28

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VAT Fraud: Economic Impact, Challenges and Policy Issues

15-10-2018

Each year, the EU Member States lose billions of euros in VAT revenues on account of fraud. As the EU VAT system is undergoing profound modernisation, this study seeks (i) to take stock of the current state of play, (ii) to assess the current regulatory framework and the proposals under discussion, and (iii) to offer a selection of recommendations. An initial conclusion is that, while the European Commission has put a considerable amount of work into the modernisation of the EU VAT system, remaining ...

Each year, the EU Member States lose billions of euros in VAT revenues on account of fraud. As the EU VAT system is undergoing profound modernisation, this study seeks (i) to take stock of the current state of play, (ii) to assess the current regulatory framework and the proposals under discussion, and (iii) to offer a selection of recommendations. An initial conclusion is that, while the European Commission has put a considerable amount of work into the modernisation of the EU VAT system, remaining risks of fraud cannot be ignored. A second substantial conclusion is that a different approach and the use of new technologies would allow the Member States to remove significant obstacles that currently impede an effective fight against VAT fraud. This study was provided by Policy Department A at the request of the TAX3 Committee.

Externe Autor

Marie LAMENSCH, Emanuele CECI

Plenary round-up – Strasbourg, October I 2018

05-10-2018

The highlight of the October I plenary session was the debate on the preparation of the European Council meeting on 18 and 19 October 2018. The series of debates on the Future of Europe continued, this time with the Prime Minister of Estonia, Jüri Ratas. Montenegro's President, Milo Đukanović, also addressed Parliament in a formal sitting. Parliament adopted, inter alia, legislative proposals on: audiovisual media services; VAT rules; strengthening the EU Agency for Criminal Justice Cooperation ( ...

The highlight of the October I plenary session was the debate on the preparation of the European Council meeting on 18 and 19 October 2018. The series of debates on the Future of Europe continued, this time with the Prime Minister of Estonia, Jüri Ratas. Montenegro's President, Milo Đukanović, also addressed Parliament in a formal sitting. Parliament adopted, inter alia, legislative proposals on: audiovisual media services; VAT rules; strengthening the EU Agency for Criminal Justice Cooperation (Eurojust); mutual recognition of freezing and confiscation of criminal assets; the free flow of non-personal data within the EU; health technology assessment; and emission performance standards for new passenger cars and light commercial vehicles. Parliament also voted its public procurement package, as well as a report on an amending budget regarding changes to pre-accession aid to Turkey.

Agentur der Europäischen Union für justizielle Zusammenarbeit in Strafsachen (Eurojust)

26-09-2018

Seit der Einrichtung von Eurojust im Jahr 2002 wurde die Agentur zu einem wichtigen Akteur bei der justiziellen Zusammenarbeit in Strafsachen. Angesichts des in den nächsten Jahren zu erwartenden Anstiegs der internationalen Kriminalität muss ihre Stellung gestärkt und ihre Effizienz bei der Bekämpfung grenzüberschreitender Kriminalität gesteigert werden. Dies wird durch Artikel 85 des Vertrags über die Arbeitsweise der Europäischen Union (AEUV) ermöglicht. In der Oktober-I-Plenartagung soll das ...

Seit der Einrichtung von Eurojust im Jahr 2002 wurde die Agentur zu einem wichtigen Akteur bei der justiziellen Zusammenarbeit in Strafsachen. Angesichts des in den nächsten Jahren zu erwartenden Anstiegs der internationalen Kriminalität muss ihre Stellung gestärkt und ihre Effizienz bei der Bekämpfung grenzüberschreitender Kriminalität gesteigert werden. Dies wird durch Artikel 85 des Vertrags über die Arbeitsweise der Europäischen Union (AEUV) ermöglicht. In der Oktober-I-Plenartagung soll das Parlament über den Vorschlag für eine Verordnung abstimmen, der auf die Modernisierung des Rechtsrahmens der Agentur und auf die Straffung ihrer Funktionsweise und ihres Aufbaus abzielt.

The EU-UK relationship beyond Brexit: options for Police Cooperation and Judicial Cooperation in Criminal Matters

17-07-2018

This study, commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the LIBE Committee, provides expertise on the legal, institutional and technical implications of the UK’s future relationship with the EU after Brexit in the areas of police cooperation and judicial cooperation in criminal matters (Chapters 4 and 5 of Title V TFEU).

This study, commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the LIBE Committee, provides expertise on the legal, institutional and technical implications of the UK’s future relationship with the EU after Brexit in the areas of police cooperation and judicial cooperation in criminal matters (Chapters 4 and 5 of Title V TFEU).

Externe Autor

Mirja GUTHEIL, Optimity Advisors; Quentin LIGER, Optimity Advisors; Aurélie HEETMAN, Optimity Advisors; Max HENLEY, Optimity Advisors; Harry HEYBURN, Optimity Advisors.

Die institutionelle Architektur der Betrugsbekämpfung der EU: Übersicht über ein Netz

18-06-2018

In der Europäischen Union sind verschiedene Institutionen, Agenturen und andere Einrichtungen (zusammen als „EU-Behörden“ bezeichnet) an der Vorbeugung und dem Kampf gegen Betrug zulasten des EU-Haushalts beteiligt. Diese EU-Behörden und die Maßnahmen, die sie durchführen – einschließlich Politikgestaltung, Überwachung sowie operativer Aufgaben – bilden ein mehrschichtiges Netz, an dem auch die Mitgliedstaaten und internationale Organisationen beteiligt sind. Auf nationaler Ebene tragen die dort ...

In der Europäischen Union sind verschiedene Institutionen, Agenturen und andere Einrichtungen (zusammen als „EU-Behörden“ bezeichnet) an der Vorbeugung und dem Kampf gegen Betrug zulasten des EU-Haushalts beteiligt. Diese EU-Behörden und die Maßnahmen, die sie durchführen – einschließlich Politikgestaltung, Überwachung sowie operativer Aufgaben – bilden ein mehrschichtiges Netz, an dem auch die Mitgliedstaaten und internationale Organisationen beteiligt sind. Auf nationaler Ebene tragen die dort zuständigen Behörden dazu bei, betrügerisches Verhalten im Umgang mit Geldern der Europäischen Union aufzudecken, zu verfolgen und an die Kommission zu berichten. Gleichzeitig koordiniert eine Reihe internationaler Organisationen über verschiedene Länder und Rechtssysteme hinweg Bemühungen im Rahmen der Betrugsbekämpfung. Die vorliegende Analyse bietet einen Überblick über dieses Netz, mit einem Schwerpunkt auf dem institutionellen Rahmen der Europäischen Union.

The return of foreign fighters to EU soil: Ex-post evaluation

15-05-2018

Since the Syrian conflict began in 2011, thousands of EU nationals have travelled or attempted to travel in conflict zones in Iraq and Syria to join insurgent terrorist groups, such as ISIL/Da'esh ('Islamic State'). Of those, it has been estimated that around 30 % have already returned to their home countries. The issue of foreign fighters has been high on the political agenda at both Member State and EU level for the last five years and touches upon a wide range of policies: policies related to ...

Since the Syrian conflict began in 2011, thousands of EU nationals have travelled or attempted to travel in conflict zones in Iraq and Syria to join insurgent terrorist groups, such as ISIL/Da'esh ('Islamic State'). Of those, it has been estimated that around 30 % have already returned to their home countries. The issue of foreign fighters has been high on the political agenda at both Member State and EU level for the last five years and touches upon a wide range of policies: policies related to the prevention of radicalisation; to information exchange at EU level; to criminal justice responses to returnees; to disengagement/deradicalisation inside and outside prisons. This study aims at outlining the EU response to the issue of returning foreign fighters and their families. It furthermore examines how six Member States have responded to this phenomenon so far (Belgium, Denmark, Germany, France, the Netherlands and the UK). These Member States are confronted with significant challenges in dealing with foreign fighters that combine legal, ethical and practical questions regarding their obligations and capabilities as regards the handling of the foreign fighters still abroad and the returnees already on EU soil. Meanwhile, Member States' existing programmes aiming at tackling radicalisation are difficult to evaluate, leading to uncertainties as regards the efficiency of current practices.

Externe Autor

The external study was written by Dr Francesco Ragazzi (Assistant Professor at Leiden University, the Netherlands) and Josh Walmsley (Independent Researcher) at the request of the Ex-Post Evaluation Unit of the Directorate for Impact Assessment and European Added Value, within the Directorate-General for Parliamentary Research Services (EPRS) of the Secretariat of the European Parliament.

Jahresbericht 2016 über den Schutz der finanziellen Interessen der EU – Betrugsbekämpfung

25-04-2018

2016 wurden der Kommission 19 080 Unregelmäßigkeiten zu Lasten des EU-Haushalts gemeldet, was einem Rückgang von 15 % gegenüber 2015 darstellt. Zudem verringerte sich das Schadensvolumen der Unregelmäßigkeiten von 3,21 Mrd. EUR 2015 um 8 % auf 2,97 Mrd. EUR 2016. In 1 410 Fällen der Gesamtzahl an Fällen handelte es sich um betrügerische Unregelmäßigkeiten, die einem Schadensvolumen von 391 Mio. EUR entsprachen.

2016 wurden der Kommission 19 080 Unregelmäßigkeiten zu Lasten des EU-Haushalts gemeldet, was einem Rückgang von 15 % gegenüber 2015 darstellt. Zudem verringerte sich das Schadensvolumen der Unregelmäßigkeiten von 3,21 Mrd. EUR 2015 um 8 % auf 2,97 Mrd. EUR 2016. In 1 410 Fällen der Gesamtzahl an Fällen handelte es sich um betrügerische Unregelmäßigkeiten, die einem Schadensvolumen von 391 Mio. EUR entsprachen.

A Review and Assessment of EU Drug Policy

28-11-2016

This study, commissioned by the European Parliament's Policy Department for Citizens' Rights and Constitutional Affairs at the request of the LIBE Committee, provides an overview of the drug policies in international fora, at EU level, in seven Member States and in three non-EU countries. The study highlights the very different approaches taken and their varying level of effectiveness.

This study, commissioned by the European Parliament's Policy Department for Citizens' Rights and Constitutional Affairs at the request of the LIBE Committee, provides an overview of the drug policies in international fora, at EU level, in seven Member States and in three non-EU countries. The study highlights the very different approaches taken and their varying level of effectiveness.

Externe Autor

Mirja GUTHEIL, Quentin LIGER, Aurelie HEETMAN, James EAGER and Solveig BOURGEON (Optimity Advisors)

Towards a European Public Prosecutor’s Office (EPPO)

17-11-2016

This study, commissioned by the European Parliament’s Policy Department for Citizens' Rights and Constitutional Affairs at the request of the LIBE Committee, analyses the proposal for a Regulation establishing the EPPO. The evolution of the text is analysed through a comparison between the initial Commission proposal and the current version of the text (dated of 28 October 2016). The paper assesses whether the EPPO, as it is currently envisaged, would fit the objectives assigned to it, whether it ...

This study, commissioned by the European Parliament’s Policy Department for Citizens' Rights and Constitutional Affairs at the request of the LIBE Committee, analyses the proposal for a Regulation establishing the EPPO. The evolution of the text is analysed through a comparison between the initial Commission proposal and the current version of the text (dated of 28 October 2016). The paper assesses whether the EPPO, as it is currently envisaged, would fit the objectives assigned to it, whether it will have some added value, and whether it will be able to function efficiently and in full respect of fundamental rights. It focuses on the main issues at stake and controversial points of discussion, namely the EPPO institutional design, some material issues, its procedural framework, and its relations with its partners.

Externe Autor

Anne WEYEMBERGH (Université Libre de Bruxelles and Coordinator of the European Criminal Law Academic Network - ECLAN) and Chloé BRIERE (Université Libre de Bruxelles, Belgium)

Match-fixing: Issues and policy responses

05-04-2016

As sport has grown increasingly popular worldwide, it has become a greater target for individuals and groups of people wishing to take advantage of its lucrative aspects. A conservative Interpol estimate for the period 1 June 2012 to 31 May 2013 indicates that match-fixing – i.e. the manipulation of results of sporting contests, or elements within a game – has been reported in over 70 countries across six continents, for football alone. Globalisation has further aggravated the phenomenon, with transnational ...

As sport has grown increasingly popular worldwide, it has become a greater target for individuals and groups of people wishing to take advantage of its lucrative aspects. A conservative Interpol estimate for the period 1 June 2012 to 31 May 2013 indicates that match-fixing – i.e. the manipulation of results of sporting contests, or elements within a game – has been reported in over 70 countries across six continents, for football alone. Globalisation has further aggravated the phenomenon, with transnational criminal organisations taking advantage of changes in regulations, and flaws in legal and judicial systems. Various sports have been affected by match-fixing, even though most cases occur in cricket, football, and tennis. Contests are not always rigged by individual players or referees; some cases involve coaches, club managers, and more unexpectedly, maintenance staff. Match-fixing is often linked to gambling, with criminal networks exploiting unregulated gambling markets, notably in Asia. In the EU, the Framework Decisions on combatting corruption and the fight against organised crime underpin the operational work carried out by Europol and Eurojust. However, their provisions are still insufficiently well enacted by EU countries. The impact of international legal instruments, such as the United Nations and Council of Europe conventions, is also limited, since their provisions are not mandatory. In this context, the International Olympic Committee, due to its political, social and sporting authority, appears as a key factor in the continuing fight against manipulation in sport.

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