Overzicht studies door DG belastingen op terrein van belastingen, handel en fraudebestrijding (en)

In December 2010, the Commission signed a contract for a retrospective evaluation of the consequences, in economic terms, of the functioning of the most pertinent elements of the current EU VAT system, as identified in the "Green Paper on the future of the VAT". The final report was submitted by the external consultants on 5 December 2011.

This evaluation looked into the design and implementation of certain VAT arrangements, assessing their effectiveness and efficiency in terms of results and impacts they had created. It examined their relevance and their coherence with the smooth functioning of the single market and the requirement to avoid distortion of competition specified in Article 113 of the Treaty on the Functioning of the European Union.

The midterm evaluation of Fiscalis 2013 was commissioned as required by the programme Decision No 1482/2007/EC. It assesses the effectiveness and efficiency of the programme, whether the objectives of the programme are still adequately formulated and relevant to the needs of Member States, and looks in particular at the EU Added Value of the programme.

Overall, the conclusions of the evaluation are positive, as the programme performs very well in terms of effectiveness, efficiency and relevance, and the evaluation also provides clear proof of the EU Added Value of Fiscalis. However, for a few areas, the evaluation report provides a number of recommendations. These include but are not limited to suggestions to revisit priority setting, to define the reduction of administration burden as a specific objective, to set up results-based monitoring and evaluation system for the programme, and to improve dissemination of knowledge and best practices developed with the support of the Fiscalis programme.

The Customs 2013 Decision requires a midterm evaluation which aims to "review the results obtained at the half-way point of the duration of the programme in terms of effectiveness and efficiency, as well as the continued relevance of the initial objectives of the programme." The present midterm evaluation assesses the level of implementation and results of the Customs 2013 programme using a mix of qualitative information and quantitative data to judge its relevance, effectiveness, efficiency, management and EU Added Value.

The evaluation concludes that the objectives of the programme correspond closely to the needs and problems of the main beneficiaries. Both national customs administrations and individual programme participants gave an overwhelmingly positive feedback, stating that Customs 2013 has been very helpful with a view to the effective functioning of the internal market in the customs field. The external consultant also concludes on a clear EU Added Value of the programme. A number of detailed and operational recommendations suggest that there is still room for further improvements. They are presented in detail in the evaluation report.

The issue of transfer pricing is a central challenge to developing countries' capacity to effectively tax multinational corporations. The European Commission has commissioned a study that recommends suitable approaches for supporting developing countries in the adoption and implementation of transfer pricing rules in line with international standards in order to increase tax revenue. The study outlines the current transfer pricing situation in Ghana, Honduras, Kenya and Vietnam, and based on this makes recommendations for donor support to developing countries. As a follow up to the study the Commission envisages providing financial support in capacity building in transfer pricing to selected developing countries. The views expressed by the consultants do not necessarily reflect those of the European Commission.

Appendix on Ghana(236 Kb)

Appendix on Honduras(746 Kb)

Appendix on Kenya(943 Kb)

Appendix on Vietnam(558 Kb)

The study addresses the issue of waste shipments between the EU and Asian ASEM (Asia-Europe meeting) member countries. It concerns exploitation of the legitimate trade in non-hazardous secondary raw materials to illegally export and dispose of hazard-contaminated and hazardous wastes, thereby creating an environmental and possibly health hazard to the importing ASEM member countries. The study is Customs-centred. It concludes with recommendations directed to Customs and proposes that the EU consider setting up an EU-wide (and EU-run) scheme to systematically control the quality of exported waste at source.

See the summary(67 Kb)

The study analyses and measures the issues arising from the current VAT treatment of public bodies and activities carried out in the public interest. It also identifies possible options for the future, and measures their impact.

See the summary(536 Kb)

This section contains the studies and reports prepared to analyse the economic impacts from the introduction of a Common Consolidated Corporate Tax Base (CCCTB).

All summaries are available in English, French and German.

CPB Netherlands

Study(661 Kb)Summary(9 Kb)

Deloitte

Study(712 Kb)Summary(10 Kb)

PWC on Tax base

Study(352 Kb)Summary(10 Kb)

PWC on Compliance costs

Study(738 Kb)Summary(10 Kb)

ZEW (Centre for European Economic Research)

Study(1.3 Mb)Summary(11 Kb)

The study deals with the links between energy taxation and innovation and presents also new empirical evidence on the impact of energy taxes on patenting activities related to energy technologies. The study suggests that while taxation is a very effective driver of innovation, it can be usefully complemented with other public policy tools, such as public research grants and other technology policies.

The study examines current national practices with respect to emissions allowances in the EU and the countries with similar cap-and-trade systems. It analyses potential distortions resulting from national practices and identifies the best solutions. It deals with issues such as the tax treatment of allowances allocated for free, that of allowances originated as Clean Development Mechanism or Joint Implementation, and the tax treatment of penalties for non-compliance. It also examines the feasibility of various policy solutions at EU level.

The objective of this external study is to provide more information about the extent of cross-border inheritance tax problems.

See also the Annex .

The overarching objective of the study carried out by London Economics is to examine whether the current structures of alcohol taxation and the minimum rates laid down for the various categories are adequately supporting the effective functioning of the internal market, or whether distortions are caused and adaptations would be appropriate. See also the executive summary(186 Kb).

The report outlines the double taxation problems that arise when venture capital is invested cross-border, as well as possible solutions. It sets out the findings and recommendations of an independent group of EU tax experts, which was set up by the Commission to look at how to remove the main tax barriers to cross-border investment in venture capital. See also the press release ( IP/10/481 ) and the questions and answers ( MEMO/10/160 ).

The project 'Effective tax rates in an enlarged European Union' is based on the methodology used for the calculation of effective tax rates (ETRs) as set out by Devereux and Griffith (1999, 2003). It extends the scope of the calculation of ETRs conducted under the study on effective levels of company taxation within an enlarged EU (2008). The project includes a focus on the effects of tax reforms in the EU27 for the period 1998-2009 and their impact on the level of taxation for both domestic and cross-border investment.

The European Commission conducted three studies on the impact on EU customs, transport and trade of the US legislation requiring 100% scanning at foreign ports of US-bound maritime containers. These studies confirm that the legislation would create a disproportionate economic burden without proven benefits for security. The EU advocates an alternative approach based on multilayered risk management. See the Commission staff working paper ( SEC/2010/131(551 Kb) ), and the studies commissioned by the Directorates-General for Taxation and Customs Union(1.48 Mb), Transport and Energy and Trade.