6

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Protection of EU financial interest on customs and VAT: cooperation of national tax and customs authorities to prevent fraud

08-04-2019

The losses from customs and VAT fraud impact the Member States’ contributions to the EU budget. This study aims to describe the current levels of fraud and map and analyse the effectiveness of the EU cooperation measures in tackling fraud. The first conclusion is that the lack of methodology for measuring customs gap or its elements, such as losses from customs fraud, prevents tailored risk based policy responses. As a second conclusion, current cooperation channels are underused, but recent developments ...

The losses from customs and VAT fraud impact the Member States’ contributions to the EU budget. This study aims to describe the current levels of fraud and map and analyse the effectiveness of the EU cooperation measures in tackling fraud. The first conclusion is that the lack of methodology for measuring customs gap or its elements, such as losses from customs fraud, prevents tailored risk based policy responses. As a second conclusion, current cooperation channels are underused, but recent developments have been positive and new proposals are expected to strengthen the joint fight against fraud.

External author

Deloitte Consulting Johan Van der Paal Aili Nurk Daan de Vlieger Hadrien Janne Maruca de Ramon Philippe Heeren Emma Kissane

Analysis and Effects of the Different Member States’ Customs Sanctioning Systems

15-01-2016

This Study provides an analysis of the effects of the present divergence of the customs sanctioning systems of the Member States of the EU, as well as of the proposal of the European Commission for a Directive to harmonise the customs infringements and sanctions. A number of conclusions and recommendations on the preferred model for the EU is provided. The Study was prepared for Policy Department A on the request of European Parliament´s Committee on the Internal Market and Consumer Protection.

This Study provides an analysis of the effects of the present divergence of the customs sanctioning systems of the Member States of the EU, as well as of the proposal of the European Commission for a Directive to harmonise the customs infringements and sanctions. A number of conclusions and recommendations on the preferred model for the EU is provided. The Study was prepared for Policy Department A on the request of European Parliament´s Committee on the Internal Market and Consumer Protection.

External author

Ruud TUSVELD (PwC), Moritz GODEL (London Economics), André STOOP (PwC) and Matthijs VAN DER KEMP (PwC)

Strengthening EU measures to fight customs fraud

02-09-2015

The European Commission proposed in 2013 to amend existing legislation in order to better combat breaches of EU customs legislation. The EP and Council negotiators amended the proposal to clarify and streamline its provisions, and this new text has now to be adopted by Parliament.

The European Commission proposed in 2013 to amend existing legislation in order to better combat breaches of EU customs legislation. The EP and Council negotiators amended the proposal to clarify and streamline its provisions, and this new text has now to be adopted by Parliament.

Customs Infringements and Sanctions: Initial Appraisal of the Commission's Impact Assessment

15-07-2014

This briefing seeks to provide an initial analysis of the strengths and weaknesses of the European Commission's Impact Assessment (IA) accompanying its proposal for a directive of the European Parliament and of the Council on the Union legal framework for customs infringements and sanctions (COM (2013) 0884), submitted to the Parliament in December 2013. It does not attempt to deal with the substance of the proposals and is drafted for informational and background purposes to assist the IMCO committee ...

This briefing seeks to provide an initial analysis of the strengths and weaknesses of the European Commission's Impact Assessment (IA) accompanying its proposal for a directive of the European Parliament and of the Council on the Union legal framework for customs infringements and sanctions (COM (2013) 0884), submitted to the Parliament in December 2013. It does not attempt to deal with the substance of the proposals and is drafted for informational and background purposes to assist the IMCO committee and its Members in their work.

From Shadow to Formal Economy: Levelling the Playing Field in the Single Market

14-06-2013

The size of the shadow economy in the EU in 2012 is estimated at approximately EUR 235 trillion. The shadow economy represents a threat to the Single Market, leads to substantial budgetary difficulties and puts considerable pressure on legitimate businesses, and in the longer run, limiting the potential growth of the formal economy. A substantial reduction of the size of the shadow economy would ensure that consumers, businesses in the formal economy, and employees are better protected and improve ...

The size of the shadow economy in the EU in 2012 is estimated at approximately EUR 235 trillion. The shadow economy represents a threat to the Single Market, leads to substantial budgetary difficulties and puts considerable pressure on legitimate businesses, and in the longer run, limiting the potential growth of the formal economy. A substantial reduction of the size of the shadow economy would ensure that consumers, businesses in the formal economy, and employees are better protected and improve the level playing field on the Single Market, and could raise up to EUR 285 billion in additional revenues annually.

External author

Patrice Muller (Project Director, London Economics), Gavan Conlon (London Economics), Mark Lewis (London Economics), Iris Mantovani (London Economics)

Administrative Performance Differences between Member States Recovering Traditional Own Resources of the European Union

15-02-2013

The European Commission oversees the recovery by Member States of Traditional Own Resources (TOR), that is customs debt and sugar levies, for the European Union’s budget revenue. It fulfils high standards of control each year. According to the Commission 98 per cent of customs debt identified by Member States is entered in national accounts and transferred as TOR to the EU accounts without particular problems. Yet significant differences of performance exist between Member States. The report examines ...

The European Commission oversees the recovery by Member States of Traditional Own Resources (TOR), that is customs debt and sugar levies, for the European Union’s budget revenue. It fulfils high standards of control each year. According to the Commission 98 per cent of customs debt identified by Member States is entered in national accounts and transferred as TOR to the EU accounts without particular problems. Yet significant differences of performance exist between Member States. The report examines these differences, using published and accessible data to estimate the effects of such differences for the EU budget. It makes recommendations on how to improve even further the collection of this revenue and better safeguard all Member States share in TOR recovery.

External author

James SPENCE (Institut d’Etudes politiques - Sciences Po, Paris, France), and Hans DAVIDS (EurBalance, The Netherlands)

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