Administrative Performance Differences between Member States Recovering Traditional Own Resources of the European Union
The European Commission oversees the recovery by Member States of Traditional Own Resources (TOR), that is customs debt and sugar levies, for the European Union’s budget revenue. It fulfils high standards of control each year. According to the Commission 98 per cent of customs debt identified by Member States is entered in national accounts and transferred as TOR to the EU accounts without particular problems. Yet significant differences of performance exist between Member States. The report examines these differences, using published and accessible data to estimate the effects of such differences for the EU budget. It makes recommendations on how to improve even further the collection of this revenue and better safeguard all Member States share in TOR recovery.
Študija
Zunanji avtor
James SPENCE (Institut d’Etudes politiques - Sciences Po, Paris, France), and Hans DAVIDS (EurBalance, The Netherlands)
O dokumentu
Vrsta publikacije
Politično področje
Ključna beseda
- carinska goljufija
- carinska politika
- carinske dajatve
- carinske formalnosti
- carinski dolg
- država članica EU
- ekonomska geografija
- EVROPSKA UNIJA
- FINANCE
- finance EU
- GEOGRAFIJA
- goljufije zoper EU
- lastna sredstva
- obdavčenje
- pobiranje davka
- pravo Evropske unije
- primerjalna presoja
- PROIZVODNJA, TEHNOLOGIJA IN RAZISKOVANJE
- tehnologija in tehnični predpisi
- TRGOVINA