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Crypto-assets - Key developments, regulatory concerns and responses

07-04-2020

This study, prepared by Policy Department A, sets out recent developments regarding crypto-assets. These relate mainly to the continuing use of crypto-assets for money laundering and terrorist financing, the massive growth of private “tokens” used to raise funds, and to the emergence of stablecoins and central bank digital currencies. The study, furthermore, addresses key regulatory concerns, taking into account these recent developments, and suggests regulatory responses.

This study, prepared by Policy Department A, sets out recent developments regarding crypto-assets. These relate mainly to the continuing use of crypto-assets for money laundering and terrorist financing, the massive growth of private “tokens” used to raise funds, and to the emergence of stablecoins and central bank digital currencies. The study, furthermore, addresses key regulatory concerns, taking into account these recent developments, and suggests regulatory responses.

Autorzy zewnętrzni

Prof. Dr. Robby HOUBEN and Alexander SNYERS

EU policies – Delivering for citizens: The fight against tax fraud

28-06-2019

Tax policy, and the fight against tax fraud, have gained particular exposure over the past five years as a result of the light shed by repeated tax leaks and the related journalistic investigations. This has added to the increasing lack of acceptance of damaging tax practices, especially since the recession and the resulting budget constraints. The fight against tax fraud aims at recovering revenue not paid to the public authorities. It also aims at ensuring that fraudsters do not have an advantage ...

Tax policy, and the fight against tax fraud, have gained particular exposure over the past five years as a result of the light shed by repeated tax leaks and the related journalistic investigations. This has added to the increasing lack of acceptance of damaging tax practices, especially since the recession and the resulting budget constraints. The fight against tax fraud aims at recovering revenue not paid to the public authorities. It also aims at ensuring that fraudsters do not have an advantage over compliant taxpayers, thus ensuring tax fairness between taxpayers. Unpaid taxes result in reduced resources for national and European Union (EU) budgets. Though the scale of unpaid taxes is by nature difficult to estimate, available assessments hint at large amounts of resources lost to public finances. Citizens' evaluation of the EU's current involvement in the fight against tax fraud has improved, but the majority of citizens in each Member State still share expectations for even more intensive involvement. Despite this, there is still a considerable gap between citizens' evaluations and expectations of EU involvement. There is still room for improvement in addressing the preferences and expectations of EU citizens. The fight against tax fraud is shared between Member States and the EU. Coming under tax policy, it has remained closely linked to Member State sovereignty, protected by the requirement for unanimity and a special legislative procedure which keeps tax matters firmly under the Council's control. This has been the case since the Union's beginnings, in spite of the proposed limited changes to the tax framework. As shortcomings have been more clearly identified, the discussion has been opened anew in speeches on the State of the Union delivered by the President of the European Commission before the European Parliament. Fighting tax fraud covers not only actions against illegal behaviour, but also the deterrence of fraud and measures to foster compliance. As a result it involves a large reboot of tax provisions, to upgrade them for the scale and features of tax fraud as it is and as it evolves. In spite of the notable deliveries during the 2014-2019 parliamentary term, there remains work ahead, namely because all provisions need to be implemented, enforced, monitored and, if need be, updated, to keep up with the versatility of tax fraud and the pace of digital evolution globally. This is an update of an earlier briefing issued in advance of the 2019 European elections.

Przywóz dóbr kultury

17-10-2018

Obecnie, z wyjątkiem dwóch szczególnych środków dotyczących Iraku i Syrii, nie ma przepisów UE obejmujących przywóz dóbr kultury z państw trzecich do UE. W lipcu 2017 r. Komisja Europejska przyjęła wniosek ustawodawczy w celu zapewnienia skutecznego i jednolitego traktowania importowanych dóbr kultury w całej UE. Oczekuje się, że Parlament Europejski będzie głosował nad wnioskiem podczas drugiej październikowej sesji plenarnej.

Obecnie, z wyjątkiem dwóch szczególnych środków dotyczących Iraku i Syrii, nie ma przepisów UE obejmujących przywóz dóbr kultury z państw trzecich do UE. W lipcu 2017 r. Komisja Europejska przyjęła wniosek ustawodawczy w celu zapewnienia skutecznego i jednolitego traktowania importowanych dóbr kultury w całej UE. Oczekuje się, że Parlament Europejski będzie głosował nad wnioskiem podczas drugiej październikowej sesji plenarnej.

Policy Departments' Monthly Highlights - September 2018

10-09-2018

The Monthly Highlights publication provides an overview, at a glance, of the on-going work of the policy departments, including a selection of the latest and forthcoming publications, and a list of future events.

The Monthly Highlights publication provides an overview, at a glance, of the on-going work of the policy departments, including a selection of the latest and forthcoming publications, and a list of future events.

Kontrole środków pieniężnych wwożonych do Unii lub wywożonych z Unii

05-09-2018

W 2016 r. w konkluzjach w sprawie walki z finansowaniem terroryzmu Rada podkreśliła, że istotne jest podjęcie środków przeciwko nielegalnym przepływom środków pieniężnych, i wezwała Komisję Europejską do zmiany rozporządzenia z 2005 r. w sprawie kontroli środków pieniężnych. Wniosek Komisji z 2017 r. ma na celu wypełnienie luk w obowiązującym rozporządzeniu, w szczególności w odniesieniu do definicji środków pieniężnych i różnych przepływów transgranicznych. Wstępne porozumienie, które w maju 2018 ...

W 2016 r. w konkluzjach w sprawie walki z finansowaniem terroryzmu Rada podkreśliła, że istotne jest podjęcie środków przeciwko nielegalnym przepływom środków pieniężnych, i wezwała Komisję Europejską do zmiany rozporządzenia z 2005 r. w sprawie kontroli środków pieniężnych. Wniosek Komisji z 2017 r. ma na celu wypełnienie luk w obowiązującym rozporządzeniu, w szczególności w odniesieniu do definicji środków pieniężnych i różnych przepływów transgranicznych. Wstępne porozumienie, które w maju 2018 r. osiągnęły Rada i Parlament w sprawie projektu rozporządzenia, ma być poddane pod głosowanie w Parlamencie w pierwszym czytaniu na wrześniowej sesji plenarnej.

Virtual currencies and terrorist financing: assessing the risks and evaluating responses

04-06-2018

This study, commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the TERR Committee, explores the terrorist financing (TF) risks of virtual currencies (VCs), including cryptocurrencies such as Bitcoin. It describes the features of VCs that present TF risks, and reviews the open source literature on terrorist use of virtual currencies to understand the current state and likely future manifestation of the risk. It then reviews ...

This study, commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the TERR Committee, explores the terrorist financing (TF) risks of virtual currencies (VCs), including cryptocurrencies such as Bitcoin. It describes the features of VCs that present TF risks, and reviews the open source literature on terrorist use of virtual currencies to understand the current state and likely future manifestation of the risk. It then reviews the regulatory and law enforcement response in the EU and beyond, assessing the effectiveness of measures taken to date. Finally, it provides recommendations for EU policymakers and other relevant stakeholders for ensuring the TF risks of VCs are adequately mitigated.

Autorzy zewnętrzni

Tom KEATINGE, David CARLISLE, Florence KEEN

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