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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 ...

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 ...

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 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.

O presente estudo analisa a estrutura e o desempenho económico da pequena pesca costeira (PPC) na Europa. São identificados dezoito clusters principais de PPC, sendo apresentada a sua distribuição por região NUTS-2. Além disso, é avaliada a contribuição da PPC em termos de rendimento e emprego para as economias das regiões NUTS-2. Algumas potenciais implicações políticas das conclusões do presente estudo são consideradas à luz da reforma da Política Comum da Pesca.

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.

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 ...

O presente documento visa fornecer à Comissão das Pescas informações precisas e bem estruturadas sobre a importância da pequena pesca costeira e os problemas sociais, económicos e ambientais específicos deste sector nos diversos Estados-Membros. De acordo com a estrutura desta análise, as conclusões e recomendações finais baseiam-se num inventário da situação existente em cada Estado-Membro e numa exposição das principais questões que se colocam à pequena pesca costeira a nível comunitário, com referências ...