6

Ergebnis(se)

Wort/Wörter
Art der Veröffentlichung
Politikbereich
Verfasser
Schlagwortliste
Datum

Controls of cash entering or leaving the European Union

21-06-2017

The anonymity of cash transactions and the illegal nature of the problems identified in the IA bring about considerable challenges for the analysis, including a limited evidence base and trade-offs between the options to tackle the problems and their impact on several Union principles. The mostly qualitative analysis is generally logical and coherent, leading to a pertinent set of preferred options. For various reasons, however, it provides, very little quantification of costs and none of benefits ...

The anonymity of cash transactions and the illegal nature of the problems identified in the IA bring about considerable challenges for the analysis, including a limited evidence base and trade-offs between the options to tackle the problems and their impact on several Union principles. The mostly qualitative analysis is generally logical and coherent, leading to a pertinent set of preferred options. For various reasons, however, it provides, very little quantification of costs and none of benefits, and focuses mainly on administrative burdens for competent authorities. To partly compensate for the lack of reliable data, despite apparent time constraints for the preparation of the evaluation and the IA – both conducted internally – the IA consistently indicates stakeholder views, which appear to support most of the preferred options of the IA, although they cannot be considered representative due to the small number of respondents.

The Consequences of Brexit for the Customs Union and the Internal Market Acquis for Goods

15-06-2017

• The consequences of Brexit depend on the model which will be adopted for the future relationship between the EU and the UK. These models should be compared with a respect to a number of different parameters, which are not confined to substantive trade rules but include also questions of legal effect and dispute settlement. • There are very substantial differences between, on the one hand, the EU Membership and EEA models; and on the other the WTO/FTA models. Those differences are focused on the ...

• The consequences of Brexit depend on the model which will be adopted for the future relationship between the EU and the UK. These models should be compared with a respect to a number of different parameters, which are not confined to substantive trade rules but include also questions of legal effect and dispute settlement. • There are very substantial differences between, on the one hand, the EU Membership and EEA models; and on the other the WTO/FTA models. Those differences are focused on the approach to regulatory convergence and to the legal effects of the agreements and their enforcement.

Updating the EU Customs Code

05-09-2013

The EU's current customs code is still based on procedures involving paper documents. In order to modernise the rules and adapt the legislation to the electronic environment, the European Commission has proposed to amend the pending modified customs code and postpone its full implementation until 2020.

The EU's current customs code is still based on procedures involving paper documents. In order to modernise the rules and adapt the legislation to the electronic environment, the European Commission has proposed to amend the pending modified customs code and postpone its full implementation until 2020.

Administrative Performance Differences between Member States Recovering Traditional Own Resources of the European Union

15-02-2013

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 ...

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.

Externe Autor

James SPENCE (Institut d’Etudes politiques - Sciences Po, Paris, France), and Hans DAVIDS (EurBalance, The Netherlands)

The role of controls in European customs and export and import procedures - considerations for customs governance

11-04-2008

Externe Autor

Juha Hinsta, Director Cross-border Research Association, Lausanne, Switzerland

Options for a Definitive VAT System

01-09-1995

The objective of this study is to provide Members of the Parliament and others with background briefing on the Community's Value Added Tax system, and an examination of options for a 'definitive' VAT system after 1997.

The objective of this study is to provide Members of the Parliament and others with background briefing on the Community's Value Added Tax system, and an examination of options for a 'definitive' VAT system after 1997.

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