PROJECT NAME (ref No): Policy and Legal Advice Centre (PLAC III) - EuropeAid/139295/DH/SER/RS, Republic of Serbia

Published: 27.11.2019.

Deadline for Submission: 05.12.2019.

Project description:

The scope of PLAC III project is to provide support to relevant national institutions in charge of alignment of national legal acts with the Union acquis and to contribute to further building of capacities of relevant national structures for successful carrying out of accession negotiations.

The PLAC III project should achieve two results:
RESULT 1 – Enhanced compatibility of national legislation with EU legislation and its effective implementation
RESULT 2 – Enhanced capacities of the relevant national structures for successful carrying out of accession negotiations

One Senior Non-Key Expert in the area of Negotiating Ch. 16, Taxation, Central Liaison Office (CLO)

Specific objectives
The specific objective of this assignment is to provide assistance to the Ministry of Finance – Tax Administration in establishment of Central Liaison Office (CLO) to handle the exchange of information with the EU and OECD within their administrative cooperation. The specific objective of the assignment will be providing a comprehensive know-how, an analysis and action plan for successful development, implementation and monitoring of the entire functioning of CLO. The system will be further upgraded and developed in accordance with the requirements of Union legislation and practice, but it is essential to take the first steps to develop the necessary systems to allow exchange of information with the EU and its Member States.
In the scope of this objective, the following activities are foreseen:
1) Drafting Legal Gap Analysis with a recommendations on further legislative harmonisation with Directives: Administrative Cooperation Directives (DAC) 2011/16 EU , 2014/107 EU, 2015/2376 EU, 2016/881 EU, 2016/2258 EU, 2018/822 EU, the VAT Regulation 904/2010 and the Excise Regulations 389/2012, 612/2013, Reg. 389/2012 and Recovery directive (Council Directive 2010/24/EU) in particularly using the Law on Tax procedure and Tax administration (Article 157 and Article 160 (paragraph 8) and the Law on Personal Data Protection.
2) Review and recommendations for adjustment of the organisational structure and draft an Action plan for establishing of the CLO containing conditions for establishing a CLO office and work on developing human resource capacities to lead and control the implementation of all systems through training and education mechanisms in order to define their specific responsibilities within the newly established system
3) Updating and renewing Manual on Exchange of Information between Tax Administrations1 by drafting a Guide, a working methodology which will define specific roles of the staff in the new organisational structure, the business processes and responsibilities and a definition of the communication network and channels (all stakeholders) and deadlines. Defining specifications of IT support necessary for quality performance of the CLO

Requested services
The Senior NKE in the area of taxation is expected to provide the following services:
a) Conduct Legal Gap Analysis of national legislation with that of the Union in the field of taxation with proposals for a full legislative harmonisation.
b) Drafting an Action plan for establishing CLO
c) Update the Manual on Exchange of Information between Tax Administrations by drafting the Guide for CLO working methodology with specific recommendations for the use of standardized e-forms; IT application for sending and management of files; e-storage; quality control and performance measurement of EOI
d) Delivering a workshop presenting the results and challenges of practical aspects of implementation and focused on creating all the necessary prerequisites for the creation of the CLO

Outputs

The Senior NKE is expected to deliver the following outputs:
a) A Legal Gap Analysis drafted
b) An Action plan for establishing the CLO drafted
c) A Guide on working methodology for CLO containing recommendations on the practical implementation for the use of standardized e forms, IT application for sending and management of files, e-storage, quality control and performance measurement of EOI drafted – the Manual updated
d) A Workshop held

Expert’s ProfileSenior NKE (20 working days)

Qualifications and skills (25 points)
• A level of education, which corresponds to completed university studies of at least 3 years attested by a diploma such as economy, law, management or similar, relevant to the assignment
• Proficiency in English language
• Computer literacy
• Be proficient in report drafting
• Excellent communication and analytical skills
• Be independent and free from conflicts of interest in the responsibilities they take on
General professional experience (25 points)
• At least 8 (eight) years of general postgraduate professional experience with the processes of harmonisation of legislation in relation to Union taxation acquis, gained in an EU member state, candidate or potential candidate country
Specific professional experience (50 points)
• Postgraduate professional experience in transposition and implementation of the DAC Directives (as listed above, under 3.1. point 1)
• Postgraduate professional experience related to specific process of establishing of CLO, (e.g. organisation and technical prerequisites, human resources, improvement and development of administrative capacities, drafting guidelines)
• Postgraduate professional experience in administrative cooperation in the field of taxation in accordance with the Union acquis will be an advantage

Advertised posts are not available to civil servants or other officials of the public administration in the beneficiary country, Serbia

Location/Place of assignment:
The operational base for the SNKE for this assignment is Belgrade. Internal travel within Serbia may be required.