The CRM handbook has been recently revised to better position the compliance risk management in the digital era. The guide outlines the pillars of CRM strategies, from influencing taxpayer behaviour, over all CRM process to making optimum use of digitalisation, data, and technology. Download it on our website!
ICS2 safety and security data requirements are being gradually rolled out for maritime and inland waterways, road, and rail imports to the EU from 3 June 2024, starting with maritime and inland waterways shipments. To learn more, consult the factsheets and video available in various languages on our website!
Are you working in the cement, aluminium, fertiliser, iron and steel, hydrogen or electricity sector and involved in ensuring your company’s CBAM compliance? Download the various sectoral factsheets, now available in all EU languages.
The Commission and the Belgian Presidency of the Council of the EU, together with Member States, ports authorities, European associations, EU agencies and representatives from customs and law enforcement authorities launched the European Ports Alliance Public Private Partnership in January. The partnership aims to bring all relevant stakeholders together, to form solutions to protect ports from drug trafficking and criminal infiltration.
A minimum rate of effective taxation of 15% for multinational companies active in the EU came into force on 1 January 2024. The new rules formalise the EU's implementation of the so-called ‘Pillar 2' rules agreed as part of the global deal on international tax reform in 2021.
Searching for some interesting listens over the holiday period? Look no further than two great new podcasts featuring TAXUD Directors Maria Elena Scoppio and Benjamin Angel. In her podcast with the Jacques Delors Institute’s series on ‘Re-thinking Europe’, Maria Elena delves into the rationale behind and the next steps for the EU’s CBAM. Over on the Bruegel Sound of Economics podcast, Benjamin discussed the state of play on the global tax deal ahead of the EU’s implementation of the so-called ‘Pillar 2’ minimum effective taxation rules at the end of this year. Re-thinking Europe with Maria Elena Scoppio The Sound of Economics with Benjamin Angel
This month, the Commission and Norway successfully completed negotiations to amend the EU-Norway agreement on administrative cooperation, recovery assistance and combating fraud in the field of VAT, paving the way for final EU adoption and signature. The aim is to align the EU-Norway agreement with the latest amendments of the EU legislation on VAT administrative cooperation introduced after its conclusion in 2018.
On 7 December 2023, the PEM Joint Committee adopted the new and modernised rules of origin that aims to increase trade between the European Union and neighbouring countries in the Pan-Euro-Mediterranean (PEM) region. The rules of origin will be implemented as of 1 January 2025 and will modernise all preferential trade agreements among the 24 PEM trading partners by making the relevant ‘rules of origin' in those agreements more flexible and business-friendly.
The European Union’s new customs pre-arrival safety and security system – Import Control System 2 (ICS2) – will introduce a new process for entry of goods by maritime and inland waterways, road and rail in the EU as of 3 June 2024. Affected businesses will be required to prepare in advance for ICS2 and connect to the system within a time-limited deployment window.
Approximately 86 million fake items were detained in the European Union in 2022 at the EU external border and in the internal market, according to a joint report issued last month by the European Union Intellectual Property Office (EUIPO) and the European Commission. The estimated value of fake items detained in the EU amounted to over €2 billion, an increase of approximately 3% in 2022 compared to 2021.
Did you miss our side event at this year’s historic COP28? Fear not, the interesting and diverse discussion was recorded and is available to watch online! Our panellists explored our understanding and the implementation of carbon pricing systems worldwide, as well as how CBAMs can inspire further global progress in this area.
On behalf of everyone at the Directorate-General for Taxation and Customs Union, we wish all our subscribers a very happy holiday season and a peaceful new year
Join us this Saturday for the European Commission’s side-event at COP28 on the role of Carbon Border Adjustment Mechanisms in promoting carbon pricing initiatives worldwide!
Behavioural taxation is gaining prominence as a tool to help counter activities that can have a negative effect on society. But what role should such taxes play in the tax mix? Fresh from the EU Tax Symposium, DG TAXUD’s Director for Indirect Taxation and Tax Administration, Maria Elena Scoppio, recently took part in a Friends of Europe podcast to discuss the issue.
Friends of Europe’s Dharmendra Kanani is joined this week by Maria Elena Scoppio, Director for Indirect Taxation and Tax Administration at DG TAXUD. Fresh out of the EU Tax Symposium, Scoppio lifts the veil on what was discussed, sharing that, for the first time in the symposium, a psychologist was invited, which goes to show the importance of behavioural taxation. Given that tax is one of the most sensitive areas and subject to unanimity, Scoppio argues in favour of enhanced cooperation to advance legislation and not become trapped in “masochistic” endeavours.
Transfer pricing has long been seen as a tool used by companies, especially multinationals, to reduce their tax liability. But what is it? And how does the EU plan to tackle inconsistencies at national level that can cause problems such as profit shifting, tax avoidance and litigation in the EU? Find out from the interview below with Marc Clercx, Lukas Seemann and Mauro Faggion, the experts in charge of developing new draft legislation proposed by the European Commission back in September.
Intellectual Property Right holders and their representatives are from now on invited to submit only electronic applications for action (eAFAs) to customs through the IP Enforcement Portal (IPEP) or national portals in Germany, Italy and Spain.
On 17 October 2023, EU Member States dacided to add three jurisdictions – Antigua and Barbuda, Belize and Seychelles – to the EU list of non-cooperative jurisdictions for tax purposes.
Most EU Member States made progress in the enforcement of VAT compliance in 2021, according to the 2023 VAT Gap report released by the European Commission. The annual study shows that Member States lost around €61 billion in VAT in 2021, compared to €99 billion in 2020. Download the full report from our website!
This year’s EU Tax Symposium took place on 24-25 October 2023. High level speakers, panellists and participants contributed to discussions on a wide range of topics under the theme "The future of taxation in the EU: challenges ahead and changes needed". Did you miss this year’s event or would you like to re-watch some of the speeches and discussions? Check below for all links and videos related to the event. And see you next year for the EU Tax Symposium 2024!
