The Financial Regulation and its implementing rules foresee that programmes and activities are subject to an interim and/or 'ex post' evaluation in terms of the human and financial resources allocated and the results obtained in order to verify that they were consistent with the objectives set.

EU programmes such as Fiscalis 2013 and Customs 2013 as well as legislation under the responsibility of DG TAXUD are therefore subject to 'ex post' or interim evaluations.

The multiannual evaluation plan of DG TAXUD indicates at this stage already a number of large evaluation projects for the coming years. These include the following:

— the final evaluation of the Customs 2013 programme (April 2013–July 2014),

— the final evaluation of the Fiscalis 2013 programme (April 2013–July 2014),

— State of the Customs Union (January 2012–July 2012).