When preparing our audits, we carry out an issue analysis of the policy area or programmes that we intend to examine. Since these issues are identified before the audit work commences, they should not be regarded as audit observations, conclusions or recommendations.
In the course of our audit on the system for exchanging tax information, we will look at a number of areas related to these issues. In particular, we will examine whether:
— the Commission has established a sound framework for the exchange of tax information in the EU and is monitoring the implementation and the performance of the system;
— Member States have implemented the system for the exchange of tax information in the EU and if the system is effective.