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Tiek rādīts Nr. 10 no 15 rezultāti

The problem definition in the impact assessment (IA) appears to be well-supported by evidence. The IA provides a sufficient range and description of the policy options, albeit sometimes lacking in detail. The assessment of the options' impacts (economic, social, environmental, fundamental rights) is qualitative and quantitative. It appears to be based on sound research and analysis, with clear acknowledgement that the available data are limited. The IA provides a comprehensive summary of the preferred ...

The initiative aims to harmonise certain substantive rules on insolvency proceedings across the EU. The IA examines the nature and scale of the problems and who they affect. It establishes a clear intervention logic, from the problems and their drivers to the initiative's objectives and options. The IA identifies only two options, which are cumulative. It is questionable whether such options qualify as alternative options, as required in the BRGs. This range of options is very limited, and some policy ...

On 7 December 2022, the Commission tabled a proposal for a directive aimed at enhancing and harmonising insolvency law in the EU. The proposal seeks to make it easier to recover assets from the liquidated insolvency estate; render insolvency proceedings more efficient; and ensure a predictable and fair distribution of recovered value among creditors. The directive would complement two recently adopted pieces of legislation, namely, the directive on pre-insolvency proceedings and debt discharge following ...

The European single market celebrates its 30th anniversary this year. On 1 January 1993, the then 12 Member States abolished border controls between each other, launching free movement of people, goods, services and capital. This infographic celebrates the single market's anniversary, looking at the history of the European Union (EU) in terms of macro-economic indicators as the number of Member States has grown. It shows exports of goods, services and investments; movement of people within the EU ...

On 16 January, during its plenary session, Parliament will celebrate the 30th anniversary of the single market. As well the ceremony, Parliament is to vote on a motion for a resolution, adopted by the Committee on the Internal Market and Consumer Protection on 12 December 2022. In its 2023 work programme, the Commission announced a communication on 'the single market at 30', to be issued early in the first quarter of the year.

On 8 May 2018, President Trump announced the unilateral US withdrawal from the Joint Comprehensive Plan of Action (JCPOA), the landmark nuclear agreement signed by Iran and the E3/EU+3 – France, Germany, the UK and the EU plus China, Russia and the USA – in 2015. He also announced that the US would re-impose sanctions on Iran that had been lifted as part of the implementation of the JCPOA. These sanctions have extraterritorial effect, essentially making it illegal for EU companies and financial institutions ...

Amongst the four fundamental freedoms that underpin the EU single market (free movement of persons, goods, services and capital), the free movement of capital is the most recent. Until the mid-1990s it did not exist in practice in a number of Member States. Financial operations in other Member States or in other currencies within the EU were subject to prior authorisation requirements by national authorities. These controls enabled national authorities to prevent or restrict financial operations. ...

Council Framework Decision 2001/413 (CFD) on combating fraud and counterfeiting of non-cash means of payment establishes minimum rules concerning the definition of criminal offences and sanctions related to fraud and counterfeiting of non-cash means of payment, as well as the mechanisms for cross-border cooperation and exchange of information. Adopted in 2001, the CFD is now 16 years old. Evidence collected through the Commission’s evaluation and stakeholder consultation confirms the existence of ...

'Paradise papers' in a nutshell

Pārskats 13-11-2017

The latest leak of tax-related documents, known as the ‘Paradise papers’, was made public on 5 November 2017. The results of a joint investigation are now being released in instalments. The papers provide additional evidence on the involvement of offshore law firms in tax optimisation practices.

Vispārējā nodokļu politika

FACT_SHEET 01-11-2017

Suverenitāte nodokļu jomā pieder pie dalībvalstu fundamentālajām suverēnajām tiesībām, un dalībvalstis šajā jomā Savienībai piešķīrušas tikai ierobežotu kompetenci. ES nodokļu noteikumu izstrāde ir vērsta uz vienotā tirgus netraucētas darbības nodrošināšanu, un netiešie nodokļi ir saskaņoti agrīnākā posmā un dziļākā līmenī nekā tiešie nodokļi. Vienlaikus ar šiem centieniem ES pastiprina cīņu pret izvairīšanos no nodokļu maksāšanas un nodokļu apiešanu, kas apdraud godīgu konkurenci un ievērojami samazina ...