Fittex

This study, commissioned by the Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the JURI Committee, looks into the challenges and possible improvements of administrative cooperation between Member States, as regards cross-border enforcement of administrative fines and recovery claims. Legal instruments to facilitate transnational cooperation are necessary. Also the terms ‘fine’ and ‘recovery claim’ are often subject to different definitions in the Member States ...

In April 2021, the European Commission proposed a directive on corporate sustainability reporting. The directive would establish new rules on sustainability reporting in the European Union, based on amending and enlarging the scope of reporting and increasing standardisation under the current Non-financial Reporting Directive. A provisional political agreement reached between the Parliament and Council is scheduled for a vote at first reading during the November I plenary session.

As the EU is the largest trading bloc in the world, millions of customs declarations pass through national authorities each year. To ensure a simplified and digital approach, the European Commission has proposed the establishment of a European customs single window, which would allow traders to fulfil all their documentary requirements at once. Following interinstitutional negotiations, European Parliament and Council negotiators reached a provisional agreement in May 2022, which is expected to be ...

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

The Committee on Budgetary Control (CONT) organised a public hearing with the aim to get a better understanding about technical support and related challenges, especially concerning the areas of better administration, digitalisation and EU funds implementation. This briefing provided background information to this debate that took place 21 April 2022. It examines technical support as well as relevant technical assistance activities and provides a short insight into links between such support and ...

During its first March 2022 plenary session, Parliament is due to vote on an own-initiative report of the Committee on Civil Liberties, Justice and Home Affairs (LIBE), advocating new measures to protect and boost civil society organisations' participation in the democratic life of the European Union. Acknowledging the contribution civil society organisations (CSOs) make to promoting the EU values enshrined in Article 2 of the Treaty on European Union (TEU), and in particular fundamental rights, ...

During the February 2022 plenary session, Parliament is due to vote on a legislative-initiative report calling on the Commission to put forward a directive on common measures for non-profit organisations (NPOs) and also a regulation establishing a statute for European cross-border associations and non-profit organisations. The proposal recognises that while NPOs are an integral part of the EU economy, they face multiple legal and administrative challenges when attempting to operate across borders ...

Tax transparency has become an important tool in the fight against tax avoidance and tax evasion. Country-by-country reporting (CBCR) aims at requiring multinational enterprises (MNEs) to provide sufficient data to be able to distinguish what part of their activity is related to a specific country. The European Commission's proposed directive on CBCR was first tabled in 2016. Interinstitutional negotiations led to a provisional agreement in June 2021. The European Parliament is expected to vote on ...

This briefing provides an initial analysis of the strengths and weaknesses of the European Commission’s impact assessment (IA) accompanying the above-mentioned proposal, submitted on 3 June 2021 and referred to the European Parliament’s Committee on Industry, Research and Energy (ITRE). The proposal seeks to amend Regulation (EU) No 910/2014 on electronic identification and trust services for electronic transactions in the internal market (the eIDAS Regulation) in order to better meet the new market ...

The original full study is a structured analysis of the current scientific evidence on the effects of sustainability reporting including non-financial performance indicators, stand-alone sustainability reporting as well as integrated reporting. It discusses the benefits and challenges particularly related to internal decision-making, external transparency as well as financial and non-financial/environmental, social and governance effects. Further, it offers policy recommendations in view of the ...