While all member states have to be represented in the Fiscalis Programme https://taxation-customs.ec.europa.eu/about-us/eu-funding-customs-and-tax/fiscalis-programme_en not all member states are taking part in the Fiscalis working groups. Therefore, the proposals of these working groups can be subject to the following risks: - insufficient representativity of solutions adopted in different countries, leading to one-sided proposals - late opposition to the formulated proposals, hindering the timely conversion of the proposals into action The mitigation of this risk could consist in - communication of DG TAXUD to the MS, using the instrument of the Fiscalis Programme Committee, to encourage the MS to actively participate in the working groups