3

výsledok(-ky)

Slovo (slová)
Typ publikácie
Oblasť politiky
Autor
Kľúčové slovo
Dátum

More flexible VAT rates

25-10-2018

Value added tax (VAT) is an important source of revenue for national governments and the European Union (EU) budget and, from an economic point of view, a very efficient consumption tax. However, the rules governing value added tax as applied to intra-Community trade are 25 years old and the current common EU VAT system is both complicated and vulnerable to fraud. Businesses doing cross-border trade face high compliance costs and the administrative burden of national tax administrations is also excessive ...

Value added tax (VAT) is an important source of revenue for national governments and the European Union (EU) budget and, from an economic point of view, a very efficient consumption tax. However, the rules governing value added tax as applied to intra-Community trade are 25 years old and the current common EU VAT system is both complicated and vulnerable to fraud. Businesses doing cross-border trade face high compliance costs and the administrative burden of national tax administrations is also excessive. The reform towards the definitive system is planned in several consecutive steps and will take some years. In the meantime, this proposal will amend the VAT Directive (Directive 2006/112/EC) and reform the rules by which Member States set VAT rates. The reform will enter into force when the definitive system is in place; it will give more flexibility to Member States to set VAT rates and will end the current arrangements and their many ad-hoc derogations. Parliament has adopted its non-binding opinion on the proposal, which is now in the hands of the Council. 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. Please note this document has been designed for on-line viewing.

Research for AGRI Committee – New competition rules for the agri-food chain in the CAP post 2020

14-09-2018

In connection with the next reform of the CAP post 2020, the Commission has proposed a new Regulation (COM(2018)394 of 1 June 2018) on the common market organisation, amending Regulation (EU) No 1308/2013 of 13 December 2013 (amended by Regulation (EU) No 2017/2393 of 13 December 2017). This draft regulation does not, however, cover questions on the relationship between the CAP and competition; the proposal does not contain any provisions concerning the responsibilities of professional and interbranch ...

In connection with the next reform of the CAP post 2020, the Commission has proposed a new Regulation (COM(2018)394 of 1 June 2018) on the common market organisation, amending Regulation (EU) No 1308/2013 of 13 December 2013 (amended by Regulation (EU) No 2017/2393 of 13 December 2017). This draft regulation does not, however, cover questions on the relationship between the CAP and competition; the proposal does not contain any provisions concerning the responsibilities of professional and interbranch organisations and the possible conditions of their submission to competition rules. The recent Omnibus Regulation (EU) No 2017/2393 has made changes to the legal framework for the application of competition rules to the agreements and practices of farmers and their associations. However, this new legislative framework is not yet entirely consistent and, in the light of the Court of Justice judgment handed down on 14 November 2017 in the Endive case, the progress ought to be consolidated and clarified in order to guarantee the real effectiveness of these provisions and greater legal certainty for operators. This study analyses the development of the relationship between the CAP and the competition rules and highlights the need to take corrective action with respect to current farming legislation to ensure that the CAP has primacy over the competition rules and the implementation of the objectives set out in Article 39 of the Treaty.

Externý autor

C. Del Cont; A. Iannarelli

Empowerment of national competition authorities

13-07-2017

The IA consistently emphasises the benefits of effective enforcement of EU competition law throughout the EU and assesses the contribution of the screened policy options to the general and specific objectives of the proposal. Its strengths lie in the solid expertise, based on internal and external research, its clear structure and its overall coherence. The analysis of the problems and their causes, and of the objectives, is comprehensive and concise. However, despite a clear attempt to comply with ...

The IA consistently emphasises the benefits of effective enforcement of EU competition law throughout the EU and assesses the contribution of the screened policy options to the general and specific objectives of the proposal. Its strengths lie in the solid expertise, based on internal and external research, its clear structure and its overall coherence. The analysis of the problems and their causes, and of the objectives, is comprehensive and concise. However, despite a clear attempt to comply with the BR guidelines, there are some weaknesses. These include the limited quantification of costs and benefits, the rather limited range of policy options – considering that option 1 and 2 are identified from the start as being ineffective – and the limited assessment of the options, except for option 3, which appears to have been identified very early in the process as the preferred option. Finally, the IA does not develop any operational objectives for the preferred option. Consequently, the proposed core indicators relate to the specific objectives, which, in this case, are rather general. This might imply some challenges for the monitoring, measuring and evaluation of the implementation of the provisions in the future.

Nadchádzajúce podujatia

28-09-2020
Seventh meeting of the Joint Parliamentary Scrutiny Group (JPSG) on Europol
Ďalšie podujatia -
LIBE
29-09-2020
EPRS online Book Talk | Working for Obama and Clinton on Europe [...]
Ďalšie podujatia -
EPRS
30-09-2020
EPRS online policy roundtable: Plastics and the circular economy
Ďalšie podujatia -
EPRS

Partneri