Material on Public Revenues Audit

Belgium
   Operations performed by the Customs and Excise administration for the account of other tax authorities
   Administrative processing of complaints relating to direct taxes
   The calculation of tax arrears
   The use of income tax returns for taxing third party’s income
   Excise duties on mineral oils. Control under scrutiny
   Comments on the annual report of the General Tax Administration
   The fiscal supervision of corporate bodies that are not liable to corporation tax
   Special system of taxation for foreign executives
   The collection of the environmental taxes
   Collection of the radio and television fee in the French Community

Spain
   Audit Report on the Delegation of the State Agency for Tax Administration in Ciudad Real, financial years 1995 to 1997
   Audit Report on the control system of the State Agency for Tax Administration (AEAT) on the fulfilment of the periodic tax obligations, 1998 and 1999 financial years
   Audit Report on the management of public revenue by the National Commission of Energy in 2001 financial year
   Audit Report on the tax for the issue of work permits and authorisations to foreign citizens, 2002 financial year
   Audit Report on the income managed by the Main Directorate of the National Heritage, 2001 financial year
   Audit Report on the management procedures and control of taxes in the State Public Sector
   Audit Report on the management procedures applied by some Ministerial Departments to certain non-tax public revenue charged to chapter 3 of the income budget the General State Administration

European Court of Auditors
   Audit of public revenues: audit approaches and audit impact