Търсене
Mapping best practices on transparency, integrity, accountability and anti-corruption: Case studies from selected parliaments
This analysis explores examples of best practices from selected parliaments in the areas of transparency, integrity, accountability and anti-corruption, and reflects on the effectiveness of the analysed approaches and their possible applicability for the European Parliament (EP). Findings confirm the need for the establishment of an independent European Union (EU) ethics body, granted investigative and enforcement powers with full transparency of enquiries, decisions and/or proposals as a pre-condition ...
Public hearing with Christine Lagarde, Chair of the European Systemic Risk Board - 20 March 2023
This note is prepared in view of a regular public hearing with the Chair of the European Systemic Risk Board (ESRB), Christine Lagarde, which will take place on 20 March 2023. The briefing (i) provides a European per-spective on recent US bank failures; (ii) provides summary of the risk outlook and the picking up of corporate insolvencies; (iii) describes the risks building up in housing markets; (iv) summarises the ongoing continuing work on the macroprudential policy toolkit for cyber resilience ...
2023 Recommendations on the economic policy of the Euro Area: A comparison of Commission and Council texts (the ‘comply or explain’ principle)
This document compares the draft 2023 Recommendation for the economic policy of the Euro Area proposed by the European Commission on 22 November 2022 with the 2023 Euro Area recommendation approved by the Council (ECOFIN) on 17 February 2023.
Protection of the EU's financial interests and combating fraud: Annual report 2021
A debate and vote on the Committee on Budgetary Control (CONT) report on the 2021 annual report on the protection of the EU's financial interests (PIF report), prepared by the European Commission, are scheduled for the January I plenary session. The PIF report details measures taken at European and national level to counter fraud affecting the EU budget. The number of cases of fraud and irregularities remained stable in 2021 compared to 2020, but the sums involved increased to €3.24 billion, due ...
September 2022 Monetary Dialogue: Summary of parliamentary scrutiny activities
This briefing provides a summary of all scrutiny activities of the European Parliament related to euro area monetary policy in the period between the June and September Monetary Dialogues (MDs), along with a recap of the key monetary policy decisions taken by the European Central Bank’s (ECB’s) Governing Council in that period. Such summaries will be published regularly after each MD.
Regulation of intermediaries, including tax advisers, in the EU/Member States and best practices from inside and outside the EU
This study provides an overview of the regulatory environment of tax intermediaries. It presents a comparative analysis of five selected countries (4 EU, 1 Non-EU). For each country, it provides an understanding of the landscape of the tax profession, the current regulatory framework and its impact on tax compliance and draws attention to some weaknesses across this regulatory space. It also highlights some proposed remedies and direction for further in-depth research in this area. This document ...
Assessment of recent anti-tax avoidance and evasion measures (ATAD & DAC 6)
This study aims to provide an overview of the recently implemented anti-tax avoidance and evasion measures, notably the ATAD and DAC 6. It reviews the implementation of these directives across different Member States and assesses the problems that arise with regard to the interpretation of some of the directives’ provisions. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies at the request of the Economic and Monetary Affairs Subcommittee on ...
European Council Conclusions: A Rolling Check-list of commitments to date
Since June 2014, the European Council Oversight Unit within the European Parliamentary Research Service (EPRS), the European Parliament's in-house research service and think-tank, has been monitoring and analysing the European Council's delivery on commitments made in the conclusions of its meetings. This overview of European Council conclusions is the latest edition of the Rolling Check-List, which has been published regularly by the European Council Oversight Unit since 2014. It is designed to ...
Inflation expectations in the euro area: post-pandemic trends and policy implications
Central banks attach great importance to inflation expectations. Households’ and firms’ expectations about the future path of inflation affect wage and price setting as well as consumption and investment decisions. Financial market participants’ expectations are relevant because they influence financial prices and financing conditions. Inflation expectations “anchored” around the inflation target are seen as a pre-condition for maintaining price stability and credibility of the central bank. Starting ...
Moving from Broad to Targeted Pandemic Fiscal Support
This paper conceptualizes an appropriate path for fiscal policy starting from the early phase of the pandemic up to the final transition to a post-pandemic new normal. Using this yardstick, it assesses the initial fiscal response of Member States. It exploits fiscal projections and programme data to analyse the adjustment to the economic recovery. For loan guarantees and short-time work schemes, it identifies programme-specific parameters that improve target precision and identifies examples of different ...