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VAT for small enterprises

25-10-2018

Value added tax (VAT) is a consumption tax borne by the final consumers and collected by businesses as taxable persons. Businesses have VAT administrative obligations and act as VAT collectors. This generates compliance costs that are higher for small and medium-sized enterprises (SMEs) than for bigger businesses, in spite of the small business exemption, especially in the case of cross-border activities. The proposal for a revision of the VAT Directive relating to the common system of value added ...

Value added tax (VAT) is a consumption tax borne by the final consumers and collected by businesses as taxable persons. Businesses have VAT administrative obligations and act as VAT collectors. This generates compliance costs that are higher for small and medium-sized enterprises (SMEs) than for bigger businesses, in spite of the small business exemption, especially in the case of cross-border activities. The proposal for a revision of the VAT Directive relating to the common system of value added tax as regards the special scheme for small enterprises simplifies the rules, so as to reduce VAT compliance costs for SMEs by introducing simpler measures regarding invoicing, VAT registration, accounting and returns for SMEs, whether they operate in wholly domestic markets only or also across borders in the EU. The legislative proposal falls under the consultation procedure. The European Parliament adopted its resolution on 11 September 2018, and the proposal is now with the Council. Second edition. The ‘EU Legislation in Progress’ briefings are updated at key stages throughout the legislative procedure. Please note this document has been designed for on-line viewing.

Excise duty on alcohol - Revision of Council Directive 92/83/EEC on the structures of excise duty applied to alcohol and alcoholic beverages

27-11-2017

Council Directive 92/83/EEC harmonises the structures of excise duties on alcohol and alcoholic beverages, as agreed in 1992 by the Member States. The directive establishes common definitions of alcoholic products that are subject to duty, as well as exemptions and common reduced rates, particularly for small producers of alcoholic beverages and home-brewers. The European Commission began evaluating whether the rules are still up to date and ensure a level playing-field among producers, as well as ...

Council Directive 92/83/EEC harmonises the structures of excise duties on alcohol and alcoholic beverages, as agreed in 1992 by the Member States. The directive establishes common definitions of alcoholic products that are subject to duty, as well as exemptions and common reduced rates, particularly for small producers of alcoholic beverages and home-brewers. The European Commission began evaluating whether the rules are still up to date and ensure a level playing-field among producers, as well as whether smaller producers might benefit from simpler rules and lower excise duties. Based on the results of the evaluation process, a new legislative proposal is expected to be presented by the end of 2017. This would be the second attempt to modify the current legislation, after the first failed to obtain the approval of the Member States in the Council, in 2006.

European Progress Microfinance Facility - Interim evaluation: European Implementation Assessment

12-05-2015

The European Progress Microfinance Facility for employment and social inclusion was established by Decision 283/2010 and will be in operation until April 2016. Although only a limited number of conclusions can be made on the basis of data available so far, some criticism towards this instrument has already been reflected in the set-up of the next EU multi-annual framework to cover microcredit, namely the Programme for Employment and Social Innovation (EaSI). The specific effects of the Microfinance ...

The European Progress Microfinance Facility for employment and social inclusion was established by Decision 283/2010 and will be in operation until April 2016. Although only a limited number of conclusions can be made on the basis of data available so far, some criticism towards this instrument has already been reflected in the set-up of the next EU multi-annual framework to cover microcredit, namely the Programme for Employment and Social Innovation (EaSI). The specific effects of the Microfinance Facility, especially those related to social and employment matters, seem to correspond to the objectives that were set in response to the financial crisis in Europe. The commitment of 100 million euro from the EU budget (supplemented by an equal amount from the European Investment Bank), allowed a growing number of financial intermediaries to offer small loans (below and above 5,000 euro - but in any case below 25,000 euro which is the maximum limit of the micro-credit's definition) to persons starting-up or developing their own micro-enterprises (and often previously unemployed).  

Small-scale fisheries in the Common Fisheries Policy

08-11-2012

The reform of the EU Common Fisheries Policy (CFP) is being negotiated by the European Parliament and the Council. Some proposals aim at a differentiated approach for small-scale fisheries (SSF), but the characterisation of "small-scale" is far from uniform in view of the diversity of the EU fishing fleet and its activities.

The reform of the EU Common Fisheries Policy (CFP) is being negotiated by the European Parliament and the Council. Some proposals aim at a differentiated approach for small-scale fisheries (SSF), but the characterisation of "small-scale" is far from uniform in view of the diversity of the EU fishing fleet and its activities.

Characteristics of Small-Scale Coastal Fisheries in Europe

15-07-2011

The study analyses the structure and economic performance of small-scale coastal fisheries (SSF) in Europe. Eighteen main clusters within SSF are identified and their distribution by NUTS-2 region is presented. The contribution of SSF in terms of income and employment to the economies of the NUTS-2 regions is also assessed. Some potential policy implications of the study’s findings are considered in light of the reform of the Common Fisheries Policy.

The study analyses the structure and economic performance of small-scale coastal fisheries (SSF) in Europe. Eighteen main clusters within SSF are identified and their distribution by NUTS-2 region is presented. The contribution of SSF in terms of income and employment to the economies of the NUTS-2 regions is also assessed. Some potential policy implications of the study’s findings are considered in light of the reform of the Common Fisheries Policy.

Autorzy zewnętrzni

Graeme Macfadyen, Pavel Salz and Rod Cappell

Small-scale coastal fisheries in the EU

08-06-2011

80% of the EU fishing fleet is today considered as 'small-scale and coastal fisheries’ (SSCF). In the context of the upcoming Common fisheries policy reform, the European Commission launched a debate on the creation of a specific management regime for SSCF, focusing on social objectives.

80% of the EU fishing fleet is today considered as 'small-scale and coastal fisheries’ (SSCF). In the context of the upcoming Common fisheries policy reform, the European Commission launched a debate on the creation of a specific management regime for SSCF, focusing on social objectives.

An Assessment of the Effects of Land Ownership and Land Grab on Development - With a Particular Focus on Small Holdings and Rural Areas

31-03-2011

Land ownership and related issues have a distinct and profound impact on poverty reduction and wealth creation in developing countries. The brief first examines different systems of land tenure in the developing world, paying attention to how differences in access to land affect development. The authors discuss the assumption that land ownership increases productivity through access to credit and greater on-land investment. The brief then provides an overview of two political and economic processes ...

Land ownership and related issues have a distinct and profound impact on poverty reduction and wealth creation in developing countries. The brief first examines different systems of land tenure in the developing world, paying attention to how differences in access to land affect development. The authors discuss the assumption that land ownership increases productivity through access to credit and greater on-land investment. The brief then provides an overview of two political and economic processes that involve a largescale redistribution of land: land reform and the so-called land-grabbing movement. The study also includes an overview of international governance mechanisms and EU processes currently addressing these land issues. Regarding land reform, we conclude that although it differs widely across countries, it will only be successful when complemented with policies to help small-scale farmers effectively use the land. Similarly, we conclude that land grabbing can only be a win-win situation for both investors and recipient countries if adequate regulations are in place. Finally, the brief provides a series of recommendations for European policy-makers addressing the issue. Our recommendations include strengthening existing EU policy initiatives on land reform and land acquisitions in developing countries, increasing foreign aid dedicated to agricultural development and strengthening the sustainability requirements of imported biofuels.

Autorzy zewnętrzni

Christiane Gerstter, Timo Kaphengst, Doris Knoblauch and Krista Timeus (Ecologic Institute, Germany)

Inshore Fisheries: The Problems Encountered by Inshore Fishermen

17-10-2005

This document aims to provide accurate and structured information to the EP Fisheries Committee about: the importance of small inshore fishing; and the specific social, economic and environmental problems of the sector in Member States. The discussion is structured so that the final conclusions and recommendations are based on an inventory reflecting the state of affairs in each Member State and an exposition of the key issues of small inshore fisheries at the Community level, with specific references ...

This document aims to provide accurate and structured information to the EP Fisheries Committee about: the importance of small inshore fishing; and the specific social, economic and environmental problems of the sector in Member States. The discussion is structured so that the final conclusions and recommendations are based on an inventory reflecting the state of affairs in each Member State and an exposition of the key issues of small inshore fisheries at the Community level, with specific references to Member States.

Autorzy zewnętrzni

Centro Tecnológico del Mar – Fundación CETMAR, Spain

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