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Value added tax (VAT) fraud has an extensive impact on the European Union (EU) budget. As missing trader intra-community (MTIC) fraud is the biggest kind of VAT fraud it would be beneficial to fight this kind of fraud to a larger extent.

European Union cooperation in the field of education and training has developed in a number of areas that now have well-established roots. The best-known example is possibly the Bologna Process that led to the establishment of the European higher education area. The Copenhagen Declaration lent impetus to a process of cooperation in vocational education and training. This was accompanied by two strategic framework agreements for European cooperation in education and training (ET2010 and ET2020). The ...

The study analyses the repercussions of the judgment of the German Federal Constitutional Court of 5 May 2020. It puts the decision into context, makes a normative assessment, analyses possible consequences and makes some policy recommendations.

The European Union (EU) is committed to working collectively to eradicate female genital mutilation (FGM), as part of broader efforts to combat all forms of violence against women and girls, and to supporting the efforts of its Member States in this field. The European Commission has undertaken to assess EU efforts to combat FGM every year, on or around 6 February – the International Day of Zero Tolerance for Female Genital Mutilation. This publication is a further update of an 'at a glance' note ...

Faced with a persistent international terrorist threat, the European Union (EU) is playing an ever more ambitious role in counter-terrorism. Even though primary responsibility for combating crime and ensuring security lies with the Member States, the EU provides cooperation, coordination and (to some extent) harmonisation tools, as well as financial support, to address this borderless phenomenon. Moreover, the assumption that there is a connection between development and stability, as well as between ...

Citizens' expectations regarding European Union (EU) policy involvement and spending in healthcare and economic growth were already increasing before the coronavirus pandemic. These rising expectations created a gap between their demands and their evaluation of current EU action. At the same time, trust in the EU is at its highest level for a decade, and higher than the average level of trust in national governments. Apart from the direct consequences for health, the pandemic caused a wide spectrum ...

This At A Glance summarises the key findings of the original study, which reviewed and analysed national rules that restrict the free movement of goods and services and the right to establishment across the EU Single Market. The study also analysed trends over time in national restrictions and offers recommendations on how they can be removed. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies at the request of the committee on Internal Market ...

In October 2019, the European Commission published its annual report on the fight against fraud affecting EU financial interests in 2018. In total, 11 638 fraudulent and non-fraudulent irregularities were reported to the Commission in 2018, 25 % fewer than in 2017. They involved approximately €2.5 billion, a value that remained stable in comparison with 2017. The Committee on Budgetary Control has adopted a report on the Commission's annual report, which is due to be voted during the July plenary ...

Environmental taxation is one way of encouraging a shift towards more eco-friendly choices; employed in combination with the other instruments available, it can help bring about the adjustments required to tackle the environmental and climate challenges facing us today. The aim of environmental taxation, in principle, is to factor environmental damage, or negative externalities, into prices in order to steer production and consumption choices in a more eco-friendly direction. Environmental taxation ...

Security and defence policy in the European Union is predominantly a competence of the Member States. At the same time, a common security and defence policy, which could progressively lead to a European defence union, is enshrined in the Lisbon Treaty. Since 2016, there has been significant progress in that direction, with several initiatives in the area of security and defence having been proposed and initiated under the 2014-2019 mandate of the Commission and the European Parliament. The idea that ...