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Fiscalis programme 2021-2027

12-05-2021

In 2018, the Commission presented a proposal for a regulation establishing the Fiscalis programme for cooperation in the field of taxation in the 2021-2027 period. The programme aims to support tax authorities and enhance the functioning of the single market and competitiveness; and to protect the financial and economic interests of the European Union. Following an early second-reading agreement reached with the Council in trilogue negotiations in March 2021, Parliament is expected to vote in May ...

In 2018, the Commission presented a proposal for a regulation establishing the Fiscalis programme for cooperation in the field of taxation in the 2021-2027 period. The programme aims to support tax authorities and enhance the functioning of the single market and competitiveness; and to protect the financial and economic interests of the European Union. Following an early second-reading agreement reached with the Council in trilogue negotiations in March 2021, Parliament is expected to vote in May to formally adopt the regulation.

Customs programme: Supporting cooperation to strengthen the customs union

22-04-2021

On 18 June 2018, the Commission put forward a proposal for a regulation establishing a Customs programme for cooperation in the field of customs over the 2021-2027 MFF period, a successor to Customs 2020. The programme's main objective is to fund actions aimed at strengthening the customs union. On 15 December 2020, the co-legislators reached agreement in trilogue. The Council adopted its first-reading position on 1 March 2021. On 8 March 2021, IMCO – the committee responsible for the file in the ...

On 18 June 2018, the Commission put forward a proposal for a regulation establishing a Customs programme for cooperation in the field of customs over the 2021-2027 MFF period, a successor to Customs 2020. The programme's main objective is to fund actions aimed at strengthening the customs union. On 15 December 2020, the co-legislators reached agreement in trilogue. The Council adopted its first-reading position on 1 March 2021. On 8 March 2021, IMCO – the committee responsible for the file in the European Parliament – adopted its recommendation for second reading of the Customs programme by the Parliament. The Parliament voted to adopt the first-reading position without amendments on 10 March 2021, and the final act was signed the following day. The regulation was published in the Official Journal on 15 March 2021 and entered into force immediately, and with retroactive application as of 1 January 2021. First edition. The 'EU Legislation in Progress' briefings are updated at key stages throughout the legislative procedure.

European Defence Fund 2021–2027

21-04-2021

The European Commission presented a proposal for a regulation establishing a European Defence Fund in June 2018. The Fund aims to foster the competitiveness and innovativeness of European defence and to contribute to the EU's strategic autonomy. The Parliament and Council reached a partial agreement in early 2019 and then a provisional political agreement on the outstanding issues in December 2020. The Council adopted its first-reading position in March 2021, and the Parliament is expected to vote ...

The European Commission presented a proposal for a regulation establishing a European Defence Fund in June 2018. The Fund aims to foster the competitiveness and innovativeness of European defence and to contribute to the EU's strategic autonomy. The Parliament and Council reached a partial agreement in early 2019 and then a provisional political agreement on the outstanding issues in December 2020. The Council adopted its first-reading position in March 2021, and the Parliament is expected to vote its second-reading position during the April plenary session.

Advances in administrative cooperation in the field of taxation

08-04-2021

The digitalisation of the economy opens the door to new cross-border economic activities that makes it possible to under-report income and under-pay tax. It also presents new challenges for tax administrations, already faced with limited access to information at the national level. Hence, in July 2020 the Commission proposed to amend the provisions on information exchange and administrative cooperation and to include the automatic exchange of data on information declared by digital platform operators ...

The digitalisation of the economy opens the door to new cross-border economic activities that makes it possible to under-report income and under-pay tax. It also presents new challenges for tax administrations, already faced with limited access to information at the national level. Hence, in July 2020 the Commission proposed to amend the provisions on information exchange and administrative cooperation and to include the automatic exchange of data on information declared by digital platform operators in their scope. The goal is to ensure that sellers on digital platforms pay their fair share of taxes, align EU countries to the digital economy, and close the gaps for tax evasion and avoidance. Right now, having secure tax revenues is vital for the provision of support to the people and businesses most in need. The Parliament's ECON committee adopted its report on the proposal for an amended Directive on Administrative Cooperation (DAC7) on 4 February 2021. The Parliament adopted its opinion on the Commission’s proposal on 10 March 2021. The Council had reached agreement on the proposal on 1 December 2020, and formally adopted it on 22 March 2021. Member States have to transpose the directive's provisions and apply them as of 1 January 2023, except for the provisions on joint audits which will apply from 2024.

Recovery and Resilience Facility

08-03-2021

In response to the coronavirus pandemic, on 28 May 2020 the Commission adopted a proposal for a regulation of the European Parliament and of the Council establishing a Recovery and Resilience Facility (the Facility). The Facility will provide €672.5 billion in loans and grants over the coming years to help mitigate the consequences of the pandemic across the EU and to make EU economies more sustainable. The Facility will disburse funds based on the achievement of a set of milestones and targets. ...

In response to the coronavirus pandemic, on 28 May 2020 the Commission adopted a proposal for a regulation of the European Parliament and of the Council establishing a Recovery and Resilience Facility (the Facility). The Facility will provide €672.5 billion in loans and grants over the coming years to help mitigate the consequences of the pandemic across the EU and to make EU economies more sustainable. The Facility will disburse funds based on the achievement of a set of milestones and targets. The Parliament's Committees on Budgets and on Economic and Monetary Affairs have been working jointly on the file, and adopted their report in November 2020. In December 2020, the Parliament and the Council reached an agreement on the Facility in trilogue. The Parliament approved the agreed text at first reading on 9 February 2021. The act was then formally adopted by the Council, and published in Official Journal on 18 February 2021, entering into force the following day.

Establishing a Recovery and Resilience Facility

04-02-2021

On 28 May 2020, the European Commission proposed a new recovery instrument, Next Generation EU, and a modern long-term EU budget. On 18 December 2020, Parliament and Council agreed on its biggest component, the Recovery and Resilience Facility (RFF). Parliament is expected to vote on the RFF during the February plenary.

On 28 May 2020, the European Commission proposed a new recovery instrument, Next Generation EU, and a modern long-term EU budget. On 18 December 2020, Parliament and Council agreed on its biggest component, the Recovery and Resilience Facility (RFF). Parliament is expected to vote on the RFF during the February plenary.

Addressing the VAT gap in the EU

17-12-2020

Among indirect taxes, value added tax (VAT) has the highest share in the Member States' indirect taxation revenues and is an important source of income for the EU budget too. Therefore, estimations and actions to narrow the difference between expected and actual VAT revenues – the VAT gap – are important. According to the European Commission, the EU VAT gap stood at €140 billion in 2018 and could fall below €130 billion in 2019. However, Covid-19-related containment measures have hurt Member States ...

Among indirect taxes, value added tax (VAT) has the highest share in the Member States' indirect taxation revenues and is an important source of income for the EU budget too. Therefore, estimations and actions to narrow the difference between expected and actual VAT revenues – the VAT gap – are important. According to the European Commission, the EU VAT gap stood at €140 billion in 2018 and could fall below €130 billion in 2019. However, Covid-19-related containment measures have hurt Member States' economies and eroded the VAT base. As a result, the VAT gap may reach over €164 billion in 2020. A broad VAT gap requires urgent action for improving voluntary compliance, achieving better administrative cooperation and enhancing the performance of national tax administrations. Recent EU legislative initiatives have addressed these needs, while also seeking to adapt the VAT system to the challenges of the modern economy. The VAT e-commerce package applicable from 2021 is a good example of these efforts. Another is the adoption in July 2020 of a tax package aimed to combat tax fraud. The package includes a Tax action plan, a communication on 'Good Tax Governance' and a proposal to amend Directive 2011/16/EU on administrative cooperation in the field of taxation. The European Union is a global leader in the digitalisation of VAT compliance, and its work on drawing up the legislative framework for applying VAT in the digital economy spans a number of years. Noteworthy is the requirement for non-EU businesses providing digital services to private consumers in the EU Member States to register for VAT and charge VAT based on destination, which set an example to emulate by other non-EU countries.

Taxation of the digital economy: Latest developments

15-12-2020

There is an important ongoing debate on the direct and indirect taxation of the digital economy. Proposals on digital taxes, which are under negotiation in the OECD, are inter-linked with European Commission proposals on the same subject. As the Council did not reach an agreement on the Commission proposal for a digital services tax, national initiatives appeared in the interim until a global solution in the area of direct taxation could be found in the OECD. On 1 December 2020, the Council endorsed ...

There is an important ongoing debate on the direct and indirect taxation of the digital economy. Proposals on digital taxes, which are under negotiation in the OECD, are inter-linked with European Commission proposals on the same subject. As the Council did not reach an agreement on the Commission proposal for a digital services tax, national initiatives appeared in the interim until a global solution in the area of direct taxation could be found in the OECD. On 1 December 2020, the Council endorsed the text of amendments to the Directive on Administrative Cooperation between the Member States (known as DAC7), which will oblige digital platform operators to provide information on the operations they intermediate. If an agreement is not achieved at global level by July 2021, it could trigger an EU response in the form of a digital levy. There is also a debate on whether that levy should be similar to the Commission proposal that failed to get political backing or not.

Recovery and Resilience Facility: Key features and developments

06-10-2020

The Recovery and Resilience Facility is intended to be the Union's main tool in support of economic and social recovery from the consequences of the coronavirus pandemic. It will provide €672.5 billion in grants and loans as financial support over the coming years. The aim of the Facility is to promote economic, social and territorial cohesion and secure lasting recovery. In its 2021 annual sustainable growth strategy, the Commission set out strategic guidance for implementation of the Facility. ...

The Recovery and Resilience Facility is intended to be the Union's main tool in support of economic and social recovery from the consequences of the coronavirus pandemic. It will provide €672.5 billion in grants and loans as financial support over the coming years. The aim of the Facility is to promote economic, social and territorial cohesion and secure lasting recovery. In its 2021 annual sustainable growth strategy, the Commission set out strategic guidance for implementation of the Facility. Currently, the European Parliament, the Council and the Commission are committed to completing the Facility's design phase and ensuring its prompt entry into force.

State aid and the pandemic: How State aid can back coronavirus economic support measures

08-06-2020

The coronavirus pandemic and its financial and economic consequences have caused a major economic downturn, and the European Union (EU) has moved rapidly to respond with monetary and fiscal policy measures. The fiscal policy instruments deployed include the adaptation of State aid rules to the exceptional circumstances to allow Member States to support their economies by means of direct or indirect intervention. From a competition law point of view, measures that constitute State aid are in principle ...

The coronavirus pandemic and its financial and economic consequences have caused a major economic downturn, and the European Union (EU) has moved rapidly to respond with monetary and fiscal policy measures. The fiscal policy instruments deployed include the adaptation of State aid rules to the exceptional circumstances to allow Member States to support their economies by means of direct or indirect intervention. From a competition law point of view, measures that constitute State aid are in principle illegal, unless issued under an exemption, such as the De minimis Regulation or the General Block Exemption Regulation, subject to notification and European Commission approval. The State aid rules do, however, already allow for aid to compensate for damage caused by natural disasters and exceptional events, such as a pandemic. State aid can also be used to remedy serious disturbances to the economy. The temporary framework adopted by the Commission in March 2020 sets out temporary State aid measures that the Commission will consider compatible with the State aid rules, allowing Member States full flexibility in supporting their coronavirus-stricken economies. The temporary framework is in place to address Member States' various needs more effectively. The framework initially focused on measures to ensure liquidity. Since early April, it has been widened to include measures to support the economy and coronavirus-related medical investment, research and production, as well as measures to ease the social and tax liabilities of companies and the self-employed and measures to subsidise workers' wages. This is an update of a briefing published on 27 April 2020.

Gaidāmie notikumi

21-06-2021
Ensuring effective protection of European consumers in the digital economy
Uzklausīšana -
IMCO
22-06-2021
AFCO ICM on the Reform of European Electoral Law & Parliament's Right of Inquiry
Cits pasākums -
AFCO
22-06-2021
The development of new tax practices:what new schemes should the EU pay attention to?
Uzklausīšana -
FISC

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