initiated a significantly higher number of disciplinary procedures against customs officers in 2007 compared to 2006.[11]

COUNCIL OF EUROPE

The six separate cases of the customs case (67 defendants) are in the investigation phase for abuse of office, bribery, soliciting and accepting bribes, forging of documents, smuggling and criminal alliance i.e. organising a group to commit serious offences.[12]

BOSNIA AND HERZEGOVINA

2005

EUROPEAN COMMISSION

However, sustained efforts are needed to continue approximation of Bosnia and Herzegovina’s customs and taxation legislation to the acquis, and most importantly, to increase the administrative capacity to implement this legislation, and to fight against corruption, cross-border crime and fiscal evasion.[13]

Sustained efforts are required to increase revenue collection, to combat fiscal evasion, corruption and cross-border crime, and to ensure that free zones, customs valuation and origin issues are managed in accordance with EU standards.[14]

COUNCIL OF EUROPE

The Indirect Taxation Authority has made timely administrative preparations for the introduction of VAT on 1 January 2006. This reform will establish a more equitable and efficient method of indirect-tax collection, bring the BiH fiscal system in line with the rest of Europe and reduce the opportunities for corruption and tax evasion by tackling the black and grey economies.[15]

2006

EUROPEAN COMMISSION

Customs legislation is in place and is largely aligned to the acquis. Its full implementation needs to be ensured, especially in areas such as origin, valuation and simplified procedures.[16]

ITA is pursuing its efforts in combating fraud and corruption, and training for its entire staff on a Code of Conduct in line with EU standards is ongoing. [17]

Overall, Bosnia and Herzegovina’s preparations in the area of indirect taxation are advancing. The tax administration needs to further pursue its anticorruption policies. [18]

2007

EUROPEAN COMMISSION

As regards administrative and operational capacity, ITA has made progress in combating fraud and corruption by increasing the level of risk analysis and intelligence work.[19]

Stronger action needs to be taken in the fight against corruption. [20]

Bosnia and Herzegovina’s preparations in the fields of customs and taxation are moderately advanced, but only limited progress was made over the reporting period towards addressing the issues identified in last year’s report. [21]

GRECO

With respect to the second part of the recommendation, GRECO welcomes the measures reported concerning the establishment of agreements governing cooperation and information exchange in the field of taxation and encourages Bosnia and Herzegovina to continue its efforts in this area to swiftly and effectively uncover instances of corruption. [22]

kosovo

2005

EUROPEAN COMMISSION

The implementation of the Customs Code, in force since March 2004, has been satisfactory.[23]

More efforts should be made in order to tackle the important problem of fraud in the area of excise duties. The fight against corruption also needs to be pursued and reinforced in order to ensure the non-discriminatory application of tax laws.[24]

2006

EUROPEAN COMMISSION

The new customs code (from March 2004) is expected to become operational by 1 January 2007 and will bring further alignment with the acquis.[25]

Customs legislation is broadly in line with the acquis and good progress has been achieved in several areas related to administrative capacity in the customs area (e.g. computerisation, risk analysis, fight against corruption), although further progress is needed.[26]

2007

EUROPEAN COMMISSION

There is a special telephone line for all citizens, businesses and other relevant institutions to use in order to report possible cases of corruption, smuggling or other information in relation to abuses in customs.[27]

ALBANIA

2005

EUROPEAN COMMISSION

Corruption of customs officials is dealt with in the disciplinary Commission which has been operational since 1999. A Code of Ethics was adopted for all officials. Some measures to address the issue of corruption and other criminal activities within the customs service were taken. The disciplinary Commission handled 158 cases of violation of rules by custom officers, and 33 customs officers were prosecuted. However, further efforts are needed to prevent customs officials getting involved in illegal activities and to ensure that any criminal activities are duly prosecuted.[28]

Albania should make further efforts to step up the fight against corruption, to provide further training in specialised fields and to upgrade the ASYCUDA system.[29]

Measures are required to improve transparency and prevent discrimination in the field of taxation if Albania is to move away from a cash economy.[30]

The fight against corruption also needs to be pursued and reinforced in order to achieve nondiscriminatory application of tax laws.[31]

Albania has made considerable progress in the field of customs rules, and revenue collection has increased, while progress in other related areas has been more limited and further action is needed to address corruption in the customs service.[32]

2006

EUROPEAN COMMISSION

Substantial staff changes have been made to address corruption, in particular in the customs and tax administrations.[33]

The government has taken determined measures to reduce corruption, particularly in the tax and customs services where the problem was most severe. This addresses a key European Partnership priority. Large-scale dismissals have been undertaken to regain control of departments where corruption was widespread. This has led to some improvement, notably in customs.[34]

The increase of the basic salaries adopted by the Council of Ministers is a positive step towards tackling administrative corruption.[35]

The Albanian authorities have not yet undertaken a gap analysis aimed at identifying existing harmful measures which could contradict the principles of the Code of Conduct on business taxation.[36]

Overall, further alignment with EU legislation and best practices is still needed. The size of the grey economy and the fight against fraud require further attention. The high turnover of staff in the tax administration means accumulated know-how needs to be re-established. New laws limit employment guarantees to staff, making them more vulnerable to outside pressure.[37]

CROATIA

2005

EUROPEAN COMMISSION

With a view to fighting fraud and corruption within the customs administration, there is an urgent need to implement a Code of Conduct for custom officers, to ensure that cases of corruption are properly investigated and disciplinary actions are taken and to provide adequate training for customs officials to allow them to develop a sense of professional ethics.[38]

Concerning ethics and anti-corruption measures, a Code of Ethics has been drafted but it remains to be adopted and implemented.[39]

2007

EUROPEAN COMMISSION

A Code of Ethics has been prepared but remains to be formally adopted and implemented.[40]

2007

EUROPEAN COMMISSION

A Code of Ethics for Customs Officers was adopted in November 2006 and an Ethics Board was established which will monitor its implementation. A campaign on raising awareness of corruption as a criminal offence was started.[41]

MACEDONIA

2005

EUROPEAN COMMISSION

A Code of Ethics for the customs service has been available for many years. In addition, a sector for professional standards was established in order to detect cases of misbehaviour, including corruption. There is, however, no clear sign of the effectiveness of this anticorruption policy. Sustained efforts are therefore still needed to tackle this problem as a matter of priority.[42]

The former Yugoslav Republic of Macedonia will have to make considerable and sustained efforts to align its customs legislation and procedures with the acquis and to effectively implement and enforce it in the medium term. In particular, major efforts are required to strengthen the Customs Administration and to tackle the problem of corruption. [43]

A Sector for Internal Control has been set up within the Public Revenue Office and a free telephone line has been introduced in order to tackle the serious problem of corruption within the tax administration.[44]

The fight against corruption within the Public Revenue Office should be strengthened in order to ensure non-discriminatory application of tax legislation. In addition, considerable efforts are needed in order to strengthen the administrative capacity of the Public Revenue Office both in terms of human and technical resources and in terms of administrative structures and procedures so that the tax legislation is effectively implemented and applied in a non-discriminatory way. [45]

2006

EUROPEAN COMMISSION

There have been two sentences against police officers for bribe or abuse of position, and one criminal procedure against a customs officer. [46]

In the field of ethics and anti-corruption measures, the customs administration has adopted the Arusha Declaration on corruption and issued a new Code of Ethics for customs officers, obliging them to declare their property and bank accounts. Over the reporting period, ten customs officers were prosecuted for abuse of position for allowing imports without payment of the required duties.[47]

Further efforts are necessary, in field of the fight against corruption.[48]

Regarding ethics and anti-corruption measures, the number of disciplinary measures against staff members was insignificant. However, the anti-corruption hotline received 3461 calls which led to 2178 inspection activities.[49]

There has been progress in legislative alignment in the area of taxation. Significant efforts will be needed to further align legislation, ensure effective implementation of the legislation, as well as to strengthen the administrative capacity in the area of tax collection.[50]

2007

EUROPEAN COMMISSION

A strategy on integrity and combating corruption was adopted and is being implemented consistently. 39 disciplinary procedures were initiated in the first four months of 2007 compared to 10 in the whole of 2006. Of these, 7 resulted in dismissal and 12 in suspension of customs officers. Since October 2006, almost 100 criminal cases were submitted to the public prosecutor. At the same time, procedures for recruiting new staff replacing dismissed customs officers have been initiated.[51]

Efforts to combat corruption and misconduct have been very positive and need to be pursued.[52]

Between January and April 2007, 54 internal corruption investigations for misconduct were initiated against staff members. Four investigations have been concluded and have resulted in disciplinary measures.[53]

However, further efforts to ensure effective implementation and enforcement of the legislation are still necessary. [54]

BULGARIA

2004

EUROPEAN COMMISSION

It is too early to judge the extent to which the changes in legislation have had an impact to curb the general level of corruption, but some reports mention first signs of a decline of petty corruption in the customs authorities, in the police and in the judicial system. [55]

The combat of fraud and corruption within customs is receiving continuous attention but it remains an area where swift and continuous action is needed.[56]

The implementation of the customs aspects of the national strategy against corruption shows a steady commitment by the Bulgarian authorities to tackle the issue of corruption, which remains a problem amongst customs officers. The fight against corruption and the promotion of customs officials’ integrity continued to figure among the main priorities of the National Customs Agency.[57]

2005

EUROPEAN COMMISSION

A “Customs Intelligence and Investigation” unit was established within the customs administration. In the first nine months of 2005 32 customs officers have been subject to disciplinary sanctions. However, despite these measures, and by comparison with the measures taken in other parts of the public administration, there appears to be little effect in practice. [58]

Integrity rules are defined in the NCA’s Rules of Procedure and the NCA participates actively in the implementation of the National Anti-Corruption Strategy. A component on customs ethics is included in the training programmes. Corruption, in particular petty corruption at border posts, remains however a serious problem. Significant efforts are necessary to address this problem.[59]

2006

EUROPEAN COMMISSION

Law enforcement agencies, including the Customs Agency, remain very vulnerable to corruption and improper behaviour.[60]

As regards the fight against corruption, a number of disciplinary measures have been taken along the lines of the NCA’s action plan. NCA should maintain fight against corruption as its top priority.[61]

Corruption remains a problem. The public administration, including tax collecting agencies at the border and local government remain particularly vulnerable.[62]

Tax collecting agencies, customs and Road Executive Agency as well as veterinary inspection services and local government are particularly susceptible to corruptive practices. [63]

ROMANIA

2004

EUROPEAN COMMISSION

The new Fiscal Code contributes to ensuring greater transparency and stability of tax legislation.[64]

In the 2003 Regular Report, the Commission found that: “Progress has also been made in the area of customs although additional efforts should address corruption within the Customs Administration and prepare in advance for the application of measures that will be introduced at the time of accession.”[65]

Despite the adoption of an Action Plan in 2002 corruption remains a challenge within Customs and sanctions against individuals have been mainly limited to internal discipline. [66]

Furthermore, the new Customs Officers Statute contains several provisions for tackling the issue of corruption among customs officers, including rules on the personal responsibility of customs officials for their wrongdoings, incentives for appropriate behaviour and rules on conflicts of interest and incompatibility. Several thematic and unannounced checks were conducted on customs officials, by the mobile teams operating in the regional directorates. An external anti-corruption counsellor was appointed in February 2004 for two years, attached to the Prime Minister, to provide advice and improve the internal strategy to combat corruption in the Customs Agency. A hot line was set up for the public to report corruption cases and other fraudulent activities.[67]

Despite efforts made by the authorities, including the adoption of the new Customs Officers Statute, corruption remains a major problem. Efforts to curb this phenomenon are also hindered by the limited cooperation of the National Customs Authority with the organised trade associations and traders.[68]

Since the Opinion, Romania has made progress in aligning its legislation with the acquis, although less progress has been made with regard to developing administrative capacity and fighting corruption within the customs administration. [69]

Romania should also continue its efforts to reduce levels of corruption within the customs administration. [70]

GRECO

Moreover, the Customs Directorate has drawn up a Programme of action against corruption in the Romanian customs authorities.[71]

2005

EUROPEAN COMMISSION

In addition sector action plans have been developed in those institutions particularly at risk from corruption such as the police, the National Customs Authority and the Financial Guard.[72]

The DNA will also be responsible for investigating certain customs-related offences and tax evasion where the damage exceeds EUR 1 million as well as offences against the European Union’s financial interests.[73]

To this end, Romania should carry out a reform and modernisation of the tax administration with a view to ensuring integrity and tackling the lack of resources and conflicts of interest currently hampering the capacity to ensure taxpayer compliance and collection of dues.[74]

Urgent action is also required to ensure full transparency, accountability and strict implementation of all relevant ethical codes, especially in the National Customs Authority.[75]

Practical inter-agency co-operation needs to become a daily reality and despite the adoption in April 2005 of a new strategy to prevent corruption and clarification of which body within the National Customs Authority is responsible for fighting corruption, this remains an area where enforcement results are needed urgently.[76]

Although Romania has shown encouraging progress, efforts in combating corruption at all levels must be sustained and increased. An updated Anti-Corruption Strategy was adopted in April 2005, together with an Action Plan for 2005, which focuses on the development of simplified procedures and the increase in IT usage for clearing of operations. The Plan sets the target of clearing without controls (through simplified procedures) around 40% of transactions by the end of 2005. The Strategy and the Action Plan are consistent and coherent and provide for a sound framework to combat corruption in the RCA.[77] Despite the RCA’s declared commitment to implement the strategy, this nevertheless lacks clear and measurable success indicators to assess actual progress in the fight against corruption. Controls have increased, however, as have disciplinary measures on individual customs officers. Business operators reported significant improvement in the operations of the RCA.[78]

Efforts are also needed to continue combating corruption within the customs administration. [79]

GRECO

The Action Plan also provides for adopting strategies and action plans in all vulnerable sectors of the administration, such as the customs service. [80]

2006

EUROPEAN COMMISSION

Romanian needs to carry out a general reform of the tax administration and collection with a view to ensuring integrity, preventing conflicts of interest and tackling the lack of resources.[81]

The National Customs Authority has adopted an applied administrative sanctions in 195 cases.[82]

The RCA’s anti-corruption strategy has been focusing on developing simplified procedures and increasing IT usage for clearing operations. Measures like these have decreased the opportunities for corruption.[83]

To do so, Romania must maintain the pace of progress in preparing the remaining IT systems for interconnectivity upon accession, and the RCA should maintain its fight against corruption as its top priority, also by extending to all customs offices the existing IT tools for random allocation of officers to physical and documentary controls. [84]

In May and June the National Customs Authority conducted 42 controls of its staff, including those based on public complaints, and consequently disciplined 41 staff and sent one file to DNA for further criminal investigation. In September, various joint actions between DGA and DNA have resulted in further arrests of among others 30 customs officers as well as various other public officials, underlining the good co-operation established between both anti-corruption bodies.[85]


[1] Commission of the European Communities, Commission Staff Working Paper Report on the Preparedness of Serbia and Montenegro to Negotiate a Stabilisation and Association Agreement with the European Union, Brussels, 12.04.2005 SEC (2005) 478 final, Ability to assume the obligations resulting from an SAA, Co-operation Policies, Customs and Taxation, Customs, p. 47

[2] European Commission, Serbia and Montenegro 2005 Progress Report {COM (2005) 561 final}, Brussels, 9 November 2005 SEC (2005) 1428, European standards, Internal market, Customs and taxation, p. 40

[3] Commission of the European Communities, Commission Staff Working Document Montenegro 2006 Progress Report EN {COM (2006) 649 final}, Brussels, 08.11.2006 SEC (2006) 1388, European standards, Internal market, Customs and taxation, p. 25

[4] Ibid, p. 25

[5] Ibid, p. 26

[6] Commission of the European Communities, Commission Staff Working Paper Report on the Preparedness of Serbia and Montenegro to Negotiate a Stabilisation and Association Agreement with the European Union, Brussels, 12.04.2005 SEC (2005) 478 final, Ability to assume the obligations resulting from an SAA, Co-operation Policies, Customs and Taxation, Customs, p. 47

[7] European Commission, Serbia and Montenegro 2005 Progress Report {COM (2005) 561 final}, Brussels, 9 November 2005 SEC (2005) 1428, European standards, Internal market, Customs and taxation, p. 40

[8] Commission of the European Communities, Commission Staff Working Document, Serbia 2006 Progress Report, {COM(2006) 649 final}, Brussels, 8.11.2006 SEC(2006) 1389, European standards, Internal market, Customs and taxation, p. 27

[9] Ibid, p.27

[10] Group of States Against Corruption, Joint First and Second Evaluation Rounds, Evaluation Report on the Republic of Serbia, Adopted by GRECO at its 29th Plenary Meeting Strasbourg, 19-23 June 2006, Overview of anti-corruption policy in the republic of Serbia, Analysis, p.7

[11]Commission of the European Communities, Commission Staff Working Document Serbia 2007 Progress Report, {COM(2007) 663 final}, Brussels, 6.11.2007 SEC(2007) 1435, European standards, Internal market, Customs and taxation, p. 28

[12] Council of Europe, SG/Inf (2007) 05 final, Serbia: Compliance with obligations and commitments and implementation of the post-accession co-operation programme, 2nd Report:  Update on developments (November 2006 – June 2007), 18 July 2007, Rule of Law, Fight against corruption and organised crime, p.11

[13] European Commission, Bosnia and Herzegovina 2005 Progress Report, {COM (2005) 561 final}, Brussels, 9 November 2005, SEC (2005) 1422,  European standards, Internal market, Customs and taxation, p.46

[14] European Commission, Bosnia and Herzegovina 2005 Progress Report, {COM (2005) 561 final}, Brussels, 9 November 2005, SEC (2005) 1422, Economic situation, General Evaluation, p.66

[15] Council of Europe, Bosnia and Herzegovina: Compliance with obligations and commitments and implementation of the post-accession co-operation programme, Eleventh Report (May – October 2005), Democratic institutions, Strengthening and functioning of democratic institutions (at state and entity level), Reinforcing BIH statehood, reform ownership and integration into Europe, p.4

[16] Commission of the European Communities, Commission Staff Working Document, Bosnia and Herzegovina 2006 Progress Report, {COM (2006) 649 final}, Brussels, 08.11.2006 SEC (2006) 1384, European standards, Internal market, Customs and taxation, p.31

[17] Ibid, p.32

[18] Ibid, p.33

[19] Commission of the European Communities, Commission Staff Working Document Bosnia and Herzegovina 2007 Progress Report {COM(2007) 663 final}, Brussels, 6.11.2007 SEC(2007) 1430, European standards, Internal market, Customs and taxation, p.34

[20] Ibid, p.34

[21] Ibid, p.34

[22] Group  of States Against Corruption, First Evaluation Rounds,  Addendum to the Compliance Report on Bosnia and Herzegovina, Adopted by GRECO at its 34 th  Plenary Meeting Strasbourg, 16 – 19 October 2007, Analysis, Recommendation xiv., p.2

[23] European Commission, Kosovo (under UNSCR 1244) 2005 Progress Report, {COM (2005) 561 final}, Brussels, 9 November 2005, SEC (2005) 1423, European Standards, Internal market, Customs and taxation, p.40

[24] Ibid, p.41

[25] Commission of the European Communities, Commission Staff Working Document Kosovo (under UNSCR 1244) 2006 Progress Report, Brussels, 08.11.2006 SEC (2006) 1386, Assessment in terms of the Copenhagen criteria, Internal market, Customs and taxation, p.25

[26] Ibid, p.26

[27] Commission of the European Communities Commission Staff Working Document Kosovo under UNSCR 1244 2007 Progress Report {COM(2007) 663 final, Brussels, 6.11.2007 SEC(2007) 1433, European standards, Internal market, Customs and taxation, p.31

[28] European Commission, Albania 2005 Progress Report {COM (2005) 561 final}, Brussels, 9 November 2005, SEC (2005) 1421, European standards , Internal market, Customs and taxation, p.40

[29] Ibid, p.41

[30] European Commission, Albania 2005 Progress Report {COM (2005) 561 final}, Brussels, 9 November 2005, SEC (2005) 1421, European standards , Sectoral policies, Industry and SME, p.48

[31] European Commission, Albania 2005 Progress Report {COM (2005) 561 final}, Brussels, 9 November 2005, SEC (2005) 1421, European standards , Internal market, Customs and taxation, p.42

[32] European Commission, Albania 2005 Progress Report {COM (2005) 561 final}, Brussels, 9 November 2005, SEC (2005) 1421, European standards , General evaluation, p.63

[33] Commission of the European Communities, Commission Staff Working Document, Albania 2006 Progress Report{COM (2006) 649 final}, Brussels, 8.11.2006, SEC(2006) 1383, Political criteria, Democracy and the rule of law, Public administration, p.6-7

[34] Commission of the European Communities, Commission Staff Working Document, Albania 2006 Progress Report{COM (2006) 649 final}, Brussels, 8.11.2006, SEC(2006) 1383, Political criteria, Democracy and the rule of law, Anti-corruption policy, p.8

[35] Commission of the European Communities, Commission Staff Working Document, Albania 2006 Progress Report{COM (2006) 649 final}, Brussels, 8.11.2006, SEC(2006) 1383, European standards , Internal market, Customs and taxation, p.26

[36] Ibid, p.27

[37] Ibid, p.27

[38] European Commission, Croatia 2005 Progress Report {COM (2005) 561 final}, Brussels, 9 November 2005 SEC (2005) 1424, Ability to assume the obligations of membership, Chapters of the acquis, Justice, freedom and security, p.95

[39] European Commission, Croatia 2005 Progress Report {COM (2005) 561 final}, Brussels, 9 November 2005 SEC (2005) 1424, Ability to assume the obligations of membership, Chapters of the acquis, Customs union , p.102

[40] Commission of the European Communities, Commission Staff Working Document Croatia 2006 Progress Report, {COM (2006) 649 final}, Brussels, 08.11.2006 SEC (2006) 1385, Ability to assume the obligations of membership, Customs union , p. 61

[41] Commission of the European Communities, Commission Staff Working Document Croatia 2007 Progress Report, {COM(2007) 663 final}, Brussels, 6.11.2007 SEC(2007) 1431, Ability to assume the obligations of membership, Customs union, p.62

[42] Commission of the European Communities, Analytical Report for the Opinion on the application from the former Yugoslav Republic of Macedonia for EU membership {COM (2005) 562 final}, Brussels, 9 November 2005 SEC (2005) 1425, Ability to assume the obligations of membership, Chapters of the acquis, Customs union, p.129

[43] Ibid, p.129

[44] Commission of the European Communities, Analytical Report for the Opinion on the application from the former Yugoslav Republic of Macedonia for EU membership {COM (2005) 562 final}, Brussels, 9 November 2005 SEC (2005) 1425, Ability to assume the obligations of membership, Chapters of the acquis, Taxation, p.89

[45] Ibid, p.90

[46] Commission of the European Communities, Commission Staff Working Document, The Former Yugoslav Republic of Macedonia 2006 Progress Report, {COM (2006) 649 final}, Brussels, 08.11.2006 SEC (2006)1387

Political criteria, Democracy and the rule of law, Anti-corruption policy, p. 11

[47] Commission of the European Communities, Commission Staff Working Document, The Former Yugoslav Republic of Macedonia 2006 Progress Report, {COM (2006) 649 final}, Brussels, 08.11.2006 SEC (2006)1387, Ability to assume the obligations of membership, Customs Union, p.53

[48] Commission of the European Communities, Commission Staff Working Document, The Former Yugoslav Republic of Macedonia 2006 Progress Report, {COM (2006) 649 final}, Brussels, 08.11.2006 SEC (2006)1387, Ability to assume the obligations of membership, Customs Union, Conclusion, p.53

[49] Commission of the European Communities, Commission Staff Working Document, The Former Yugoslav Republic of Macedonia 2006 Progress Report, {COM (2006) 649 final}, Brussels, 08.11.2006 SEC (2006)1387, Ability to assume the obligations of membership, Taxation, p.37

[50] Ibid, p.38

[51] Commission of the European Communities, Commission Staff Working Document the former Yugoslav Republic of Macedonia 2007, Progress Report, {COM(2007) 663 final} Brussels, 6.11.2007 SEC(2007) 1432, Ability to assume the obligations of membership. Customs union, p.62

[52] Commission of the European Communities, Commission Staff Working Document the former Yugoslav Republic of Macedonia 2007, Progress Report, {COM(2007) 663 final} Brussels, 6.11.2007 SEC(2007) 1432, Ability to assume the obligations of membership. Customs union, Conclusion, p.62

[53] Commission of the European Communities, Commission Staff Working Document the former Yugoslav Republic of Macedonia 2007, Progress Report, {COM(2007) 663 final} Brussels, 6.11.2007 SEC(2007) 1432, Ability to assume the obligations of membership, Taxation, p.43

[54] Ibid, p.43

[55] Commission of the European Communities, 2004 Regular Report on Bulgaria’s Progress Towards Accession, {COM(2004) 657 final}, Brussels, 6.10.2004 SEC(2004) 1199, Political criteria, Democracy and the rule of law, Anti-corruption measures, p.19

[56] Commission of the European Communities, 2004 Regular Report on Bulgaria’s Progress Towards Accession, {COM(2004) 657 final}, Brussels, 6.10.2004 SEC(2004) 1199, The chapters of the acquis, Co-operation in the field of justice and home affairs, Overall assessment, p.122

[57] Commission of the European Communities, 2004 Regular Report on Bulgaria’s Progress Towards Accession, {COM(2004) 657 final}, Brussels, 6.10.2004 SEC(2004) 1199, The Chapters of the acquis, Customs union, Overall assessment, p.125

[58] European Commission, Bulgaria 2005 Comprehensive Monitoring Report, {COM (2005) 534 final}, Brussels, 25 October 2005 SEC (2005) 1352, Political criteria, Implementation of recommendations for improvements, Anti-corruption measures, p.12

[59] European Commission, Bulgaria 2005 Comprehensive Monitoring Report, {COM (2005) 534 final}, Brussels, 25 October 2005 SEC (2005) 1352, Chapters of the acquis, Customs union, p.70

[60] Commission of the European communities, Commission Staff Working Document Bulgaria, May 2006 Monitoring Report, { COM (2006) 214 final}, Brussels, 16/05/2006 SEC (2006) 595, Chapters of the acquis, Cooperation in the field of justice and home affairs, p.36

[61] Commission of the European communities, Commission Staff Working Document Bulgaria, May 2006 Monitoring Report, { COM (2006) 214 final}, Brussels, 16/05/2006 SEC (2006) 595, Chapters of the acquis, Customs union, p.38

[62] Commission of the European Communities, Communication From the Commission, Monitoring report on the state of preparedness for EU membership of Bulgaria and Romania, Brussels, 26.9.2006 COM(2006) 549 final, Summary of monitoring findings, p.4

[63] Commission of the European Communities, Communication From the Commission, Monitoring report on the state of preparedness for EU membership of Bulgaria and Romania, Brussels, 26.9.2006 COM(2006) 549 final, The issues highlighted in the conclusion of the may 2006 report which needed further action, Political criteria, Anti-corruption measures, p.17

[64] Commission of the European Communities, 2004 Regular Report on Romania’s progress towards accession, {COM(2004) 657 final}, Brussels, 6.10.2004, SEC(2004) 1200, Economic criteria, Assessment in terms of the Copenhagen criteria, The existence of a functioning market economy, p.39

[65] Commission of the European Communities, 2004 Regular Report on Romania’s progress towards accession, {COM(2004) 657 final}, Brussels, 6.10.2004, SEC(2004) 1200, Ability to assume the obligations of membership, p.51

[66] Commission of the European Communities, 2004 Regular Report on Romania’s progress towards accession, {COM(2004) 657 final}, Brussels, 6.10.2004, SEC(2004) 1200, Chapters of acquis, Co-operation in the field of justice and home affairs, Overall assessment, p.129

[67] Commission of the European Communities, 2004 Regular Report on Romania’s progress towards accession, {COM(2004) 657 final}, Brussels, 6.10.2004, SEC(2004) 1200, Chapters of acquis, Customs union, Progress since the last Regular Report, p.131 – 132

[68] Commission of the European Communities, 2004 Regular Report on Romania’s progress towards accession, {COM(2004) 657 final}, Brussels, 6.10.2004, SEC(2004) 1200, Chapters of acquis, Customs union, Overall assessment, p.133

[69] Commission of the European Communities, 2004 Regular Report on Romania’s progress towards accession, {COM(2004) 657 final}, Brussels, 6.10.2004, SEC(2004) 1200, Chapters of acquis, Customs union, Conclusion, p.133

[70] Ibid, p.134

[71] Group of States Against Corruption, First Evaluation Round Compliance Report on Romania, Adopted by GRECO at its 19th Plenary Meeting, (Strasbourg, 28 June – 2 July 2004, Analysis, Recommendation v., p.5

[72] European Commission, Romania 2005 Comprehensive Monitoring Report {COM (2005) 534 final}, Brussels, 25 October 2005 SEC (2005) 1354, Political criteria, Implementation of recommendations for improvements, Anti-corruption measures, p.13

[73] European Commission, Romania 2005 Comprehensive Monitoring Report {COM (2005) 534 final}, Brussels, 25 October 2005 SEC (2005) 1354, Political criteria, Implementation of recommendations for improvements, Anti-corruption measures, p.14

[74] European Commission, Romania 2005 Comprehensive Monitoring Report {COM (2005) 534 final}, Brussels, 25 October 2005 SEC (2005) 1354, Chapters of the acquis,, Taxation, Conclusion, p.51

[75] European Commission, Romania 2005 Comprehensive Monitoring Report {COM (2005) 534 final}, Brussels, 25 October 2005 SEC (2005) 1354, Chapters of the acquis, Co-operation in the field of justice and home affairs, p.70

[76] Ibid, p.70

[77] The Romanian Customs Authority

[78] European Commission, Romania 2005 Comprehensive Monitoring Report {COM (2005) 534 final}, Brussels, 25 October 2005 SEC (2005) 1354, Chapters of the acquis, Customs union, p.73

[79] European Commission, Romania 2005 Comprehensive Monitoring Report {COM (2005) 534 final}, Brussels, 25 October 2005 SEC (2005) 1354, Chapters of the acquis, Customs union, Conclusion, p.74

[80] Group of States Against Corruption, Second Evaluation Round, Evaluation Report on Romania, Adopted by GRECO at its 25th Plenary Meeting (Strasbourg, 10 – 14 October 2005), Theme ii – Public administration and corruption, Description of the situation, Anti-corruption strategies, p. 9

[81] Commission of the European Communities, Commission Staff Working Document, Romania May 2006 Monitoring Report, {COM (2006) 214 final}, Brussels, 16/05/2006 SEC (2006) 596, Chapters of the acquis, Taxation, p.27

[82] Commission of the European Communities, Commission Staff Working Document, Romania May 2006 Monitoring Report, {COM (2006) 214 final}, Brussels, 16/05/2006 SEC (2006) 596, Chapters of the acquis, Cooperation in the field of justice and home affairs, p.35 – 36

[83] Commission of the European Communities, Commission Staff Working Document, Romania May 2006 Monitoring Report, {COM (2006) 214 final}, Brussels, 16/05/2006 SEC (2006) 596, Chapters of the acquis, Customs union, p.37

[84] Commission of the European Communities, Commission Staff Working Document, Romania May 2006 Monitoring Report, {COM (2006) 214 final}, Brussels, 16/05/2006 SEC (2006) 596, Chapters of the acquis, Customs union, Conclusion, p.38

[85] Commission of the European communities, Communication from the Commission, Monitoring report on the state of preparedness for EU membership of Bulgaria and Romania, Brussels, 26.9.2006, COM(2006) 549 final, The issues highlighted in the conclusion of the may report which needed further action, Political criteria, Anti-corruption  measures, p.35

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