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VAT in the digital age

Briefing 16-11-2023

Value added tax (VAT) is one of the key revenue raisers in national budgets, accounting on average for almost a fifth of all tax revenue collected in the EU. Yet, sizeable amounts of VAT revenue are lost to fraud. Moreover, VAT rules place a considerable administrative burden on businesses. Therefore, to help strengthen the fight against VAT fraud and reduce this burden, the European Commission tabled a three-part proposal for a directive on VAT in the digital age, on 8 December 2022. The proposal ...

Cette étude, commandée par le département thématique des droits des citoyens et des affaires constitutionnelles du Parlement européen à la demande de la commission des libertés civiles, de la justice et des affaires intérieures, analyse les deux directives portant sur des normes applicables aux organismes pour l’égalité de traitement proposées par la Commission en 2022 et formule des recommandations à leur sujet. L’étude examine la situation actuelle des organismes pour l’égalité de traitement. Elle ...

More flexible VAT rates

Briefing 26-09-2022

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 almost 30 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 ...

In 2014, the Commission presented a proposal for a regulation on medicated feed with the aim to update and harmonise rules that dated from 1990 and were laid out in a directive. Patchy national implementation was causing difficulties for producers, animal holders and the single market. Due to the strong correlation between the proposal on medicated feed and the draft regulation on veterinary medicinal products, legislative work on both acts was being coordinated to assure consistency between their ...

Certain goods and technologies have legitimate civilian applications but can also be used for military purposes; so-called 'dual-use' goods are subject to the European Union's export control regime. The regime has just been revised, mainly to take account of significant technological developments, increase transparency and create a more level playing field among EU Member States. The proposed regulation will recast the regulation in force since 2009. Among other elements, the proposal explicitly ...

This in-depth analysis was commissioned by the European Parliament’s Committee of Inquiry on the Protection of Animals during Transport (ANIT). The paper provides an analysis of the main drivers and key features of livestock transport within the EU and to third countries.

Value added tax (VAT) fraud has an extensive impact on the European Union (EU) budget. As missing trader intra-community (MTIC) fraud is the biggest kind of VAT fraud it would be beneficial to fight this kind of fraud to a larger extent.

Il existe des biens et des technologies qui se prêtent à des applications civiles légitimes mais qui peuvent également être utilisés à des fins militaires. Ces biens et technologies, dits «à double usage», sont soumis au régime de contrôle des exportations de l’Union européenne. Le régime de contrôle de l’Union est en cours de révision, principalement pour tenir compte des évolutions technologiques importantes survenues, accroître la transparence et créer des conditions de concurrence plus équitables ...

The EU’s annual report on arms export control presently lags behind the national reports of many countries. The introduction of a searchable online database will be a substantial step in increasing the user-friendliness of the report. This paper makes recommendations with regard to readability, comprehensiveness and comparability. Perhaps the principal recommendation is that steps be taken to harmonise the data provided under the categories ‘licensed value’ and ‘actual exports’, which are presently ...

Every year, millions of live animals are transported within and outside European Union (EU) territory for trade purposes. EU legislation regulates the protection of animals during transport, but reports of breaches of the rules and accidents raise doubts on the transport of live animals and have rekindled the debate on the need to improve the current legislation.