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Introducing the definitive VAT system for B2B cross-border trade

15-01-2019

Value added tax (VAT) is a consumption tax borne by the final consumer. It is an important source of revenue for national governments and the European Union (EU) budget. However, the existing rules governing intra-Community trade are 25 years old and the current common EU VAT system is still ‘transitional’. This framework presents problems such as vulnerability to fraud, compliance costs for businesses and also a heavy administrative burden for national authorities. It is under review along the lines ...

Value added tax (VAT) is a consumption tax borne by the final consumer. It is an important source of revenue for national governments and the European Union (EU) budget. However, the existing rules governing intra-Community trade are 25 years old and the current common EU VAT system is still ‘transitional’. This framework presents problems such as vulnerability to fraud, compliance costs for businesses and also a heavy administrative burden for national authorities. It is under review along the lines of the April 2016 VAT Action Plan. The reform of the VAT framework towards a definitive VAT system for intra-Community business-to-business (B2B) transactions is planned in several consecutive steps. The first step focuses on B2B transactions in goods, while the second one in services. Directive 2018/1910, adopted on 4 December 2018, was put forward by the Commission in October 2017 as part of the ‘definitive VAT system package'. The directive amends the VAT Directive (Directive 2006/112/EC) so as to introduce the basic features of the definite VAT system for business-to-business (B2B) goods transactions. Second edition of a briefing originally drafted by Ana Claudia Alfieri. The 'EU Legislation in Progress' briefings are updated at key stages throughout the legislative procedure.

The financing of the ‘Islamic State’ in Iraq and Syria (ISIS)

11-09-2017

Threatening both its caliphate project and its sources of funding, the series of military setbacks that the so-called Islamic State group (IS) as suffered for several months have called into question the group’s very existence. That is not to say that its offensive capabilities will be neutered – the organisation will remain able to employ ’low-cost‘ terrorist attacks to target civilians throughout the Middle East, Africa, Europe, America or Asia. In mobilising Member States to fight against terrorism ...

Threatening both its caliphate project and its sources of funding, the series of military setbacks that the so-called Islamic State group (IS) as suffered for several months have called into question the group’s very existence. That is not to say that its offensive capabilities will be neutered – the organisation will remain able to employ ’low-cost‘ terrorist attacks to target civilians throughout the Middle East, Africa, Europe, America or Asia. In mobilising Member States to fight against terrorism, the European Parliament’s role is crucial. Individually, Member States have an important part to play in effectively implementing common decisions. Their varying levels of engagement, as well as the progress they have made in confronting the financing of terrorism and especially IS, should be considered. An annual reporting framework should be put into place to better evaluate the measures taken by both Member States and the Commission in this area.

Autor extern

Agnès LEVALLOIS, Associate researcher, FRS, France; Jean-Claude COUSSERAN, Associate researcher, FRS, France; Cartographical support: Lionel KERRELLO, Owner, Geo4I, France

ISIL/Da'esh and 'non-conventional' weapons of terror

03-12-2015

The European Union and its Member States must prepare for the possibility of a chemical or biological attack on their territory by the self-styled 'Islamic State' in Iraq and the Levant (known variously as IS, ISIS or ISIL, and by the Arabic acronym 'Da'esh'). Since the beginning of October 2015, terrorist attacks in Ankara, the Sinai Peninsula, Beirut, Paris and Tunis, for which ISIL/Da'esh has claimed responsibility, have cost the lives of 500 people. Immediately following the latest attack in ...

The European Union and its Member States must prepare for the possibility of a chemical or biological attack on their territory by the self-styled 'Islamic State' in Iraq and the Levant (known variously as IS, ISIS or ISIL, and by the Arabic acronym 'Da'esh'). Since the beginning of October 2015, terrorist attacks in Ankara, the Sinai Peninsula, Beirut, Paris and Tunis, for which ISIL/Da'esh has claimed responsibility, have cost the lives of 500 people. Immediately following the latest attack in Paris, the jihadist terrorist group threatened further attacks in European cities. ISIL/Da'esh has vowed that future strikes will be more lethal and even more shocking. This has prompted experts to warn that the group may be planning to try to use internationally banned weapons of mass destruction in future attacks. On 19 November 2015, the French Prime Minister, Manuel Valls, raised the spectre of ISIL/Da'esh planning a chemical or biological attack. At present, European citizens are not seriously contemplating the possibility that extremist groups might use chemical, biological, radiological or nuclear (CBRN) materials during attacks in Europe. Under these circumstances, the impact of such an attack, should it occur, would be even more destabilising. European governments and EU institutions need to be on alert, and should consider publicly addressing the possibility of a terrorist attack using chemical, biological, radiological or even nuclear materials. The EU institutions have devoted considerable efforts to preventing a CBRN attack on European soil and preparing worst-case scenarios. However, some gaps remain, in particular with regard to information-sharing among Member States.

India's armed forces - An overview

23-11-2015

India has the world's third-largest armed forces in terms of personnel numbers. However, although India was also the seventh-biggest spender on military equipment in 2014, the country has a problem of deficiency in equipment. India's defence procurement is still dominated by imports, as the domestic industry is handicapped by inefficiency. New Delhi is thus the world's largest importer of military equipment. Attempts in the past to reform the national security system have also failed.

India has the world's third-largest armed forces in terms of personnel numbers. However, although India was also the seventh-biggest spender on military equipment in 2014, the country has a problem of deficiency in equipment. India's defence procurement is still dominated by imports, as the domestic industry is handicapped by inefficiency. New Delhi is thus the world's largest importer of military equipment. Attempts in the past to reform the national security system have also failed.

The Impact of the 'Defence Package' Directives on European Defence

20-04-2015

In its conclusions on the Common Security and Defence Policy, the December 2013 European Council stressed the importance of ensuring the full and correct implementation and application of the two defence Directives of 2009. The present study intends to provide the Parliament with an initial perspective regarding the state of implementation of the Directive 2009/81/EC on defence and security procurement (Part.1) and the Directive 2009/43/EC on intra-European Union transfers of defence-related products ...

In its conclusions on the Common Security and Defence Policy, the December 2013 European Council stressed the importance of ensuring the full and correct implementation and application of the two defence Directives of 2009. The present study intends to provide the Parliament with an initial perspective regarding the state of implementation of the Directive 2009/81/EC on defence and security procurement (Part.1) and the Directive 2009/43/EC on intra-European Union transfers of defence-related products (Part.2). It undertakes a first assessment of national practices, through qualitative and statistical analysis. It identifies the complex points and obstacles, which, if not overcome, may well call into question the Directives’ expected beneficial effects.

Autor extern

Hélène MASSON, Kévin MARTIN, Yannick QUÉAU and Jihan SENIORA

Minerals from conflict areas: Existing and new responsible‐sourcing initiatives

11-02-2014

The example of the Democratic Republic of the Congo (DRC) demonstrates how mineral extraction in developing countries may fuel or aggravate internal armed conflicts characterised by extreme levels of violence. In an effort to sever the linkage between mineral extraction and conflict finance, the UN and the OECD have developed guidelines for companies sourcing minerals from conflict areas. While the US has introduced legally binding requirements for corporations, the EU has yet to enact similar legislation ...

The example of the Democratic Republic of the Congo (DRC) demonstrates how mineral extraction in developing countries may fuel or aggravate internal armed conflicts characterised by extreme levels of violence. In an effort to sever the linkage between mineral extraction and conflict finance, the UN and the OECD have developed guidelines for companies sourcing minerals from conflict areas. While the US has introduced legally binding requirements for corporations, the EU has yet to enact similar legislation despite calls from the European Parliament and others.

European defence cooperation: New impetus needed

18-12-2013

The December 2013 European Council summit is due to debate the EU's security and defence policy. Many expect the summit to give renewed impetus to European defence, as economic austerity has had a severe impact on the defence budgets and military capabilities of EU Member States (MS). The importance of greater cooperation in further developing the Common Security and Defence Policy (CSDP), in closing capability gaps and in strengthening the European defence industry is increasingly underlined in ...

The December 2013 European Council summit is due to debate the EU's security and defence policy. Many expect the summit to give renewed impetus to European defence, as economic austerity has had a severe impact on the defence budgets and military capabilities of EU Member States (MS). The importance of greater cooperation in further developing the Common Security and Defence Policy (CSDP), in closing capability gaps and in strengthening the European defence industry is increasingly underlined in both academic and official circles. However, MS are still reluctant to cooperate fully in an area they consider clearly a matter of national sovereignty.

The Involvement of Salafism/Wahhabism in the Support and Supply of Arms to Rebel Groups around the World

11-06-2013

The war in Afghanistan is undoubtedly a key moment in the emergence of an armed rebellion in the Muslim world. The impact of this conflict quickly exceeded the borders of Afghanistan to extend Pakistan. Since then, the Iraq war, the civil war that engulfed Syria and the armed conflict in the Sahel have helped to increase guerrillas in the Muslim world. This study aims to analyze the role of the Salafi / Wahhabi networks in financing and arming rebel groups.

The war in Afghanistan is undoubtedly a key moment in the emergence of an armed rebellion in the Muslim world. The impact of this conflict quickly exceeded the borders of Afghanistan to extend Pakistan. Since then, the Iraq war, the civil war that engulfed Syria and the armed conflict in the Sahel have helped to increase guerrillas in the Muslim world. This study aims to analyze the role of the Salafi / Wahhabi networks in financing and arming rebel groups.

Autor extern

Claude MONIQUET (European Strategic Intelligence and Security Center - ESISC, Belgium)

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