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Value added tax (VAT) is an important source of revenue for national governments and the European Union (EU) budget and, from an economic point of view, a very efficient consumption tax. However, the rules governing value added tax as applied to intra-Community trade are almost 30 years old and the current common EU VAT system is both complicated and vulnerable to fraud. Businesses doing cross-border trade face high compliance costs and the administrative burden of national tax administrations is ...

The Policy Department for Budgetary Affairs in the European Parliament (EP) is about to draw up an in-house briefing on national nomination procedures for Members of the European Court of Auditors (ECA). The purpose of the briefing is to provide relevant information to the Members of the Committee on Budgetary Control (CONT) ahead of hearings of Members-designate of the ECA (of which there will be 8 in the course of 2022). In order to develop a better understanding of the national procedures, we ...

Dans le cadre de la prochaine réforme de la PAC post 2020, la Commission propose un nouveau règlement COM (2018)394 du 1er juin 2018 sur l’organisation commune de marché modifiant le règlement (UE) No 1308/2013 du 13 décembre 2013 (modifié par le règlement (UE) No 2017/2393 du 13 décembre 2017). Ce projet n’aborde cependant pas les questions relatives au rapport entre PAC et concurrence ; la proposition ne contient aucune disposition concernant les missions des organisations professionnelles et interprofessionnelles ...

The IA consistently emphasises the benefits of effective enforcement of EU competition law throughout the EU and assesses the contribution of the screened policy options to the general and specific objectives of the proposal. Its strengths lie in the solid expertise, based on internal and external research, its clear structure and its overall coherence. The analysis of the problems and their causes, and of the objectives, is comprehensive and concise. However, despite a clear attempt to comply with ...