Search results

• 

  Exploratory study of consumer issues in online peer-to-peer platform markets
  Task 3 report

  • Published: 2019-08-02
  • Corporate Author(s): Directorate-General for Justice and Consumers (European Commission) ; GFK ; Milieu ; VVA
  • Personal Author(s): Hausemer, Pierre ; Grinevich, Vadim ; Rodriguez Diaz, Adriana ; Psaila, Emma ; Meeusen, Tim ; Rzepecka, Julia ; Dragulin, Marius ; Quaschning, Simon ; Huber, Franz ; Baines, Linda ; Nunu, Madalina ; Fiorentini, Sara ; Dunne, Allison ; Rabuel, Lison ; Gysen, Sara ; Vitiello, Simone
  • Subject: business model, cloud computing, collaborative economy, consumer policy, consumer protection, data protection, EU Member State, financial transaction, goods and services, hiring, liability, national law, sale, used goods
• Proposal for a COUNCIL IMPLEMENTING DECISION authorising Czechia to apply the generalised reverse charge mechanism derogating from Article 193 of Directive 2006/112/EC

  • Published: 2019-06-21
  • Corporate Author(s): Directorate-General for Taxation and Customs Union (European Commission) ; European Commission
  • Subject: Czechia, derogation from EU law, goods and services, supply, tax collection, tax offence, taxpayer, VAT
• Case C-566/17: Judgment of the Court (Second Chamber) of 8 May 2019 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu — Poland) — Związek Gmin Zagłębia Miedziowego w Polkowicach v Szef Krajowej Administracji Skarbowej (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 168(a) — Deduction of input tax — Principle of VAT neutrality — Taxable person engaged in both economic and non-economic activities — Goods and services purchased for the purposes of performing both transactions subject to VAT and non-taxable transactions — Absence of apportionment criteria in national legislation — Principle of lawfulness of the tax)

  • Published: 2019-05-08
  • Corporate Author(s): Court of Justice (Court of Justice of the European Union)
  • Subject: goods and services, provision of services, tax relief, taxpayer, VAT
• Case C-335/19: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 24 April 2019 — E. Sp. z o.o. Sp. k., having its seat in S. v Minister Finansów

  • Published: 2019-04-24
  • Corporate Author(s): Court of Justice (Court of Justice of the European Union)
  • Subject: claim, debt, goods and services, liquidation, supply, tax law, tax relief, tax return, taxpayer, VAT
• Case C-199/19: Request for a preliminary ruling from the Sąd Rejonowy dla Łodzi-Śródmieścia w Łodzi (Poland) lodged on 27 February 2019 — RL sp. z o.o., having its seat in Ł. v J.M.

  • Published: 2019-02-27
  • Corporate Author(s): Court of Justice (Court of Justice of the European Union)
  • Subject: application of EU law, contract, delivery, goods and services, hiring, payment, Poland, provision of services
• 

  Quality report on European statistics on international trade in goods
  2013-2016 data : 2019 edition

  This report provides users with a tool to assess the quality of the international trade in goods statistics published by Eurostat. The data quality can be evaluated against indicators covering the following components: relevance, accuracy, timeliness and punctuality, accessibility and clarity, c...

  This report provides users with a tool to assess the quality of the international trade in goods statistics published by Eurostat. The data quality can be evaluated against indicators covering the following components: relevance, accuracy, timeliness and punctuality, accessibility and clarity, comparability and coherence. The purpose of the report is not to rank EU Member States from best to worst for each quality indicator, but to provide users with information on the different factors affecting statistics so that they can appraise the data quality for themselves.

  • Published: 2019-02-22
  • Corporate Author(s): Eurostat (European Commission)
  • Subject: economic indicator, EU law, European Union, goods and services, international trade, report, trade statistics
• 

  The JRC statistical audit of the retail restrictiveness indicator
  

  Monitoring the restrictiveness of regulations governing the retail companies may help to induce a positive dynamic leading to more open and competitive retail markets in the EU. The Commission services have developed for the first time the monitoring framework for the Retail Restrictiveness Indi...

  Monitoring the restrictiveness of regulations governing the retail companies may help to induce a positive dynamic leading to more open and competitive retail markets in the EU. The Commission services have developed for the first time the monitoring framework for the Retail Restrictiveness Indicator, which is made of 14 types of restrictions, two sub-pillars, two pillars and one overall index across the 28 EU Member States. This exercise inevitably entails both conceptual and practical challenges. The statistical audit discussed in this note was conducted by the European Commission’s Joint Research Centre (JRC), and it aims at maximising the reliability and transparency of the Retail Restrictiveness Indicator framework. It should enable policy analysts and researchers alike to draw more relevant, meaningful and useful conclusions from the results presented in the Staff Working Document accompanying the Commission Communication A European retail sector fit for the 21st century. Prior to undertaking this statistical assessment, the Retail Restrictiveness Indicator development team and the JRC engaged in previous discussions during fall 2017 and early 2018, whereby earlier versions of the framework were assessed by the JRC. Preliminary JRC suggestions were taken into account for the final computation of the Retail Restrictiveness Indicator and its underlying components. The present statistical assessment of the Retail Restrictiveness Indicator focuses on two main aspects: -The statistical coherence of the indicator framework, and; -The impact of key modelling assumptions on the overall scores and ranks. This JRC analysis complements the reported Retail Restrictiveness Indicator results for the EU Member States – namely those for the two main pillars, the Establishment restrictions and Operations restrictions - with estimated confidence intervals, in order to better appreciate the robustness of the results to key modelling choices (such as choice of the weights and the aggregation formula).

  • Published: 2018-12-19
  • Corporate Author(s): Joint Research Centre (European Commission)
  • Personal Author(s): Saisana, Michaela ; Caperna, Giulio ; Dominguez-Torreiro, Marcos
  • Subject: audit, globalisation, goods and services, international trade, research report, retail trade, statistical method, trade restriction
• 

  Trade agreement between the European Union and Colombia and Peru
  European implementation assessment

  This European implementation assessment (EIA) consists of two parts. The in-house opening analysis (Part I) outlines the process leading to the signature of the trade agreement between the EU and Colombia and Peru. It also presents the socio-economic situation in Colombia and Peru and relations ...

  This European implementation assessment (EIA) consists of two parts. The in-house opening analysis (Part I) outlines the process leading to the signature of the trade agreement between the EU and Colombia and Peru. It also presents the socio-economic situation in Colombia and Peru and relations between the EU and Colombia and Peru, as well as relations between the EU and the Andean Community. The research paper prepared by external experts (Part II) presents a detailed analysis of trade in goods and services and foreign direct investments. The paper also evaluates, in detail, the implementation of the trade and sustainable development chapter of the trade agreement in both Colombia and Peru. Finally, the paper provides recommendations for the improvement of the implementation of the trade agreement.

  • Published: 2018-09-14
  • Corporate Author(s): Directorate-General for Parliamentary Research Services (European Parliament) ; Instituto Complutense de Estudios Internacionales (ICEI)
  • Personal Author(s): Alvarez, Isabel ; Fairle, Alan ; Martin, Victor ; Montoya, Alvaro ; Zygierewicz, Anna
  • Subject: Andean Community, Colombia, direct investment, economic situation, European Union, foreign investment, goods and services, Peru, social situation, sustainable development, trade agreement
• REPORT on the proposal for a Council directive amending Directive 2006/112/EC as regards rates of value added tax (COM(2018)0020 - C8-0023/2018 - 2018/0005(CNS)) Committee on Economic and Monetary Affairs Rapporteur: Tibor Szanyi

  • Published: 2018-09-06
  • Corporate Author(s): Committee on Economic and Monetary Affairs (EP Committee) ; European Parliament
  • Subject: EU Member State, goods and services, intra-EU trade, single market, tax collection, tax harmonisation, tax relief, VAT rate
• Corrigendum to Regulation (EU) 2018/302 of the European Parliament and of the Council of 28 February 2018 on addressing unjustified geo-blocking and other forms of discrimination based on customers' nationality, place of residence or place of establishment within the internal market and amending Regulations (EC) No 2006/2004 and (EU) 2017/2394 and Directive 2009/22/EC (OJ L 60 I, 2.3.2018)

  • Published: 2018-03-08
  • Corporate Author(s): Council of the European Union ; European Parliament
  • Subject: consumer protection, discrimination on the basis of nationality, electronic commerce, equal treatment, establishment, free movement of goods, freedom to provide services, goods and services, residence, single market