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Data governance act

Em síntese 30-03-2022

Seeking to unlock the socio-economic potential of data, while preserving European rights and values, the EU is breaking new ground with its data governance act. The first of a set of measures announced in the European Commission's strategy for data, the act is designed to facilitate voluntary data sharing across the EU and between sectors, by strengthening mechanisms that increase data availability and foster trust in intermediaries. During its April plenary session, the European Parliament is due ...

Often isolated, and with generally poorer access to public services, the EU's border regions face a unique set of challenges. This has been recognised under Article 174 of the Treaty on the Functioning of the European Union, which provides that particular attention should be paid to cross-border regions when developing action to strengthen the EU's economic, social and territorial cohesion. Yet while the EU has provided significant support over the years, particularly within the framework of European ...

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 ...

The EU policy reform on harmful tax practices (HTP) has been pushed up the agenda for several reasons: the significant loss of revenue due to tax evasion and tax avoidance while Member States are addressing the huge economic impacts of the pandemic, public and parliamentary pressure, and several high-profile revelations of questionable tax-related practices. An own-initiative procedure was launched in autumn 2020 by the Subcommittee on Tax Matters (FISC), and a vote on the report of the Economic ...

Fiscalis programme 2021-2027

Em síntese 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 ...

EU Anti-fraud programme 2021-2027

Em síntese 21-04-2021

In 2018, the Commission proposed a regulation aimed at establishing the European Union's anti-fraud programme for the duration of the 2021-2027 Multiannual Financial Framework. It will support Member States' efforts to combat fraud, corruption and other illegal activities affecting the financial interests of the European Union. The financial envelope for the implementation of the programme for 2021 to 2027 will amount to €181.2 million (current prices). An early second-reading agreement was reached ...

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 IA underpinning the proposal to establish a single window environment for customs is well structured, substantiated and clear. It acknowledges a scarcity of comparable EU-wide data, and is transparent on the assumptions underlying the analysis. The presentation, screening and assessment of the retained policy options is clear and balanced, assessing their direct economic impacts, as well as their social and environmental implications. The selection of the preferred options is based on cost-effectiveness ...

This At A Glance summarises the key findings of the original study, which analysed the role and development of Points of Single Contact and other information services. The study reviewed recent policy documents, and identified a range of weaknesses for the provision of contact points. The main recommendations were to improve monitoring (using the indicators and the Single Market Scoreboard) and make use of infringement proceedings in case of non-compliance. The actions could be built on the instruments ...

Competition and consumer protection in the single market are often undermined by price discrimination based on residency. While many market players do not cooperate with the Commission, for instance not disclosing their pricing structure, Member States often do not have the means or the tools to collect and deliver the required information to the Commission. The SMIT proposal would provide the Commission with powers such as to request business-related information (e.g. cost structure or product volumes ...