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During the February 2022 plenary session, Parliament is due to vote on a legislative-initiative report calling on the Commission to put forward a directive on common measures for non-profit organisations (NPOs) and also a regulation establishing a statute for European cross-border associations and non-profit organisations. The proposal recognises that while NPOs are an integral part of the EU economy, they face multiple legal and administrative challenges when attempting to operate across borders ...

Tax transparency has become an important tool in the fight against tax avoidance and tax evasion. Country-by-country reporting (CBCR) aims at requiring multinational enterprises (MNEs) to provide sufficient data to be able to distinguish what part of their activity is related to a specific country. The European Commission's proposed directive on CBCR was first tabled in 2016. Interinstitutional negotiations led to a provisional agreement in June 2021. The European Parliament is expected to vote on ...

This briefing provides an initial analysis of the strengths and weaknesses of the European Commission’s impact assessment (IA) accompanying the above-mentioned proposal, submitted on 3 June 2021 and referred to the European Parliament’s Committee on Industry, Research and Energy (ITRE). The proposal seeks to amend Regulation (EU) No 910/2014 on electronic identification and trust services for electronic transactions in the internal market (the eIDAS Regulation) in order to better meet the new market ...

The original full study is a structured analysis of the current scientific evidence on the effects of sustainability reporting including non-financial performance indicators, stand-alone sustainability reporting as well as integrated reporting. It discusses the benefits and challenges particularly related to internal decision-making, external transparency as well as financial and non-financial/environmental, social and governance effects. Further, it offers policy recommendations in view of the ...

Member States have agreed that the definitive VAT reform in the EU should proceed only if it can be demonstrated that its impact on reducing the VAT gap is substantial and if the burden on businesses is also reduced. This study analyses these issues in detail, with a view to identifying possible challenges for the EU and on evaluating the European Added Value (EAV) of potential policy options to address these challenges. The study also includes a thorough comparative economic analysis of the EAV ...

This Briefing forms part of an EPRS series offering syntheses of the pre-legislative state of play and consultation on key European Commission priorities during the current five-year term. It summarises the state of affairs in the relevant policy field, examines how existing policy is working on the ground, and, where possible, identifies best practice and ideas for the future on the part of governmental organisations at all levels of the EU system of multilevel governance. EPRS analysis of the positions ...

This note intends to provide general information about simplification as well as to look a bit more in detail on this issue in the framework of Cohesion Policy, Common Agricultural Policy and Research. These three EU policies represent sectors that largely benefit from the financing of the EU budget and have experienced simplification due to the response of the Commission, the European Parliament and the Council to the requests of final beneficiaries. At the same time, there have been repeated ...

State of the SMEs Union

Auf einen Blick 02-06-2021

During the June I 2021 plenary session, Parliament is due to hold a joint debate on the 'State of the SMEs Union' and on efforts to reduce the administrative burden on micro-, small and medium-sized businesses (SMEs), in the context of the recently updated Better Regulation agenda.

The study examines the potential EU added value of the policy options (encouraging cross-border transactions, enhancing social outcomes and increasing economic contributions) as well as the drawbacks. In addition, the assessment highlights supporting non-legislative measures that could promote specific NPO functions in the EU.

This At A Glance summarises the key findings of the original study, which analysed the role and development of Points of Single Contact and other information services. The study reviewed recent policy documents, and identified a range of weaknesses for the provision of contact points. The main recommendations were to improve monitoring (using the indicators and the Single Market Scoreboard) and make use of infringement proceedings in case of non-compliance. The actions could be built on the instruments ...