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VAT for small enterprises

Briefing 25-10-2018

Value added tax (VAT) is a consumption tax borne by the final consumers and collected by businesses as taxable persons. Businesses have VAT administrative obligations and act as VAT collectors. This generates compliance costs that are higher for small and medium-sized enterprises (SMEs) than for bigger businesses, in spite of the small business exemption, especially in the case of cross-border activities. The proposal for a revision of the VAT Directive relating to the common system of value added ...

A snapshot of industry in Europe

Briefing 14-11-2014

This document draws on the recently published study. How can European Industry contribute to growth and foster European competitiveness, aiming to complement it by presenting an overview of specific indicators that further illustrate the current situation of Europe’s industry.

EU car industry

Briefing 30-09-2013

This document aims to provide a picture of the EU car industry, in particular by looking at car production trends since 2000, at the number of enterprises and the turnover they generated in 2011, and at certain specific developments in the years 2008 to 2011. We learn that the sector employs more than 2 million persons. In 2011, despite the recovery being reflected in a 5% increase in 2011 EU aggregate turnover relative to that of 2008, enterprises manufacturing parts and accessories for motor vehicles ...