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When businesses start operating across borders, they are faced with a new and unfamiliar corporate tax system in each EU Member State. As a result, businesses with cross-border activities have to spend time and resources on understanding and complying with complex local corporate tax rules. This represents a significant administrative burden, in particular for small companies. To lower tax compliance costs, the European Commission tabled on 12 September 2023 a proposal for a Council directive to ...

Victims of terrorism: EU response

Sracfhéachaint 08-03-2024

On 11 March, Europe honours all those who have lost their lives or loved ones to terror. The European Day of Remembrance of Victims of Terrorism was inaugurated after the 2004 Madrid bombings. Protecting victims of terrorism is an essential part of the EU's efforts to address all dimensions of the terrorist threat. In response to the attacks that have hit Europe over the past two decades, the EU has strengthened its rules and sanctions relating to terrorist activities. Ongoing EU action seeks to ...

The European Commission plans to adopt a communication on a European degree in the first quarter of 2024. A future joint European degree could provide a framework to facilitate the development of joint programmes and the delivery of joint degrees offered by multiple higher education institutions across Europe. As a first step, a joint European degree label based on co-created European criteria is being piloted through Erasmus+ projects. Any further steps towards the development of a possible joint ...

In July 2023, the Commission adopted its fourth annual rule of law report, covering judicial independence, the anti-corruption framework, media freedom and checks and balances in all Member States. As in previous years, the European Parliament's Committee on Civil Liberties, Justice and Home Affairs (LIBE) has tabled a motion for a resolution on the report, highlighting progress and identifying areas for possible further improvement.

On 6 November 2023, the Parliament and Council reached a provisional political agreement on a draft regulation on transparency and targeting of political advertising. The Parliament is due to vote at first reading during its February II plenary session. The Council is then expected to finalise the legislative procedure at first reading. Following their formal adoption, the new rules will start applying 18 months after their entry into force. However, those on the non-discriminatory provision of cross-border ...

The revision of the anti smuggling package includes two proposals presented by the Commission in November 2023, revising and amending existing European Union (EU) legislation. The first is a proposal for a directive of the Parliament and of the Council laying down minimum rules to prevent and counter the facilitation of unauthorised entry, transit and stay in the EU, replacing Directive 2002/90/EC and Decision 2002/946/JHA (known collectively as the 'facilitators package'). The second is a proposal ...

This briefing, written by the Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the European Parliament's Committee on Civil Liberties, Justice and Home Affairs - Democracy, Rule of Law and Fundamental Rights Monitoring Group, examines the situation of Democracy, Rule of Law and Fundamental Rights in Estonia and how the values of Article 2 of the TEU are respected and implemented in the country.

On 24 January 2024, the Committee on Legal Affairs approved the compromise text of a proposal to amend the Statute of the Court of Justice of the EU (CJEU). The reform will transfer preliminary reference cases (Article 267 of the Treaty on Functioning of the European Union – TFEU) from the Court of Justice (CJ) to the General Court (GC) in five distinct areas (VAT; excise duties; the Customs Code and tariff; passengers' rights to compensation and assistance; and the greenhouse gas emissions allowance ...

The impact assessment (IA) underpinning the revision of the alternative dispute resolution (ADR) framework presents a robust intervention logic. It puts forward four policy options (including a non-regulatory option) with varying degrees of ambition; however, the description of the different policy options would have benefited from more depth and detail. The IA assesses the policy options in terms of their economic, social and environmental impacts and their effects on fundamental rights. While large ...

This study, commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the LIBE Committee, provides a quantitative and qualitative analysis of how EU law in the Area of Freedom, Security and Justice (AFSJ) is currently enforced. It discusses traditional enforcement tools like infringement actions, budgetary conditionalities and other policy-based monitoring and evaluation methods. Based on this it formulates policy recommendations ...