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The rise of e-commerce has required the system of value-added tax (VAT) to adapt and ensure that the rules allow for a smooth and fraud-proof transaction between customer and seller. The major overhaul of the VAT rules for e-commerce in 2021 introduced a series of important simplifications for businesses, such as the creation of an import one-stop shop (IOSS). The IOSS allows businesses to declare and remit VAT on all their business-to-consumer (B2C) distance sales of imported goods across the EU ...

The food supply chain ensures that food and drink products are delivered to the public. It affects all consumers in the EU. The final price paid by the consumer is impacted by the number of participants in the food supply chain. While the single market has brought benefits to operators in the supply chain through more market opportunities and a larger customer base, it has also brought challenges. Structural changes have occurred, leading to different levels of bargaining power and imbalances between ...

The Commission proposal aims to strengthen the resilience of weaker operators in the food supply chain and improve its functioning. The supporting impact assessment appears to be substantially constrained by the limited evidence base. The data on the scale of the problem seems limited and precise quantifications of costs and benefits of the option packages was not feasible. The stakeholder consultation activities, on the other hand, have largely followed the requirements of the Better Regulation ...

On 21 November 2017, the European Parliament's Internal Market and Consumer Committee (IMCO) and Legal Affairs Committee (JURI) adopted their joint report on the European Commission's proposal for a directive regulating the private-law aspects of contracts for the supply of digital content and digital services in the internal market. The Council of the EU agreed on a general approach in June 2017. Trilogue meetings began on 5 December 2017 and are still on-going. The main changes proposed by the ...

Im Jahr 2015 hat die Kommission zwei Vorschläge für Richtlinien vorgelegt: eine Richtlinie über bestimmte vertragsrechtliche Aspekte des Online-Warenhandels und eine Richtlinie über bestimmte vertragsrechtliche Aspekte der Bereitstellung digitaler Inhalte. Die beiden Vorschläge müssen im Zusammenhang mit der bestehenden Richtlinie über den Verbrauchsgüterkauf aus dem Jahr 1999 analysiert werden, die gegenwärtig als Teil der REFIT-Übung revidiert wird. Falls die beiden Vorschläge in Kraft treten, ...

Der Richtlinienvorschlag über die Bereitstellung digitaler Inhalte enthält Vorschriften über die vertraglichen Aspekte der Beziehungen zwischen Anbietern und Nutzern digitaler Inhalte. Der sachliche Anwendungsbereich der Richtlinie umfasst nicht nur die Bereitstellung digitaler Inhalte an Verbraucher im engeren Sinne, d. h. die Bereitstellung von Software, digitaler Musik, E-Books, Filmen oder Bildern, sondern auch digitale Dienstleistungen, insbesondere die Vermietung von Online-Computerprogrammen ...

This note seeks to provide an initial analysis of the strengths and weaknesses of the European Commission's Impact Assessment (IA) accompanying the above two Commission proposals (the proposals), submitted on 9 December 2015 and referred to Parliament’s Committee on Internal Market and Consumer Protection. In 2011 the Commission published a proposal for a Regulation of the European Parliament and of the Council on a Common European Sales Law (CESL). The European Parliament adopted its first reading ...

The example of the Democratic Republic of the Congo (DRC) demonstrates how mineral extraction in developing countries may fuel or aggravate internal armed conflicts characterised by extreme levels of violence. In an effort to sever the linkage between mineral extraction and conflict finance, the UN and the OECD have developed guidelines for companies sourcing minerals from conflict areas. While the US has introduced legally binding requirements for corporations, the EU has yet to enact similar legislation ...