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In July 2021, the European Commission tabled a proposal to establish a new EU authority to counter money laundering and the financing of terrorism (AMLA). This was part of a legislative package aimed at implementing the 2020 action plan for a comprehensive Union policy on preventing money laundering and the financing of terrorism. The AMLA would be the centre of an integrated system composed of the authority itself and the national authorities with an AML/CFT supervisory mandate. It would also support ...

While shell companies – company entities that have no or minimal economic activity – can serve useful commercial and business functions, they are sometimes abused by companies or individuals for aggressive tax planning or tax evasion. To ensure sustainable public finances under the exceptional circumstances imposed by the COVID-19 pandemic, in December 2021 the European Commission presented a directive on preventing shell companies from misusing their structure for tax purposes ('Unshell'). The proposal ...

The Commission demonstrates that child sexual abuse online is a serious problem that needs to be tackled. It frames the problem for the purpose of this IA in a narrow way, focusing on the legal fragmentation of the internal market for service providers. The root causes of the serious societal problem of offenders sexually abusing children – which leads to the production of CSAM – are not further examined. The IA considered five cumulative options; however, the formulation of the general objective ...

A quarter of all tax revenue in the EU is collected in Germany alone. Given the country's weight in the EU economy, the German tax system plays a key role in facilitating cross-border trade and company growth in the EU, and in strengthening the EU-wide fight against abusive tax practices. However, the publication of the 'cum ex files' in 2018 revealed that Germany had lost billions in tax revenue because of aggressive dividend arbitrage practices.

Violence against women is a violation of human rights and a form of gender-based discrimination. Rooted in inequalities between men and women, it takes many forms. Estimates of the scale of the problem are alarming. Such violence has a major impact on victims and imposes a significant cost burden on society. The instruments put in place by the United Nations and Council of Europe, including the latter's 'Istanbul Convention', to which the EU plans to accede, are benchmarks in efforts to combat violence ...

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.

Child sexual exploitation and sexual abuse are among the worst forms of violence against children, and constitute serious crimes that know no borders. The constant rise in child sexual exploitation and abuse, exacerbated by the COVID 19 pandemic, underscores the importance of harmonised national legislation and international cooperation to prevent these offences, protect the victims and prosecute the perpetrators. The European Day helps to raise awareness to this end. This is an update of a publication ...

The Council of Europe Convention on preventing and combating violence against women and domestic violence (Istanbul Convention) is the first instrument in Europe to set legally binding standards specifically to prevent gender-based violence, protect victims of such violence and punish perpetrators. EU accession to the Istanbul Convention is a priority in the EU 2020-2025 gender equality strategy. The EU signed the Convention in June 2017. Accession now requires a Council Decision and prior consent ...

With important challenges ahead for EU Member States, the work of tax administrations is key to protecting national budgets (and in turn the EU budget) and enforcing tax legislation. While the power to charge and collect tax lies with the Member States, with the EU having only limited competence, over the years there has been greater cooperation between national tax administrations at EU level.

This study, commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the FEMM Committee, provides an overview of the legislative frameworks for victims (including children) of gender-based violence in the 27 Member States. It provides analysis of measures in place at both Member State and EU level, and recommendations to prevent and combat gender-based violence.