203

résultat(s)

Mot(s)
Type de publication
Auteur
Mot-clé
Date

Payment service providers and the fight against e-commerce VAT fraud

24-10-2019

This briefing analyses the quality of the IA accompanying the Commission’s proposal to transmit payment service providers’ data to the national tax authorities of the EU Member States in order to combat cross-border e-commerce VAT fraud. The IA focuses on the economic impacts, namely the potential recovery of VAT loss by Member States, which is expected to outweigh the costs of the initiative (even though benefits and costs could not be quantified with certainty). Regional divergences are acknowledged ...

This briefing analyses the quality of the IA accompanying the Commission’s proposal to transmit payment service providers’ data to the national tax authorities of the EU Member States in order to combat cross-border e-commerce VAT fraud. The IA focuses on the economic impacts, namely the potential recovery of VAT loss by Member States, which is expected to outweigh the costs of the initiative (even though benefits and costs could not be quantified with certainty). Regional divergences are acknowledged in the IA, but not assessed. The IA also admits that a key assumption, the improved cooperation with third countries, remains uncertain (it could imply counterproductive trade diversion towards extra-EU areas).

Revision of the EU system for monitoring, reporting and verifying CO2 emissions from ships

18-10-2019

This initial appraisal assesses the strengths and weaknesses of the European Commission's impact assessment accompanying its proposals to revise the EU system to monitor, report, and verify CO2 emissions from ships, established by Regulation (EU) 2015/757. The proposal envisages aligning partially the EU system with the system adopted by the International Maritime Organization to monitor and report ship's fuel oil consumption. While the IA clearly identifies the problem – to facilitate the simultaneous ...

This initial appraisal assesses the strengths and weaknesses of the European Commission's impact assessment accompanying its proposals to revise the EU system to monitor, report, and verify CO2 emissions from ships, established by Regulation (EU) 2015/757. The proposal envisages aligning partially the EU system with the system adopted by the International Maritime Organization to monitor and report ship's fuel oil consumption. While the IA clearly identifies the problem – to facilitate the simultaneous application of the EU and IMO systems – its evolution could have been substantiated further. The general objectives identified by the IA are not entirely consistent with the manner in which the problem was defined; furthermore, there are no specific objectives, contrary to the requirements of the Better Regulation guidelines. The operational objective identified is not defined in operational terms. The only two options considered for further assessment, in addition to the baseline, do not appear to be substantially very different from each other, with the third option even being judged artificial by the Commission’s Regulatory Scrutiny Board. Moreover, the IA does not appear to have succeeded in structuring these two options convincingly. The analysis regarding the impacts of the identified options is very succinct. The Commission consulted a wide range of stakeholders, whose views were satisfactorily reported in the IA and were taken into account when considering the policy options. Overall, the IA appears to have taken on board most of the RSB's recommendations. However, the final revision of the IA report does not appear to have quantified the cost savings of the preferred option, as demanded by the RSB, and still contains Option 3, which the RSB had recommended to discard. As the IA does not explain how it has addressed the Board's suggestion regarding Option 3, it is unclear whether any changes were made to it or it was left untouched. Finally, the legislative proposal seems to be substantially consistent with the analysis carried out in the IA.

The European Council's role in the EU policy cycle

02-09-2019

Since its establishment in 1975, the European Council, which is made up of the Since its establishment in 1975, the European Council, which is made up of the Heads of State or Government of EU Member States, has wielded considerable influence over the development of the European Union. According to the Treaties, the European Council's primary role is to 'define the general political directions and priorities' (Article 15(1) of the Treaty on European Union). This role has rapidly evolved over the ...

Since its establishment in 1975, the European Council, which is made up of the Since its establishment in 1975, the European Council, which is made up of the Heads of State or Government of EU Member States, has wielded considerable influence over the development of the European Union. According to the Treaties, the European Council's primary role is to 'define the general political directions and priorities' (Article 15(1) of the Treaty on European Union). This role has rapidly evolved over the past decade, and today the European Council's involvement in the EU policy cycle is much broader, covering tasks from agenda-setting to exercising scrutiny. In practice, its activities often exceed the role envisaged in the Treaties. This level of involvement has a significant impact both on the role of the other EU institutions within the policy cycle and the functioning of the ordinary legislative procedure.

Impact Assessment and European Added Value work during the eighth legislative term, 2014-2019

03-07-2019

The responsibility for better law-making is shared between the European Union institutions. In recent years Parliament has developed its own instruments to guarantee proper and independent assessment and to support parliamentary committees in their work. The concept of impact assessment is applied throughout the whole policy cycle – on both an ex-ante and an ex-post basis – from the design of legislation through to its implementation, evaluation and revision. The European Parliament also advocates ...

The responsibility for better law-making is shared between the European Union institutions. In recent years Parliament has developed its own instruments to guarantee proper and independent assessment and to support parliamentary committees in their work. The concept of impact assessment is applied throughout the whole policy cycle – on both an ex-ante and an ex-post basis – from the design of legislation through to its implementation, evaluation and revision. The European Parliament also advocates a proper assessment of European added value, in terms of what savings will result from a European solution and if supplementary costs would arise in the absence of a European solution. This briefing provides a look back over five years’ experience in support of better regulation for the benefit of citizens.

The relationship between artistic activities and digital technology development

03-05-2019

This report examines how digital technology change is affecting artistic activity and how artistic activity is affecting digital technology. Artistic activity is broadly defined to include design, film, computer games, architecture, music and fashion as well as art. The focus is on digital technology’s role in creative activity. The study examines global trends with a particular focus on the European Union (EU). It describes likely future trends and sets out policy options to encourage activity at ...

This report examines how digital technology change is affecting artistic activity and how artistic activity is affecting digital technology. Artistic activity is broadly defined to include design, film, computer games, architecture, music and fashion as well as art. The focus is on digital technology’s role in creative activity. The study examines global trends with a particular focus on the European Union (EU). It describes likely future trends and sets out policy options to encourage activity at the intersection of artistic and technological skills.

Auteur externe

DG, EPRS

An EU framework to facilitate investments in environmentally sustainable economic activities

12-04-2019

This initial appraisal assesses the strengths and weaknesses of the European Commission's impact assessment accompanying its proposals for three regulations on: establishing a framework to facilitate sustainable investment disclosures relating to sustainable investments and sustainability risks; and on introducing two new categories of carbon benchmarks in the (benchmark) Regulation (EU) 2016/1011. The legislative package on sustainable finance deals with technical and inherently complex issues; ...

This initial appraisal assesses the strengths and weaknesses of the European Commission's impact assessment accompanying its proposals for three regulations on: establishing a framework to facilitate sustainable investment disclosures relating to sustainable investments and sustainability risks; and on introducing two new categories of carbon benchmarks in the (benchmark) Regulation (EU) 2016/1011. The legislative package on sustainable finance deals with technical and inherently complex issues; it is therefore not surprising that the IA accompanying it reflects such a complexity, which is not always dealt with in a clear and immediately understandable way. This might also explain the double negative opinions, unusually followed in this case by a positive opinion with reservations issued by the Commission's Regulatory Scrutiny Board (RSB). The consequences of the two identified problems (lack of incentives to consider ESG factors and high search costs faced by end-investors), and how they would evolve without EU action, are described in a satisfactory way, as well as their underlying drivers. As required, the IA identifies general and specific objectives, but no operational objectives that would have informed about how the preferred options are expected to operate in practice. This is very likely due to the fact the operational aspects of the proposals are envisaged to be defined, and analytically developed, by subsequent delegated acts. The IA's preferred options are selected after considering both a non-legislative and a regulatory approach, although two of them contains some aspects that are not entirely clear. As regards its scope, the IA has only partially succeeded in explaining the impacts considered in an entirely satisfactory way. The IA does not include an analysis of competitiveness nor an analysis of impacts, if any, on SMEs. The evidence included in the IA provides ample and detailed insights into the issues considered and some methodological limitations, regarding the proposal on low carbon and positive carbon impact benchmarks are acknowledged in the IA. The Commission has consulted extensively a broad range of stakeholders, whose views have been satisfactorily reported in the IA or in a separate document containing the results of the second open public consultation. Overall, the IA appears to have addressed the majority of the improvements requested by the RSB. Finally, the legislative proposals seem to be consistent with the analysis carried out in the IA.

How artificial intelligence works

14-03-2019

This briefing provides accessible introductions to some of the key techniques that come under the AI banner, grouped into three sections to give a sense the chronology of its development. The first describes early techniques, described as ‘symbolic AI’ while the second focusses on the ‘data driven’ approaches that currently dominate and the third looks towards possible future developments. By explaining what is ‘deep’ about deep learning and showing that AI is more maths than magic, the briefing ...

This briefing provides accessible introductions to some of the key techniques that come under the AI banner, grouped into three sections to give a sense the chronology of its development. The first describes early techniques, described as ‘symbolic AI’ while the second focusses on the ‘data driven’ approaches that currently dominate and the third looks towards possible future developments. By explaining what is ‘deep’ about deep learning and showing that AI is more maths than magic, the briefing aims to equip the reader with the understanding they need to engage in clear-headed reflection about AI’s opportunities and challenges, and meaningful debates about its development.

What if your emotions were tracked to spy on you?

13-03-2019

Recent reports of celebrity singer, Taylor Swift, deploying facial recognition technology to spot stalkers at her concerts raised many eyebrows. What started out as a tool to unlock your smartphone or tag photos for you on social media is surreptitiously becoming a means of monitoring people in their daily lives without their consent. What impact and implications are facial recognition technology applications likely to have, and what can be done to ensure the fair engagement of this technology with ...

Recent reports of celebrity singer, Taylor Swift, deploying facial recognition technology to spot stalkers at her concerts raised many eyebrows. What started out as a tool to unlock your smartphone or tag photos for you on social media is surreptitiously becoming a means of monitoring people in their daily lives without their consent. What impact and implications are facial recognition technology applications likely to have, and what can be done to ensure the fair engagement of this technology with its users and the public at large?

Setting minimum requirements for water reuse

06-09-2018

The Commission proposal aims to increase the uptake of water reuse for agricultural irrigation. The supporting impact assessment (IA) is based on extensive data and analysis. The range of options, the scope and the analysis of impacts, and the stakeholder consultation seem to have been done in line with the Better Regulation Guidelines. However, the objectives set in the IA are not time-bound, nor measurable. Furthermore, proportionality of the options and the presentation of the problem could be ...

The Commission proposal aims to increase the uptake of water reuse for agricultural irrigation. The supporting impact assessment (IA) is based on extensive data and analysis. The range of options, the scope and the analysis of impacts, and the stakeholder consultation seem to have been done in line with the Better Regulation Guidelines. However, the objectives set in the IA are not time-bound, nor measurable. Furthermore, proportionality of the options and the presentation of the problem could be improved.

Streamlining measures for advancing the realisation of the Trans-European Transport Network

28-08-2018

Removing obstacles to investments in infrastructure projects, like the Trans-European Transport network (TEN-T), contributes to the Investment Plan for Europe. The European Commission recently issued a legislative proposal to streamline measures for advancing realisation of the TEN-T, as problems concerning delays and legal uncertainties impact on the effective completion. This briefing provides an initial analysis of the strengths and weaknesses of the European Commission’s impact assessment accompanying ...

Removing obstacles to investments in infrastructure projects, like the Trans-European Transport network (TEN-T), contributes to the Investment Plan for Europe. The European Commission recently issued a legislative proposal to streamline measures for advancing realisation of the TEN-T, as problems concerning delays and legal uncertainties impact on the effective completion. This briefing provides an initial analysis of the strengths and weaknesses of the European Commission’s impact assessment accompanying the above-mentioned proposal and assesses in particular to what extent the requirements of the Commission's own Better Regulation Guidelines have been respected. Overall, the impact assessment appears to provide a comprehensive problem analysis and to link it with objectives and options. However, some issues could have been further explained and the objectives could have been more specific. Greater attention could also have been given to the initiative’s impact on SMEs and more detailed information provided about the respondents in the consultation process.

Evénements à venir

10-12-2019
EU institutional dynamics: Ten years after the Lisbon Treaty
Autre événement -
EPRS
11-12-2019
Take-aways from 2019 and outlook for 2020: What Think Tanks are Thinking
Autre événement -
EPRS

Partenaires

Restez connectés

email update imageSystème d'alertes email

Le système d'alertes email, qui envoie directement les dernières informations à votre adresse électronique, vous permet de suivre toutes les personnes et tous les événements liés au Parlement. Ceci inclut les dernières nouvelles des députés, les services d'information ou le Think Tank.

Le système est accessible partout sur le site du Parlement. Pour vous abonner et recevoir les notifications du Think Tank, il suffit de communiquer votre adresse email, de sélectionner le thème qui vous intéresse, d'indiquer la fréquence (quotidienne, hebdomadaire ou mensuelle) et de confirmer votre enregistrement en cliquant sur le lien envoyé par email.

RSS imageFlux RSS

Ne manquez aucune information ou mise à jour du site du Parlement européen grâce à notre flux RSS.

Veuillez cliquer sur le lien ci-dessous afin de configurer votre flux.