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Taxing professional football in the EU |A Comparative and EU analysis of a sector with tax gaps

30-09-2021

This study scrutinises the tax treatment of professional football players' remuneration throughout the European Union. It does so on the basis of a comparative analysis of selected country schemes. It draws conclusions and formulates suggestions for a future European Union approach.

This study scrutinises the tax treatment of professional football players' remuneration throughout the European Union. It does so on the basis of a comparative analysis of selected country schemes. It draws conclusions and formulates suggestions for a future European Union approach.

Externe Autor

Prof.dr. Robby Houben, Prof.dr. Anne Van de Vijver, Prof.dr. Niels Appermont and Gertjan Verachtert

Regulation of the digital sector: EU-US Explainer

28-07-2021

With online platforms and markets enmeshed in our societies and economies, the need to revisit and update existing digital regulations is becoming increasingly apparent. The debate around these reforms in the US, the EU and elsewhere touches on fundamental questions of privacy, transparency and free speech and the dynamic between private firms and governmental oversight is complex. While online platforms play a salient role in daily life, both the US and the EU continue to operate with regulations ...

With online platforms and markets enmeshed in our societies and economies, the need to revisit and update existing digital regulations is becoming increasingly apparent. The debate around these reforms in the US, the EU and elsewhere touches on fundamental questions of privacy, transparency and free speech and the dynamic between private firms and governmental oversight is complex. While online platforms play a salient role in daily life, both the US and the EU continue to operate with regulations dating back over a generation. As significant challenges regarding illegal and harmful online content and moderation liability continue to have real world effects today, both the EU and the US are currently considering precedent-setting updates.

Externe Autor

European Parliament Liaison Office in Washington DC

Review of the Energy Taxation Directive

18-05-2021

Under the European Green Deal, the EU signed up for the transition to a modern, resource-efficient and competitive economy with no net emissions of greenhouse gases in 2050 and economic growth decoupled from resource use. As a medium target towards the 'net zero' long-term goal, the EU committed to at least 55% GHG emission reductions by 2030. Well-designed energy taxation can play a direct role in steering a successful energy transition. However, as this briefing shows, Council Directive 2003/96 ...

Under the European Green Deal, the EU signed up for the transition to a modern, resource-efficient and competitive economy with no net emissions of greenhouse gases in 2050 and economic growth decoupled from resource use. As a medium target towards the 'net zero' long-term goal, the EU committed to at least 55% GHG emission reductions by 2030. Well-designed energy taxation can play a direct role in steering a successful energy transition. However, as this briefing shows, Council Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity (ETD) and its implementation suffer from significant shortcomings (i.a. highly divergent national tax rates across the EU, a wide range of exemptions and reductions applied by the Member States and a lack of alignment with other EU climate and energy legislation). The Commission therefore plans to review the ETD in the second quarter of 2021.

Die Wirksamkeit der Strategien in Bezug auf Interessenkonflikte in den EU-Mitgliedstaaten

17-12-2020

In dieser vergleichenden Studie, die von der Fachabteilung Bürgerrechte und konstitutionelle Angelegenheiten des Europäischen Parlaments in Auftrag gegeben wurde, wird die Wirksamkeit der einschlägigen Vorschriften, Strategien und Verfahren in Bezug auf Interessenkonflikte bei der Besetzung hoher politischer Ämter (Regierungschef, Minister und andere hochrangige Amtsträger) in den Mitgliedstaaten untersucht. Im Rahmen der Untersuchung werden die theoretischen und praktischen Aspekte von Interessenkonflikten ...

In dieser vergleichenden Studie, die von der Fachabteilung Bürgerrechte und konstitutionelle Angelegenheiten des Europäischen Parlaments in Auftrag gegeben wurde, wird die Wirksamkeit der einschlägigen Vorschriften, Strategien und Verfahren in Bezug auf Interessenkonflikte bei der Besetzung hoher politischer Ämter (Regierungschef, Minister und andere hochrangige Amtsträger) in den Mitgliedstaaten untersucht. Im Rahmen der Untersuchung werden die theoretischen und praktischen Aspekte von Interessenkonflikten hervorgehoben und einige politische Empfehlungen abgegeben.

Externe Autor

Christoph DEMMKE; Maros PAULINI; Jari AUTIONIEMI; Florian LENNER

Study presentation proceedings: The Impact of Unfair Commercial Practices on Competition in the EU Passenger Transport Sector, in particular Air Transport

09-12-2020

The study presented in the event aims at identifying and analysing the unfair commercial and trading practices in passenger air transport that not only are detrimental to consumers, but which can also distort competition in the Single Market. Moreover, the discussion during the event also covered competition and consumer protection aspects that arise in the context of the COVID-19 pandemic. These proceedings of the study presentation were prepared by the Policy Department for Economic, Scientific ...

The study presented in the event aims at identifying and analysing the unfair commercial and trading practices in passenger air transport that not only are detrimental to consumers, but which can also distort competition in the Single Market. Moreover, the discussion during the event also covered competition and consumer protection aspects that arise in the context of the COVID-19 pandemic. These proceedings of the study presentation were prepared by the Policy Department for Economic, Scientific and Quality of Life Policies at the request the committee on Economic and Monetary Affairs (ECON).

Regulating digital gatekeepers: Background on the future digital markets act

08-12-2020

The EU has unveiled an ambitious plan to regulate online platforms, and the European Commission is proposing to introduce ex ante regulation to ensure that markets characterised by large platforms acting as digital gatekeepers remain fair and competitive for innovators, businesses, and new market entrants. The introduction of an ex ante regulatory framework that could limit online platforms' commercial freedom and give wide-ranging enforcement powers to regulators would be a far-reaching step. Against ...

The EU has unveiled an ambitious plan to regulate online platforms, and the European Commission is proposing to introduce ex ante regulation to ensure that markets characterised by large platforms acting as digital gatekeepers remain fair and competitive for innovators, businesses, and new market entrants. The introduction of an ex ante regulatory framework that could limit online platforms' commercial freedom and give wide-ranging enforcement powers to regulators would be a far-reaching step. Against this background, this briefing explains the rationale for regulating digital gatekeepers in the EU and provides an overview of the key policy questions currently under discussion. Recent reports and studies have shown how a few large platforms have the ability to apply a range of practices that raise significant competition issues. The limitation of competition law – essentially applied ex-post after the anti-competitive practices have been implemented – has sparked a debate on whether EU competition rules are still fit for purpose and whether such platforms should not instead be regulated ex ante so as to provide upfront clarity about what behaviour towards users and competitors is acceptable. In this respect, the policy discussion focuses on a number of issues, in particular, how to identify online gatekeepers that should be subject to ex ante regulation, what conduct should be outlawed for those gatekeepers, what obligations should be placed on them (such as data portability and interoperability), and how such innovative regulations should be enforced. Finally, the briefing highlights the initial views of a number of stakeholders.

Policy Departments’ Monthly Highlights - November 2020

15-10-2020

The Monthly Highlights publication provides an overview, at a glance, of the on-going work of the policy departments, including a selection of the latest and forthcoming publications, and a list of future events.

The Monthly Highlights publication provides an overview, at a glance, of the on-going work of the policy departments, including a selection of the latest and forthcoming publications, and a list of future events.

Barriers to Competition through Joint Ownership by Institutional Investors

15-10-2020

In recent years, the phenomenon of common ownership by institutional investors has sparked considerable debate about its impact on competition and companies’ corporate governance. The original full study analyses some specific features of common ownership by institutional investors in the European banking sector, at the intersection between competition policy, financial sector regulation and corporate governance rules. This document was provided by the Policy Department for Economic, Scientific and ...

In recent years, the phenomenon of common ownership by institutional investors has sparked considerable debate about its impact on competition and companies’ corporate governance. The original full study analyses some specific features of common ownership by institutional investors in the European banking sector, at the intersection between competition policy, financial sector regulation and corporate governance rules. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies at the request of the committee on Economic and Monetary Affairs (ECON).

Externe Autor

S. FRAZZANI, K. NOTI, M. P. SCHINKEL, J. SELDESLACHTS, A. BANAL ESTAÑOL, N. BOOT, C. ANGELICI

Zusammenfassung - Die Auswirkungen von Algorithmen zur Filterung oder Moderation von Online-Inhalten „Upload-Filter“

15-09-2020

Die Studie befasst sich mit der automatischen Filterung von Online-Inhalten. Sie stellt die automatische Filterung als einen Aspekt der Moderation von benutzergenerierten Materialien vor. Die Studie stellt die Filtertechnologien vor, die derzeit für verschiedene Arten von Medien, wie Text, Bilder oder Videos, eingesetzt werden. Sie erörtert die wichtigsten kritischen Punkte des derzeitigen Rechtsrahmens und macht Vorschläge für eine Regulierung im Rahmen eines künftigen EU-Gesetzes über digitale ...

Die Studie befasst sich mit der automatischen Filterung von Online-Inhalten. Sie stellt die automatische Filterung als einen Aspekt der Moderation von benutzergenerierten Materialien vor. Die Studie stellt die Filtertechnologien vor, die derzeit für verschiedene Arten von Medien, wie Text, Bilder oder Videos, eingesetzt werden. Sie erörtert die wichtigsten kritischen Punkte des derzeitigen Rechtsrahmens und macht Vorschläge für eine Regulierung im Rahmen eines künftigen EU-Gesetzes über digitale Dienste.

Externe Autor

Prof. Giovanni Sartor and Dr. Andrea Loreggia

Key issues in the European Council: State of play in June 2020

17-06-2020

This EPRS publication, 'Key issues in the European Council', is updated quarterly to coincide with European Council meetings. It aims to provide an overview of the institution’s activities on major EU issues, by analysing twelve broad policy areas, explaining the legal and political background and the main priorities and orientations defined by the European Council in each field. It also assesses the results of European Council involvement in these policy areas to date, and identifies future challenges ...

This EPRS publication, 'Key issues in the European Council', is updated quarterly to coincide with European Council meetings. It aims to provide an overview of the institution’s activities on major EU issues, by analysing twelve broad policy areas, explaining the legal and political background and the main priorities and orientations defined by the European Council in each field. It also assesses the results of European Council involvement in these policy areas to date, and identifies future challenges in the various policy fields.

Anstehende Veranstaltungen

29-11-2021
The Mutual Defence Clause (Article 42(7) TEU) in the face of new threats
Anhörung -
SEDE
29-11-2021
Competitiveness of EU agriculture
Anhörung -
AGRI
30-11-2021
Eliminating Violence against Women - Inter-parliamentary committee meeting
Andere Veranstaltung -
FEMM

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