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Combating late payment

Briefing 15-02-2024

Presented as part of the 'SME relief package', the initiative aims to tighten the EU's late payment framework and improve its enforcement. It proposes, among other things, to convert the current Late Payment Directive into a regulation, a move that several national parliaments contested. National parliaments also raised subsidiarity and proportionality concerns on several provisions. The impact assessment (IA) adequately justifies the need to revise the late payment framework, and substantiates the ...

This in-depth analysis, produced by the Ex-Post Impact Assessment Unit of the European Parliamentary Research Service (EPRS), aims to present an updated overview of the state of transposition of Directive 2011/7/EU on late payments in commercial transactions. An analysis of the state of implementation and on the operation in practice of the directive is also provided. It has been drafted following the Internal Market and Consumer Protection (IMCO) Committee's first "scrutiny session" with the European ...

This briefing aims to present an initial overview of the state of transposition of Directive 2011/7/EU on late payments in commercial transactions. It has been drafted for the Internal Market and Consumer Protection (IMCO) Committee's first "scrutiny session" with the European Commission, on 23rd June 2015, focussing on this directive. Where available, an analysis on implementation and on the operation in practice of EU law on late payments has also been provided. It is produced by the Ex-Post Impact ...

Background document for the Budgetary Control and Budgets committees' joint hearing on "Control challenges in the EU's own resources system" held on 5 May 2015. This briefing defines and presents the EU budget financing system and highlights discrepancies between Member States. It then discusses key-issues on the GNI-based own resource and the VAT-based own resource.

The annual adjustment of the financing of the EU budget is now in the spotlight. In 2013, around three quarters of the total revenue (€149.5 billion) came from a resource linked to the gross national income (GNI) of EU countries. A resource based on value added tax (VAT) provides another 10% of total revenue. These two resources, together with a series of correction mechanisms, represent the national contributions to the EU budget. Since both resources are linked to statistical aggregates, their ...