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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 ...

Am 16. Januar wird das Europäische Parlament auf seiner Plenartagung das 30-jährige Bestehen des Binnenmarkts würdigen. Darüber hinaus soll das Europäische Parlament über einen Entschließungsantrag abstimmen, der am 12. Dezember 2022 vom Ausschuss für Binnenmarkt und Verbraucherschutz angenommen wurde. Die Kommission kündigte in ihrem Arbeitsprogramm für 2023 an, zu Beginn des ersten Quartals des Jahres eine Mitteilung zum 30-jährigen Bestehen des Binnenmarkts zu veröffentlichen.

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 ...

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.

Die Steuerhoheit gehört zu den grundlegenden Souveränitätsrechten der Mitgliedstaaten der EU, die der Union in diesem Bereich nur begrenzte Befugnisse zugemessen haben. Die Ausarbeitung von Steuervorschriften auf Unionsebene zielt auf ein reibungsloses Funktionieren des Binnenmarkts ab, wobei die Harmonisierung der indirekten Steuern bereits weiter vorangeschritten ist als jene der direkten Steuern. Parallel zu diesen Bemühungen intensiviert die Union die Bekämpfung von Steuerhinterziehung und -vermeidung ...