Input from DG TAXUD about sdg-sandbox HOT 2 CLOSED

Regarding the usefulness of including the income tax declaration certificate on the SDG, I think that this is provided in Annex II of the SDG regulation, therefore there is no formal/legal way to consider its substitution with a different certificate (e.g tax residence).

from sdg-sandbox.

For me it is clear that Annex II includes a list of administrative procedures to be provided fully online; it is not a list of evidences to exchange through the technical system.

The tax declaration certificate was proposed by Deloitte as a result of their data mapping study, if I am not wrong. I guess that Annex II procedures to apply for a study grant require the applicant's lastest income level. However, some countries may not need such information from another Member State because an usual precondition is to reside in the national territory since 1 or 2 years to be eligible for these grants.

So I agree with Charlotte that proof of residence is probably more requested for processing Annex II procedures than tax declaration in a cross-border context (i.e. the proof is provided by a different country than the one processesing the procedure).

from sdg-sandbox.