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his study provides an overview of the regulatory environment of tax intermediaries. It presents a comparative analysis of five selected countries (4 EU, 1 Non-EU). For each country, it provides an understanding of the landscape of the tax profession, the current regulatory framework and its impact on tax compliance and draws attention to some weaknesses across this regulatory space. It also highlights some proposed remedies and direction for further in-depth research in this area. This document ...

The coexistence of 27 different national tax systems in the European Union brings about significant obstacles to cross border business activity in the European Single Market. The objective of this study is to show the context and developments in European secondary law that have led to the current situation or, at least, have not yet resolved it. In addition, perspectives are shown as to how the described obstacles to cross border investment in the Internal Market can be countered both in the short ...

Biases are commonly considered one of the most detrimental effects of artificial intelligence (AI) use. The EU is therefore committed to reducing their incidence as much as possible. However, the existence of biases pre-dates the creation of AI tools. All human societies are biased – AI only reproduces what we are. Therefore, opposing this technology for this reason would simply hide discrimination and not prevent it. It is up to human supervision to use all available means – which are many – to ...

Supported by the arrival of 5G and, soon 6G, digital technologies are evolving towards an artificial intelligence-driven internet of robotic and bionano things. The merging of artificial intelligence (AI) with other technologies such as the internet of things (IoT) gives rise to acronyms such as 'AIoT', 'IoRT' (IoT and robotics) and 'IoBNT' (IoT and bionano technology). Blockchain, augmented reality and virtual reality add even more technological options to the mix. Smart bodies, smart homes, smart ...

This document presents: • The 2022 CSRs adopted by the Council, in the framework of the European Semester, on 17 June 2022 and • The 2021 fiscal recommendations adopted by the Council on 18 June 2021, • The 2020 CSRs adopted by the Council, in the framework of the European Semester, on 20 July 2020, • The 2019 Country-Specific Recommendations (CSRs) adopted by the Council on 9 July 2019, • The European Commission’s assessments of the implementation of the 2019, 2020 and 2021 CSRs based on its ...

This study, commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the LIBE Committee, aims to inform policy debates about how to protect more effectively the fundamental rights of irregular migrant workers in the EU. It analyses the nature and causes of the gaps between the fundamental rights protections enshrined in EU legal standards and the rights realised by irregular migrants working in EU Member States in practice, and ...

This study evaluates the costs and benefits on fisheries and aquaculture of three types of spatial protection measures: (i) Fish Stock Recovery Areas (FSRAs), (ii) Marine Protected Areas (MPAs), and areas designated as (iii) Other Effective area-based Conservation Measures (OECMs). The research assesses how far fisheries co-management approaches can potentially help to achieve the European Union targets. The study uses three case studies from France, Spain and Greece to collect data on the different ...

The Committee on Budgetary Control (CONT) held a workshop with the aim to get a better understanding about customs control practices in Member States and their possible improvements. This publication includes the full documentation of the workshop: programme, summary of the debate, background briefing, profiles of speakers and their presentations.

Starting with milk in the 1970s, the EU has a long history of supplying agricultural products to school children. With a dedicated EU school scheme for the 2017-2023 period, the EU is currently funding the distribution of fruit, vegetables, milk and milk products, and also educational and information measures. The main policy objective is to ensure that children's nutritional needs are met and healthy eating habits and lifestyles are established. The European Parliament is scrutinising the implementation ...

Este documento se integra en una serie de estudios que, desde una perspectiva de Derecho Comparado, tienen por objeto presentar los principios de igualdad y no discriminación en distintos ordenamientos. Tras examinar la normativa y la jurisprudencia de aplicación, se abordan el contenido, los límites y la posible evolución de dichos principios. El presente estudio tiene como objeto el caso de Bélgica. Este estudio hace en primer lugar un recorrido por la evolución del reconocimiento del principio ...