Szukaj
Deepening the single market in the light of the Letta and Draghi reports
Often considered the 'cornerstone' of European integration, the single market now serves 449 million consumers and 31 million active companies, most of which are small and medium-sized enterprises (SMEs). It has delivered substantial economic benefits, ranging between 8 % and 9 % of European Union gross domestic product (GDP). Trade between Member States has risen steadily over the years, and today accounts for an estimated 56 million European jobs. The EU is among the largest trading blocs in the ...
Tax compliance costs in the EU: Striking the right balance
For her second mandate, European Commission President-elect Ursula von der Leyen has prioritised strengthening EU competitiveness and simplifying existing EU legislation. One focus here is the regulatory burden in taxation within the EU and its potential evolution. On 17 October 2024, the European Parliament's Subcommittee on Tax Matters (FISC) is due to hold a public hearing on simplicity and transparency in tax policy.
Reinforced quality framework for traineeships
The aim of the two proposals, discussed in this briefing, was to improve the use, quality of, and access to traineeships across the EU. In line with the 'evaluation first' principle, the impact assessment (IA) accompanying the two proposals was prepared after the evaluation. Its intervention logic captures the problem, the specific objectives and the internal drivers well. However, more attention could have been devoted to the external drivers. The IA describes the areas and the policy options alongside ...
HOT: A head office tax system for small companies
When businesses start operating across borders, they are faced with a new and unfamiliar corporate tax system in each EU Member State. As a result, businesses with cross-border activities have to spend time and resources on understanding and complying with complex local corporate tax rules. This represents a significant administrative burden, in particular for small companies. On 12 September 2023, to lower tax compliance costs, the European Commission tabled a proposal for a Council directive to ...
Enhanced digital tools and processes in company law
In March 2023, the European Commission presented a proposal for a directive to expand the use of digital tools and processes in EU company law. The directive would seek to facilitate companies' cross-border activities by reducing bureaucracy and administrative burdens (such as when setting up subsidiaries and branches in another Member State), increase transparency and boost trust in the business environment across the EU. The proposal is expected to contribute to the creation of a more integrated ...
The Horizon Europe Programme: A strategic assessment of selected items
Horizon Europe is the EU's key funding programme for research and innovation, containing ambitious commitments to scientific progress, climate neutrality, and improving the EU's competitiveness and growth. This study evaluates the following selected items in Horizon Europe: the evolution of calls and funding, adoption of the Common Model Grant Agreement (CMGA), implementation of the strategic plan, discontinuation of the Future and Emerging Technologies (FET) Flagship, the participation barriers ...
Horizon Europe support for the European Green Deal
The European Green Deal, aimed at making the EU climate neutral by 2050, outlines a comprehensive approach to sustainability, requiring profound transformation across all industrial sectors. Horizon Europe, the EU's foremost research and innovation programme, can be a critical enabler, providing the necessary funding, framework and innovation pathways to support this transition. Employing a combination of desk research and stakeholder consultations, this study evaluates Horizon Europe's alignment ...
The Impact of EU Legislation in the Area of Digital and Green Transition, particularly on SMEs
EU legislation calls SMEs to contribute to the twin transition. This study analyses the cumulative costs of selected pieces of EU digital and green legislation on SMEs and explores the effectiveness of costs mitigation tools at their disposal. This document was prepared for the Policy Department for Economic, Scientific and Quality of Life Policies at the request of the Committee on Internal Market and Consumer Protection (IMCO).
Letting large European firms grow
The EU has grown less, and has become less productive, than the US in the last twenty years. The differences are small, but a healthy ambition to do better justifies analysing the sources of this difference and how policy can affect them. This paper focuses on the pattern of specialisation of the EU economy and discusses the role of large firms in generating innovation. It documents the large US-EU gap in the ability to scale large firms and grow them into world leaders, and discusses the reasons ...
Udzielanie licencji przymusowych na patenty
W 2023 r. Komisja przedstawiła sześć inicjatyw ustawodawczych związanych z patentami. Mają one pomóc przedsiębiorstwom, w szczególności MŚP, jak najlepiej wykorzystywać wynalazki i nowe technologie, a także przyczynić się do zwiększenia konkurencyjności i suwerenności technologicznej UE. W marcu Parlament ma przyjąć w pierwszym czytaniu swoje stanowisko w sprawie jednej z tych inicjatyw – nowego rozporządzenia w sprawie udzielania licencji przymusowych na patenty na potrzeby zarządzania kryzysowego ...