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Advances in administrative cooperation in the field of taxation

08-04-2021

The digitalisation of the economy opens the door to new cross-border economic activities that makes it possible to under-report income and under-pay tax. It also presents new challenges for tax administrations, already faced with limited access to information at the national level. Hence, in July 2020 the Commission proposed to amend the provisions on information exchange and administrative cooperation and to include the automatic exchange of data on information declared by digital platform operators ...

The digitalisation of the economy opens the door to new cross-border economic activities that makes it possible to under-report income and under-pay tax. It also presents new challenges for tax administrations, already faced with limited access to information at the national level. Hence, in July 2020 the Commission proposed to amend the provisions on information exchange and administrative cooperation and to include the automatic exchange of data on information declared by digital platform operators in their scope. The goal is to ensure that sellers on digital platforms pay their fair share of taxes, align EU countries to the digital economy, and close the gaps for tax evasion and avoidance. Right now, having secure tax revenues is vital for the provision of support to the people and businesses most in need. The Parliament's ECON committee adopted its report on the proposal for an amended Directive on Administrative Cooperation (DAC7) on 4 February 2021. The Parliament adopted its opinion on the Commission’s proposal on 10 March 2021. The Council had reached agreement on the proposal on 1 December 2020, and formally adopted it on 22 March 2021. Member States have to transpose the directive's provisions and apply them as of 1 January 2023, except for the provisions on joint audits which will apply from 2024.

The EU strategic autonomy debate [What Think Tanks are thinking]

30-03-2021

An increasing number of politicians and analysts argue that the European Union should boost its ‘strategic autonomy’ and/or develop a higher degree of ‘European sovereignty’. These concepts encompass a greater potential for independence, self-reliance and resilience in a wide range of fields – such as defence, trade, industrial policy, digital policy, economic and monetary policy, and health policy – following a series of events in recent years that have exposed Europe’s vulnerability to external ...

An increasing number of politicians and analysts argue that the European Union should boost its ‘strategic autonomy’ and/or develop a higher degree of ‘European sovereignty’. These concepts encompass a greater potential for independence, self-reliance and resilience in a wide range of fields – such as defence, trade, industrial policy, digital policy, economic and monetary policy, and health policy – following a series of events in recent years that have exposed Europe’s vulnerability to external shocks. The debate emerged in the late 2010s, after the French President, Emmanuel Macron, called for a conscious ‘European sovereignty’ and the German Chancellor, Angela Merkel, said that Europe would have to take its destiny into its own hands, as it could no longer necessarily rely on the United States to protect it. This latter statement followed President Donald Trump’s withdrawal from the landmark nuclear deal with Iran, in which the EU had invested significant political capital. In parallel, there is growing concern about the implications for Europe of the progressive hardening of positions between the US and China, on both economic and political fronts. This note offers links to recent commentaries, studies and reports from international think tanks on the European issues related to European strategic autonomy and sovereignty.

Technical Support Instrument

30-03-2021

On 28 May 2020, the European Commission adopted a proposal for a regulation on a Technical Support Instrument that would provide Member States with technical support to strengthen their institutional and administrative capacity in designing and implementing reforms. In the context of the 'Next Generation EU' recovery plan, it would support them to prepare and implement recovery and resilience plans, and make reforms and investments related to the green and digital transitions. Modelled on an instrument ...

On 28 May 2020, the European Commission adopted a proposal for a regulation on a Technical Support Instrument that would provide Member States with technical support to strengthen their institutional and administrative capacity in designing and implementing reforms. In the context of the 'Next Generation EU' recovery plan, it would support them to prepare and implement recovery and resilience plans, and make reforms and investments related to the green and digital transitions. Modelled on an instrument proposed by the Commission in 2018, the Technical Support Instrument would replace the Structural Reform Support Programme that has helped implement over 1 000 reform projects in the Member States since 2017. This new instrument has a budget of €864 million over the 2021-2027 period (in current prices); by contrast, the Structural Reform Support Programme had a budget of €222.8 million for 2017-2020. At the European Parliament, the Committee on Budgets (BUDG) and the Committee on Economic and Monetary Affairs (ECON) worked jointly on this file under Rule 58 of the Parliament's Rules of Procedure. After interinstitutional negotiations, on 19 January 2021, the Parliament adopted the compromise text at first reading. The final act was signed on 10 February and published in the Official Journal on 19 February; the regulation entered into force the following day. Second edition. The 'EU Legislation in Progress' briefings are updated at key stages throughout the legislative procedure.

InvestEU programme: The EU's new investment support scheme

30-03-2021

The InvestEU programme is a single investment support mechanism for the 2021-2027 period. It brings together various EU financial instruments for internal policies previously supported by different funds and programmes of the EU budget. On 26 March 2021, the InvestEU Regulation entered into force, with retroactive application from 1 January 2021. The EU guarantee, set at €26.2 billion, is expected to mobilise at least €372 billion of investment across the EU (in current prices). In addition, at Parliament's ...

The InvestEU programme is a single investment support mechanism for the 2021-2027 period. It brings together various EU financial instruments for internal policies previously supported by different funds and programmes of the EU budget. On 26 March 2021, the InvestEU Regulation entered into force, with retroactive application from 1 January 2021. The EU guarantee, set at €26.2 billion, is expected to mobilise at least €372 billion of investment across the EU (in current prices). In addition, at Parliament's insistence, European Investment Bank legacy portfolios will be consolidated with InvestEU, which could mobilise an extra €35-40 billion in investment. Under the national compartment, Member States are able to allocate amounts to InvestEU from funds under shared management and from the new Recovery and Resilience Facility. Composed of four policy windows (sustainable infrastructure; research, innovation and digitalisation; SMEs; and social investment and skills), InvestEU is designed to contribute to the green transition in various ways, including through investment targets and a horizontal Just Transition Scheme.

Outcome of the video-conferences of EU leaders on 25 March 2021

30-03-2021

Due to the worsening epidemiological situation, EU leaders met on 25 March 2021 in a series of video-conferences instead of a two-day physical meeting. The top priority was the fight against the coronavirus pandemic, notably through increasing production, delivery and deployment of vaccines. Another highlight of the European Council meeting was the exchange of views with the President of the United States, Joe Biden – the first such meeting for 11 years – which focused on the coronavirus pandemic ...

Due to the worsening epidemiological situation, EU leaders met on 25 March 2021 in a series of video-conferences instead of a two-day physical meeting. The top priority was the fight against the coronavirus pandemic, notably through increasing production, delivery and deployment of vaccines. Another highlight of the European Council meeting was the exchange of views with the President of the United States, Joe Biden – the first such meeting for 11 years – which focused on the coronavirus pandemic and common challenges. In addition, EU leaders reviewed recent work in the area of the single market, industrial policy and digital, and discussed the situation in the eastern Mediterranean and relations with Turkey. The Euro Summit video-conference discussed the international role of the euro.

First appraisal of the EU-UK Trade and Cooperation Agreement by Policy Department A

30-03-2021

“Agreements concluded by the Union are binding upon the institutions of the Union and on its Member States.” (Article 216(2) TFEU). According to the Case-law of the Court of Justice of the European Union (CJEU), International law takes precedence over (secondary) EU law: “It should also be pointed out that, by virtue of Article 216(2) TFEU, where international agreements are concluded by the European Union they are binding upon its institutions and, consequently, they prevail over acts of the European ...

“Agreements concluded by the Union are binding upon the institutions of the Union and on its Member States.” (Article 216(2) TFEU). According to the Case-law of the Court of Justice of the European Union (CJEU), International law takes precedence over (secondary) EU law: “It should also be pointed out that, by virtue of Article 216(2) TFEU, where international agreements are concluded by the European Union they are binding upon its institutions and, consequently, they prevail over acts of the European Union (see, to this effect, Case C‑61/94 Commission v Germany [1996] ECR I‑3989, paragraph 52; Case C‑311/04 Algemene Scheeps Agentuur Dordrecht [2006] ECR I‑609, paragraph 25; Case C‑308/06 Intertanko and Others [2008] ECR I‑4057, paragraph 42; and Joined Cases C‑402/05 P and C‑415/05 P Kadi and Al Barakaat International Foundation v Council and Commission [2008] ECR I‑6351, paragraph 307)” . Arguably, acts adopted by bodies established by the EU-UK TCA could also enjoy primacy: “7 It follows [...] that decisions of the EEC-Turkey Association Council are measures adopted by a body provided for by the Agreement and empowered by the Contracting Parties to adopt such measures. 18 In so far as they implement the objectives set by the Agreement, such decisions are directly connected with the Agreement and, as a result of the second sentence of Article 22(1) thereof, have the effect of binding the Contracting Parties. 19 By virtue of the Agreement, the Contracting Parties agreed to be bound by such decisions and if those parties were to withdraw from that commitment, that would constitute a breach of the Agreement itself.

Externí autor

Andreas Huber at Al.

Anti Money Laundering Package 2021

29-03-2021

Over the past three decades, the European Union has constantly improved its framework to fight money laundering and terrorist financing. Despite the constant improvements, the existing framework still suffers from some shortcomings. In 2020, the European Commission therefore presented an action plan for a new single EU anti-money laundering system, outlining areas for future proposals that the European Commission will present in a package in spring 2021. The main areas for this 2021 package will ...

Over the past three decades, the European Union has constantly improved its framework to fight money laundering and terrorist financing. Despite the constant improvements, the existing framework still suffers from some shortcomings. In 2020, the European Commission therefore presented an action plan for a new single EU anti-money laundering system, outlining areas for future proposals that the European Commission will present in a package in spring 2021. The main areas for this 2021 package will most likely be a proposal to transfer parts of the existing anti-money laundering Directive to a directly applicable regulation, as well as an EU level supervision with an EU-wide anti-money laundering supervisory system, and a coordination and support mechanism for Member States’ Financial Intelligence Units. This EPRS briefing presents the forthcoming Commission proposal as well as the opinions of relevant EU Institutions and stakeholders.

The SURE: Implementation

29-03-2021

Council Regulation 2020/672 established SURE, the European instrument for temporary support to mitigate unemployment risks in an emergency, which has been in force since 20 May 2020. This note provides an overview in tabular format of the SURE implementing decisions as adopted by Council, of Commission issuances under SURE and of disbursements. It will be regularly updated.

Council Regulation 2020/672 established SURE, the European instrument for temporary support to mitigate unemployment risks in an emergency, which has been in force since 20 May 2020. This note provides an overview in tabular format of the SURE implementing decisions as adopted by Council, of Commission issuances under SURE and of disbursements. It will be regularly updated.

Securitisation package – Coronavirus amendments

22-03-2021

To cushion the economic fallout from the coronavirus pandemic, the European Commission has taken several measures, including in financial markets. One of these involves updating the EU regulatory framework with regard to on-balance-sheet synthetic securitisation and the securitisation of non-performing exposures (NPEs) to enhance the capacity of securitisation to contribute to the economic recovery of the EU. The European Parliament is expected to vote during the March II plenary session on the provisional ...

To cushion the economic fallout from the coronavirus pandemic, the European Commission has taken several measures, including in financial markets. One of these involves updating the EU regulatory framework with regard to on-balance-sheet synthetic securitisation and the securitisation of non-performing exposures (NPEs) to enhance the capacity of securitisation to contribute to the economic recovery of the EU. The European Parliament is expected to vote during the March II plenary session on the provisional agreements resulting from interinstitutional negotiations on the two Commission proposals making up the package.

Outlook for the meetings of EU leaders on 25-26 March 2021

22-03-2021

One year after the outbreak of the coronavirus pandemic, the fight against the virus will again top the agenda of the European Council meeting on 25-26 March 2021. EU leaders are expected to focus their discussions on ‘digital green certificates’ (providing proof of vaccination and/or Covid-19 test results) and progress on production, delivery and deployment of vaccines. They will work further on developing a common EU approach to the gradual lifting of restrictions and refer to global solidarity ...

One year after the outbreak of the coronavirus pandemic, the fight against the virus will again top the agenda of the European Council meeting on 25-26 March 2021. EU leaders are expected to focus their discussions on ‘digital green certificates’ (providing proof of vaccination and/or Covid-19 test results) and progress on production, delivery and deployment of vaccines. They will work further on developing a common EU approach to the gradual lifting of restrictions and refer to global solidarity. Other agenda points are digitalisation, including digital taxation, the single market and industrial policy. In respect of external relations, EU leaders will review the situation in the eastern Mediterranean and hold a strategic discussion on Russia. The subsequent Euro Summit will discuss the international role of the euro.

Chystané akce

13-04-2021
Decarbonisation of the energy system
Slyšení -
ITRE
13-04-2021
AFCO Public Hearing on the Reform of European Electoral Law - 13 April 2021
Slyšení -
AFCO
13-04-2021
Hearing on "Interference through advertisement"
Slyšení -
INGE IMCO

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