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This study considers the consequences of measures aimed at countering the effects of COVID-19, in particular the Temporary Framework for State aid, EU Digital COVID Certificates and other measures implemented by EU Member States. The study examines the consequences of the measures on industry, small and medium-sized enterprises and focuses on the cultural and creative industries. Consequences for workers and working practices were also considered, and lessons learnt identified. This document ...

This document presents some features of the National Productivity Boards (originally proposed as Competitiveness Boards), introduced in the context of the deepening of the Economic and Monetary Union. It also provides some information on the status of implementation of National Productivity Boards in the Euro area Member States. This is an update of a previous version published in 2018.

This study aims at quantifying and comparing tax compliance costs burdening private businesses in the European Union by reviewing the available empirical literature and data with a focus on small and medium-sized enterprises. Data as well as methodological challenges are discussed and used to identify best-practice tax systems in Europe. We highlight differences in compliance costs met by firms of differing sizes, engaging or not in cross-border trade and for different tax types.

Las sociedades fantasma (en inglés, shells) son entidades que no realizan ninguna actividad económica o que realizan una actividad económica mínima. Aunque a veces pueden desempeñar funciones comerciales útiles, también pueden ser utilizadas de forma indebida con fines de planificación fiscal agresiva o evasión fiscal. La propuesta «Unshell» de la Comisión tiene por objeto evitar que las sociedades fantasma de la Unión se beneficien de ventajas fiscales. El Parlamento debatirá y votará un informe ...

This briefing provides a pre-legislative synthesis of the positions of national, regional and local governmental organisations on the European Commission's listing act proposals. The proposals are designed to support companies' access to public capital markets. This briefing forms part of an EPRS series offering a summary of the pre-legislative state of play and advance consultation on a range of key Commission priorities during its five-year term in office. It seeks to present the current state ...

This paper considers initiatives funded by the RRF to support SMEs in the digital transition. It concludes that while there are many areas of good practice, risks remain due to the lack of outcome-based targets, the complexity of some schemes and relatively low levels of funding in relation to the ambition in some cases. Introducing targets based on (preferably harmonised) skills frameworks and digital maturity assessments could help establish the value add of initiatives to support SMEs.

En abril de 2021, la Comisión Europea propuso una Directiva sobre información corporativa en materia de sostenibilidad. La Directiva establece nuevas normas relativas a la divulgación de información en materia de sostenibilidad en la Unión Europea, sobre la base de la modificación y ampliación del ámbito de aplicación de la divulgación de información y el aumento de la normalización en el marco de la actual Directiva relativa a la divulgación de información no financiera. Está previsto que un acuerdo ...

This briefing follows up the commitments made by the commissioner since 2019.

This briefing follows up the commitments made by the commissioner since 2019.

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.