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The rise of e-commerce has required the system of value-added tax (VAT) to adapt and ensure that the rules allow for a smooth and fraud-proof transaction between customer and seller. The major overhaul of the VAT rules for e-commerce in 2021 introduced a series of important simplifications for businesses, such as the creation of an import one-stop shop (IOSS). The IOSS allows businesses to declare and remit VAT on all their business-to-consumer (B2C) distance sales of imported goods across the EU ...

The food supply chain ensures that food and drink products are delivered to the public. It affects all consumers in the EU. The final price paid by the consumer is impacted by the number of participants in the food supply chain. While the single market has brought benefits to operators in the supply chain through more market opportunities and a larger customer base, it has also brought challenges. Structural changes have occurred, leading to different levels of bargaining power and imbalances between ...

The Commission proposal aims to strengthen the resilience of weaker operators in the food supply chain and improve its functioning. The supporting impact assessment appears to be substantially constrained by the limited evidence base. The data on the scale of the problem seems limited and precise quantifications of costs and benefits of the option packages was not feasible. The stakeholder consultation activities, on the other hand, have largely followed the requirements of the Better Regulation ...

On 21 November 2017, the European Parliament's Internal Market and Consumer Committee (IMCO) and Legal Affairs Committee (JURI) adopted their joint report on the European Commission's proposal for a directive regulating the private-law aspects of contracts for the supply of digital content and digital services in the internal market. The Council of the EU agreed on a general approach in June 2017. Trilogue meetings began on 5 December 2017 and are still on-going. The main changes proposed by the ...

In 2015, the Commission presented two proposals for directives: on the online sale of goods to consumers, and on the supply of digital content to consumers. The two proposals need to be analysed in the context of the existing Consumer Sales Directive from 1999, which is currently under revision as part of the REFIT exercise. If the two proposals enter into force, consumer sales transactions will be regulated by three instruments: with regard to tangible goods sold face to face – by the Consumer Sales ...

The proposed directive on supply of digital content contains rules on the contractual aspects of the relationship between suppliers and consumers of digital content. The scope ratione materiae of the directive includes not only the supply of digital content to consumers in the strict sense, i.e. the supply of software, digital music, e-books, films and images, but also digital services, in particular rental of on-line computer programs, cloud computing and social media platforms. However, sale of ...

This note seeks to provide an initial analysis of the strengths and weaknesses of the European Commission's Impact Assessment (IA) accompanying the above two Commission proposals (the proposals), submitted on 9 December 2015 and referred to Parliament’s Committee on Internal Market and Consumer Protection. In 2011 the Commission published a proposal for a Regulation of the European Parliament and of the Council on a Common European Sales Law (CESL). The European Parliament adopted its first reading ...

The example of the Democratic Republic of the Congo (DRC) demonstrates how mineral extraction in developing countries may fuel or aggravate internal armed conflicts characterised by extreme levels of violence. In an effort to sever the linkage between mineral extraction and conflict finance, the UN and the OECD have developed guidelines for companies sourcing minerals from conflict areas. While the US has introduced legally binding requirements for corporations, the EU has yet to enact similar legislation ...