Документи - Think Tank - Европейски парламент /thinktank/bg Think Tank - Документи, които допринасят за изготвянето на ново законодателство на ЕС BG © Европейски съюз, 2025 - ЕП Mon, 05 May 2025 03:55:04 GMT Briefing - Japan's Ϸվ and other political institutions - 20-02-2025 /thinktank/bg/document/EPRS_BRI(2020)651951 Japan is a constitutional monarchy, with a parliamentary system of government based on the separation of powers. The Emperor is the symbol of the state and does not hold political functions, only performing ceremonial duties. Nevertheless, he can play an important diplomatic role. With Emperor Naruhito's enthronement in 2019, following his father's abdication, Japan has entered the Reiwa (beautiful harmony) era. The 2001 administrative reform strengthened the Prime Minister's leadership in the cabinet. The Chief Cabinet Secretary also plays an important relevant role. Ishiba Shigeru, leader of the Liberal Democratic Party, has been the country's Prime Minister since September 2024. The Supreme Court is at the top of the judicial system. It is not a constitutional court, despite handling appeals arising from actual disputes. The appointment of its Justices is reviewed by the people at the first general election of the Lower House following their appointment. Japan is a unitary state divided into 47 prefectures. A Metropolitan Government administers the capital, Tokyo. Japan's 1947 Constitution recognises 'local self-government.' Local governments carry out many of the national policies and programmes. They have limited autonomy, also because of their dependence on financial resources from the central government. Japan has a bicameral parliament − the Diet. Although the two chambers share legislative powers, the Lower House (House of Representatives) prevails in the legislative process and is empowered to adopt the final decision on the budget and on the approval of international treaties. Changes in the regional geopolitical environment and in the country's demographic structure have prompted debates on issues such as the revision of the 'pacifist' Article 9 of the Constitution and the distribution of seats among electoral constituencies. This is an update of a briefing published in December 2020. <br /> <br /> Източник : <a href="/portal/bg/legal-notice" >© Европейски съюз, 2025 - ЕП</a> Документи - Think Tank - Европейски парламент Wed, 19 Feb 2025 23:00:00 GMT EPRS_BRI(2020)651951_BG_20250220 Briefing - India's Ϸվ and other political institutions - 13-02-2025 /thinktank/bg/document/EPRS_BRI(2020)649330 India is a pluralistic, multi-faith, multilingual (with 22 recognised languages), and multi-ethnic country. In April 2023 it overtook China as the world's most populous country (it had a population of 1.44 billion in 2024). India's 1950 Constitution provides for a quasi-federal set-up, with powers separated between the central union and the 28 state governments. Competences are distributed by administrative level – between the Union (the Centre), the states, or 'concurrently'. The Prime Minister possesses the country's effective executive power. As 'Leader of the House' in the lower chamber, the Prime Minister also holds decisive power in deciding the House's agenda. However, the real power of initiating legislation belongs to the government, and the Ϸվ has no say on foreign affairs. India's Ϸվ is bicameral: it includes the Lok Sabha – the lower house – and the Rajya Sabha – the upper house. The two houses are equal, but the Lok Sabha dominates in deciding certain financial matters and on the collective responsibility of the Council of Ministers. General elections take place for Lok Sabha members every five years. The last elections took place in April-May 2024, when Narendra Modi obtained his third mandate as Prime Minister. The Rajva Sabha is a permanent body consisting of members indirectly elected by the states, and it is not subject to dissolution. India has a common law legal system. The Supreme Court is the final court of appeal, headed by the Chief Justice of India. It arbitrates on any dispute between the Union and the states, as well as between states, and on the enforcement of fundamental rights. It has powers of judicial review over legislation adopted by both the Union and the states. This is an update of a briefing published in March 2020. <br /> <br /> Източник : <a href="/portal/bg/legal-notice" >© Европейски съюз, 2025 - ЕП</a> Документи - Think Tank - Европейски парламент Wed, 12 Feb 2025 23:00:00 GMT EPRS_BRI(2020)649330_BG_20250213 Накратко - Current Membership of the European Council - 03-02-2025 /thinktank/bg/document/EPRS_ATA(2025)608781 The European Council consists of the 27 Heads of State or Government of the EU Member States, who are voting members, together with the President of the European Council and the President of the European Commission, who have no vote (Article 15(2) Treaty on European Union). The chart shows the current members, the national office they hold, their most recent European political affiliation, and the year their membership began. <br /> <br /> Източник : <a href="/portal/bg/legal-notice" >© Европейски съюз, 2025 - ЕП</a> Документи - Think Tank - Европейски парламент Sun, 02 Feb 2025 23:00:00 GMT EPRS_ATA(2025)608781_BG_20250203 Проучване - Monitoring the implementation of EU law: tools and challenges - Update - 23-01-2025 /thinktank/bg/document/IUST_STU(2025)769042 This study was commissioned by the European Ϸվ's Policy Department for Citizens, Equality and Culture at the request of the Committee on Petitions (PETI). It updates the study published in 2017, offering information on the key actors responsible for implementing and enforcing EU law. It also examines recent trends in the transposition and application of EU legislation across various policy areas, based on the latest available information. The study outlines the evolution of the EU Enforcement policy highlighting the Commission ‘Smart Enforcement’ approach which focuses on addressing compliance issues proactively before resorting to infringement procedures. The study concludes with recommendations for the EU institutions. <br /> <br /> Източник : <a href="/portal/bg/legal-notice" >© Европейски съюз, 2025 - ЕП</a> Документи - Think Tank - Европейски парламент Wed, 22 Jan 2025 23:00:00 GMT IUST_STU(2025)769042_BG_20250123 Накратко - Activities of the European Ombudsman: 2023 annual report - 11-12-2024 /thinktank/bg/document/EPRS_ATA(2024)767155 Ethical concerns, transparency and accountability are the main issues raised in the European Ombudsman's 2023 report, which also gives an overview of complaints and inquiries dealt with and other achievements. The Committee on Petitions (PETI) has discussed and approved the Ombudsman's report in its own report. Ϸվ is expected to vote on the PETI committee report during its December 2024 plenary session. <br /> <br /> Източник : <a href="/portal/bg/legal-notice" >© Европейски съюз, 2024 - ЕП</a> Документи - Think Tank - Европейски парламент Wed, 11 Dec 2024 16:33:38 GMT EPRS_ATA(2024)767155_BG_20241211 Накратко - Election of the European Ombudsman - 11-12-2024 /thinktank/bg/document/EPRS_ATA(2024)767149 In December, after a public hearing of the candidates in the Committee on Petitions (PETI), the European Ϸվ is set to elect the European Ombudsman for the new parliamentary term. Six candidates are running: Teresa Anjinho (Portugal), a former Deputy Portuguese Ombudsman; Emilio De Capitani (Italy), a former European Ϸվ official; Marino Fardelli (Italy), Ombudsman of the Lazio region; Julia Laffranque (Estonia), a former judge of the European Court of Human Rights; Claudia Mahler (Austria), a human rights expert; and Reinier van Zutphen (Netherlands), Ombudsman of the Netherlands. <br /> <br /> Източник : <a href="/portal/bg/legal-notice" >© Европейски съюз, 2024 - ЕП</a> Документи - Think Tank - Европейски парламент Wed, 11 Dec 2024 15:13:08 GMT EPRS_ATA(2024)767149_BG_20241211 Briefing - Article 17 TFEU: Dialogue with churches, and religious and philosophical organisations - 02-12-2024 /thinktank/bg/document/EPRS_BRI(2018)614658 The EU institutions engage in regular structured dialogue with representatives of churches, and religious, non-confessional and philosophical organisations, on the basis of Article 17 of the Treaty on the Functioning of the European Union (TFEU). This dialogue, which takes the form of high-level meetings or working-level discussions, focuses on policy issues on the European agenda. It traces its origins to earlier initiatives, such as that launched in 1994 by Jacques Delors – 'A soul for Europe' – which looked for ways to build an ethical, moral and spiritual dimension into European integration and policy-shaping. The draft Constitutional Treaty of 2004 included provisions on regular, open and transparent dialogue between EU institutions, and representatives of churches and religious communities, and of non-confessional or philosophical communities. Although the Constitutional Treaty was rejected in referendums in France and the Netherlands, its successor, the Lisbon Treaty, adopted in 2007 and in force since December 2009, preserved the same provisions in its Article 17 TFEU. Ϸվ has long stressed the importance of constant dialogue among, and with, religious and non-confessional and philosophical communities. Following the entry into force of the Lisbon Treaty, it sought to give substance to the provisions of Article 17 TFEU, primarily by organising dialogue on subjects of interest for the EU and its citizens. The European Commission and the Council are also bound by Article 17 TFEU provisions. This is a further updated version of a briefing first published in 2018. The previous edition was issued in June 2023. It is published in support of the work of the Vice-President responsible for the Ϸվ's side of the Article 17 dialogue. <br /> <br /> Източник : <a href="/portal/bg/legal-notice" >© Европейски съюз, 2024 - ЕП</a> Документи - Think Tank - Европейски парламент Mon, 02 Dec 2024 07:54:41 GMT EPRS_BRI(2018)614658_BG_20241202 Briefing - Political institutions in Indonesia after the October 2024 elections: Democracy, decentralisation, diversity - 25-11-2024 /thinktank/bg/document/EPRS_BRI(2020)646149 Since the downfall of the authoritarian General Suharto in 1998, a series of reforms have transformed Indonesia into the world's fourth largest democracy (and largest Muslim democracy). The country has a presidential system in which a directly elected president serves as head of both state and government. A two-term limit on the presidency helps to ensure a peaceful alternation of power. Also directly elected, Indonesia's House of Representatives (the lower house of the two chambers of parliament) has asserted itself as a strong and independent institution. Following the October 2024 presidential and legislative elections, there are eight parliamentary parties, none of which holds a majority, obliging the government to seek support from a broad coalition. Despite the success of Indonesia's political reforms, the country's commitment to democratic values cannot be taken for granted. Although Indonesia has traditionally been a tolerant, multicultural society, a tide of Islamic populism threatens to disrupt the delicate balance between the country's Muslim majority and minorities such as Christians and Buddhists. The Corruption Eradication Commission (KPK) has had some success in tackling endemic corruption in the country's courts, local governments and parliament; however, it is currently facing a serious challenge. While trust in democratic institutions declines, the military – whose commitment to democratic values has often been questionable – is becoming increasingly influential. This briefing updates an earlier briefing by Martin Russell. <br /> <br /> Източник : <a href="/portal/bg/legal-notice" >© Европейски съюз, 2024 - ЕП</a> Документи - Think Tank - Европейски парламент Sun, 24 Nov 2024 23:00:00 GMT EPRS_BRI(2020)646149_BG_20241125 Накратко - Research for REGI committee - Streamlining EU Cohesion funds: addressing administrative burdens and redundancy - 12-11-2024 /thinktank/bg/document/IPOL_ATA(2024)759308 This paper reviews the simplification measures aimed at reducing administrative costs and burdens for Managing Authorities (MAs) and beneficiaries in implementing European Structural and Investment Funds (ESIF). The study further provides an overview of the administrative burdens and challenges that MAs and beneficiaries face when implementing the ESIF. Although various initiatives have been undertaken, administrative challenges persist due to complex regulations and overlapping programmes. Recommendations include consolidating funds, expanding Simplified Cost Options (SCOs) use, enhancing audit principles, and adopting flexible funding models. Effective simplification requires a stable legislative framework and political commitment, with long-term changes including a shift to result-based financing. <br /> <br /> Източник : <a href="/portal/bg/legal-notice" >© Европейски съюз, 2024 - ЕП</a> Документи - Think Tank - Европейски парламент Mon, 11 Nov 2024 23:00:00 GMT IPOL_ATA(2024)759308_BG_20241112 Briefing - The implementation of country-specific recommendations under the European Semester cycles - 12-11-2024 /thinktank/bg/document/IPOL_BRI(2024)760248 This note provides an overview of the European Commission’s assessment of the implementation of the country-specific recommendations issued annually to EU Member States under the European Semester for economic policy coordination. It presents how their implementation has been assessed over time (during 2011-2023 European Semester cycles), both from an annual and a multiannual perspective. The note is updated on a regular basis. <br /> <br /> Източник : <a href="/portal/bg/legal-notice" >© Европейски съюз, 2024 - ЕП</a> Документи - Think Tank - Европейски парламент Mon, 11 Nov 2024 23:00:00 GMT IPOL_BRI(2024)760248_BG_20241112 Проучване - Research for REGI committee - Streamlining EU Cohesion funds: addressing administrative burdens and redundancy - 11-11-2024 /thinktank/bg/document/IPOL_STU(2024)759307 This paper reviews the simplification measures aimed at reducing administrative costs and burdens for Managing Authorities (MAs) and beneficiaries in implementing European Structural and Investment Funds (ESIF). The study further provides an overview of the administrative burdens and challenges that MAs and beneficiaries face when implementing the ESIF. Although various initiatives have been undertaken, administrative challenges persist due to complex regulations and overlapping programmes. Recommendations include consolidating funds, expanding Simplified Cost Options (SCOs) use, enhancing audit principles, and adopting flexible funding models. Effective simplification requires a stable legislative framework and political commitment, with long-term changes including a shift to result-based financing. <br /> <br /> Източник : <a href="/portal/bg/legal-notice" >© Европейски съюз, 2024 - ЕП</a> Документи - Think Tank - Европейски парламент Sun, 10 Nov 2024 23:00:00 GMT IPOL_STU(2024)759307_BG_20241111 Briefing - Road safety: Rules on EU-wide driving disqualifications for major traffic offences - 22-10-2024 /thinktank/bg/document/EPRS_BRI(2023)749797 On 1 March 2023, as part of the road safety package, the European Commission published a legislative proposal to help ensure EU-wide application of driving disqualifications. The proposal calls for increased cooperation, harmonisation of legislation, simplification of information exchange, capacity building, and improved public awareness efforts. In order to prevent impunity due to a lack of legislation, the proposal sets out rules to allow better EU-wide enforcement of driver disqualification decisions when drivers commit major traffic offences outside their own country. In the European Ϸվ, the Committee on Transport and Tourism (TRAN) is responsible for the file (rapporteur: Matteo Ricci, S&D, Italy). The TRAN committee adopted its report on 29 November 2023. On 6 February, the Ϸվ voted in plenary on its first-reading position on the file. On 7 October the TRAN committee voted to start trilogue negotiations. Fourth edition. The 'EU Legislation in Progress' briefings are updated at key stages throughout the legislative procedure. <br /> <br /> Източник : <a href="/portal/bg/legal-notice" >© Европейски съюз, 2024 - ЕП</a> Документи - Think Tank - Европейски парламент Mon, 21 Oct 2024 22:00:00 GMT EPRS_BRI(2023)749797_BG_20241022 Briefing - VAT in the digital age - 22-10-2024 /thinktank/bg/document/EPRS_BRI(2023)739371 Value added tax (VAT) is one of the key revenue raisers in national budgets, accounting on average for almost a fifth of all tax revenue collected in the EU; and yet, sizeable amounts of VAT revenue are lost to fraud. Moreover, VAT rules place a considerable administrative burden on businesses. On 8 December 2022, to help fight VAT fraud and reduce this burden, the European Commission tabled a three-part proposal for a directive on VAT in the digital age. The proposal has three main objectives. The first is to introduce an EU-wide reporting system on intra-EU business-to-business (B2B) transactions, whereby companies would share, in real-time, data drawn from electronic invoices with the authorities. This would allow Member States to keep a close eye on the trail of VAT collected and to intervene when there is suspicion of fraudulent practices. The second objective involves introducing a harmonised framework for charging VAT in passenger transport and short-term accommodation platforms. The third is to adopt measures lowering VAT compliance costs for businesses operating across borders. For the proposal to become a directive, the Council must vote unanimously to adopt it, after consulting the European Ϸվ and the European Economic and Social Committee. Third edition. The 'EU Legislation in Progress' briefings are updated at key stages throughout the legislative procedure. <br /> <br /> Източник : <a href="/portal/bg/legal-notice" >© Европейски съюз, 2024 - ЕП</a> Документи - Think Tank - Европейски парламент Mon, 21 Oct 2024 22:00:00 GMT EPRS_BRI(2023)739371_BG_20241022 Briefing - Confirmation hearings of the Commissioners-designate: Hadja Lahbib – Preparedness and Crisis Management; Equality - 15-10-2024 /thinktank/bg/document/EPRS_BRI(2024)762440 Hadja Lahbib a member of the Mouvement reformateur (MR) party, which sits with the Renew Europe group in the European Ϸվ, has been serving as Belgian minister for foreign affairs, European affairs and foreign trade, and federal cultural institutions since 2022. She was elected as a member of the Ϸվ of the Brussels Capital Region in 2024 but is currently on leave to fulfil her ministerial duties. Before joining the Belgian government, she co-led the Brussels bid for the title of European Capital of Culture 2030. Born in Belgium in 1970 to a family of Algerian Kabyle origin, Lahbib obtained a master's degree in journalism and communication from the Université Libre de Bruxelles. She then worked as a journalist and presenter for Belgium's French-speaking public broadcasting company and other broadcasters, where she gained international experience in covering conflict zones, including Afghanistan, Iraq, Israel and the occupied Palestinian territories. She produced several documentaries to highlight injustices, especially those against women in Afghanistan, Kenya and Belgium. <br /> <br /> Източник : <a href="/portal/bg/legal-notice" >© Европейски съюз, 2024 - ЕП</a> Документи - Think Tank - Европейски парламент Tue, 15 Oct 2024 08:20:23 GMT EPRS_BRI(2024)762440_BG_20241015 Briefing - Confirmation hearings of the Commissioners-designate: Piotr Serafin – Budget, Anti-Fraud and Public Administration - 15-10-2024 /thinktank/bg/document/EPRS_BRI(2024)762451 Piotr Serafin is currently acting Permanent Representative of Poland to the EU. From 2020 to 2023, he was Director of Transport, Telecommunications and Energy in the General Secretariat of the Council of the European Union. From 2014 to 2019, Serafin served as Head of Cabinet for the European Council President, Donald Tusk. From 2012 to 2014, Serafin held the position of secretary of state for European affairs at the Polish Ministry of Foreign Affairs. Previously, from 2010 to 2012, he served as Deputy Head of Cabinet for the EU Commissioner for Financial Programming and Budget. From 1999 to 2009, Serafin worked at the Polish Office of the Committee for European Integration, first as a specialist in EU budget and institutional issues, supporting the chief negotiators for Poland's accession to the EU, and then as coordinator and participant in the negotiations on the EU's 2007-2013 multiannual financial framework. Later, he became under-secretary of state and national aid coordinator for the PHARE and Transition Facility programmes. Born in 1974 in Sulęcin, Poland, Serafin has a degree in economics from the Warsaw School of Economics and a degree in law from the University of Warsaw. <br /> <br /> Източник : <a href="/portal/bg/legal-notice" >© Европейски съюз, 2024 - ЕП</a> Документи - Think Tank - Европейски парламент Mon, 14 Oct 2024 22:00:00 GMT EPRS_BRI(2024)762451_BG_20241015 Briefing - Confirmation hearings of the Commissioners-designate: Magnus Brunner – Internal Affairs and Migration - 15-10-2024 /thinktank/bg/document/EPRS_BRI(2024)762429 Magnus Brunner has been Austria's federal minister for finance since December 2021. Prior to this role, he served as a state secretary in the Federal Ministry of Climate Protection, Environment, Energy, Mobility, Innovation and Technology from 2020 to 2021. From 2018 to 2020, Brunner was vice-president of the Federal Council of Austria, after having served as a member of this institution from 2009 to 2020. Additionally, he served on the Municipal Council of the Höchst Municipality from 2000 to 2004. From 2009 to 2020 Brunner was a member of the Federal Council of the Austrian People's Party (ÖVP), affiliated to the European People's Party (EPP) group in the European Ϸվ. Brunner's earlier professional experience includes serving as the political director of the Austrian Economic Association (2002-2005), as well as holding the position of head of corporate development, communication and strategic development at the Austrian energy company Illwerke VKw Group (2006). He was also on the Board of the Austrian energy company OeMAG (2007-2020). Born in 1972, Brunner is a graduate of King's College London (LLM), the University of Innsbruck and the University of Vienna (where he obtained a PhD in law). This is one of a set of briefings designed to give an overview of issues of interest relating to the portfolios of the Commissioners designate. All these briefings can be found at: https://epthinktank.eu/commissioner_hearings_2024. <br /> <br /> Източник : <a href="/portal/bg/legal-notice" >© Европейски съюз, 2024 - ЕП</a> Документи - Think Tank - Европейски парламент Mon, 14 Oct 2024 22:00:00 GMT EPRS_BRI(2024)762429_BG_20241015 Briefing - CRR/CRD: The delegated act on the date of application of the own funds requirements for market - 20-09-2024 /thinktank/bg/document/IPOL_BRI(2024)764190 The CRR 3/CRD 6 package constitutes the final phase in the implementation of the internationally agreed finalised Basel 3 prudential requirements for banks into the EU financial services acquis. In particular, the CRR 3 introduces the revised market risk requirements as binding own fund requirements. These requirements were introduced in the CRR 2 only as reporting requirements. However, at the time of the adoption of the CRR 3 it was not clear how and whether other major jurisdictions will apply the finalised market risk framework. Therefore, co-legislators mandated the Commission to monitor possible differences in the international implementation of the market risk framework and, in case of ‘significant differences’, empowered the Commission to postpone the application of the capital requirements for market risk for up to two years or to introduce temporary amendments to CRR 3 market risk requirements in the form of capital multipliers or targeted operational relief measures (Art. 461a CRR). On 24 July 2024, the Commission adopted a delegated act (DA) postponing the date of application of the market risk framework by one year to 1 January 2026. <br /> <br /> Източник : <a href="/portal/bg/legal-notice" >© Европейски съюз, 2024 - ЕП</a> Документи - Think Tank - Европейски парламент Sun, 22 Sep 2024 22:00:00 GMT IPOL_BRI(2024)764190_BG_20240920 Задълбочен анализ - Legal loopholes and the risk of foreign interference - 13-09-2024 /thinktank/bg/document/EXPO_IDA(2023)702575 There is ample evidence that malign foreign actors are engaging in foreign interference in the politics and democracy of the European Union (EU) and its Member States. Much of this foreign interference escapes identification or censure by exploiting loopholes in the EU’s legislative and policy acquis. This in-depth analysis identifies some of those loopholes and proposes measures to close them. An EU focal point would significantly improve the EU’s capacity to investigate and respond strategically to foreign interference, its strategic drivers and related financial flows. Foreign interference should be restricted by criminalisation, sanctions and a ban on foreign involvement in third-party election campaigning. Legitimate foreign influence should be made more transparent by enhancements to the EU Transparency Register and stricter ‘revolving door’ requirements. To minimise online manipulative practices, political candidates and incumbents should formally pledge to avoid them, the public relations industry should be encouraged to scrutinise its ethical codes and a compendium could be prepared with a view to eventual restrictions. In all these activities, the EU should take care to ensure that its measures are compatible with fundamental rights and do not have the impact of shrinking civil space. <br /> <br /> Източник : <a href="/portal/bg/legal-notice" >© Европейски съюз, 2024 - ЕП</a> Документи - Think Tank - Европейски парламент Sun, 05 Feb 2023 23:00:00 GMT EXPO_IDA(2023)702575_BG_20240913 Briefing - Tax transparency rules for crypto-asset transactions (DAC8) - 22-07-2024 /thinktank/bg/document/EPRS_BRI(2023)739310 The crypto-asset sector, while still relatively new, has already changed the world of payments and investment forever. The fast-changing, mobile nature of the sector and its growing market prominence poses challenges, however, for tax authorities, which are not always able to track the capital gains made from trading crypto-assets. On 8 December 2022, the European Commission proposed to set up a reporting framework that would require crypto-asset service providers to report transactions made by EU clients. This would help tax authorities to track the trade of crypto-assets and the proceeds gained, thereby reducing the risk of tax fraud and evasion. The reporting framework would be set up by amending the Directive on Administrative Cooperation (DAC), which is the main framework for other data exchanges between tax authorities. The proposal also puts forward a series of (smaller) changes to improve the existing exchange of tax-related information. The proposed directive was subject to a special legislative procedure, requiring unanimous support in the Council, following consultation of the European Ϸվ and the European Economic and Social Committee. Ϸվ adopted its (non-binding) opinion in September 2023. The Council adopted the proposal in October 2023, expressing broad support for the extension of the DAC towards crypto-asset transactions. Fourth edition. The 'EU Legislation in Progress' briefings are updated at key stages throughout the legislative procedure. <br /> <br /> Източник : <a href="/portal/bg/legal-notice" >© Европейски съюз, 2024 - ЕП</a> Документи - Think Tank - Европейски парламент Sun, 21 Jul 2024 22:00:00 GMT EPRS_BRI(2023)739310_BG_20240722 Briefing - HOT: A head office tax system for small companies - 22-07-2024 /thinktank/bg/document/EPRS_BRI(2023)754608 When businesses start operating across borders, they are faced with a new and unfamiliar corporate tax system in each EU Member State. As a result, businesses with cross-border activities have to spend time and resources on understanding and complying with complex local corporate tax rules. This represents a significant administrative burden, in particular for small companies. On 12 September 2023, to lower tax compliance costs, the European Commission tabled a proposal for a Council directive to establish a head office tax system (HOT) for small businesses. Under HOT, micro-enterprises and small and medium-sized enterprises operating exclusively through permanent establishments would be able to continue to apply their national corporate tax rules – i.e. the rules they are already most familiar with – when they expand across borders. They would also be able to file a single tax return in the Member State of their head office, rather than separate tax returns in the different Member States. This would cut compliance costs and remove a significant barrier to the cross-border expansion of small companies in the single market. The proposal is subject to a special legislative procedure, requiring unanimous support in Council, following consultation of the European Ϸվ and the European Economic and Social Committee. Ϸվ adopted its (non-binding) resolution in April 2024. Negotiations in Council are still on-going. Third edition. The 'EU Legislation in Progress' briefings are updated at key stages throughout the legislative procedure. <br /> <br /> Източник : <a href="/portal/bg/legal-notice" >© Европейски съюз, 2024 - ЕП</a> Документи - Think Tank - Европейски парламент Sun, 21 Jul 2024 22:00:00 GMT EPRS_BRI(2023)754608_BG_20240722 Briefing - Recovery and Resilience Facility implementation: Digital public services - 18-07-2024 /thinktank/bg/document/EPRS_BRI(2024)762367 This briefing tracks progress made in implementing digital measures under the Recovery and Resilience Facility (RRF). The RRF is at the core of Next Generation EU, the unprecedented recovery instrument helping EU Member States address the socioeconomic consequences of the COVID-19 pandemic. Digital transformation is one of the RRF's six pillars and a shared priority for the EU. The RRF dedicates 26 % of its overall funding to digital objectives in various digital policy areas, of which digital public services is the largest. Digitalising public administration is a major challenge across the EU and a 2030 target of the EU's digital decade. The current EU objective is to ensure that by 2030 all key public services are fully accessible online for everyone, including persons with disabilities. Key public services should also comply with high security and privacy standards. The national recovery and resilience plans, which Member States prepared to be able to benefit from RRF financing, include various measures supporting the digitalisation of public services and e-government, both reforms and investments. These account for more than a third of RRF-funded digital expenditure (37 % of the digital transformation pillar, or around €53 billion) and are the most supported digital policy area. The reforms seek mainly to establish the legal basis needed to enable digitalisation. The investments are aimed at modernising public administration processes in order to make them more user-friendly, interoperable and accessible, and to boost their uptake by citizens and businesses. Implementation of these measures, as of the RRF in general, is under way and gaining speed. Referring to preliminary positive assessments of payment requests, this briefing looks into some examples of milestones and targets that have been reported and assessed as fulfilled. Though not exhaustive, the examples offer an indication of what has already been carried out across Member States in the first half of the RRF's lifetime. Ϸվ plays an important role in ensuring the transparency and democratic scrutiny of the RRF implementation process, addressing key issues regularly in its resolutions. <br /> <br /> Източник : <a href="/portal/bg/legal-notice" >© Европейски съюз, 2024 - ЕП</a> Документи - Think Tank - Европейски парламент Wed, 17 Jul 2024 22:00:00 GMT EPRS_BRI(2024)762367_BG_20240718 Briefing - Standards for equality bodies: Discrimination under Article 19 TFEU grounds - 19-06-2024 /thinktank/bg/document/EPRS_BRI(2023)751414 Several EU directives dealing with equality require EU Member States to establish equality bodies with a focus on assisting victims of discrimination and preventing and fighting discrimination more broadly. However, their rules are too general with regard to these bodies' duties and manner of operation, leading to disparities among Member States. Additionally, the work of some bodies has been hampered by lack of resources, insufficient independence or a narrow remit. As part of a package of legislative measures on equality adopted in December 2022, the European Commission published a proposal setting standards for equality bodies fighting discrimination on the grounds enounced in Article 19 of the Treaty on the Functioning of the European Union (TFEU). The proposal also sought to reinforce the equality bodies' independence, resources and mandate. Stakeholders welcomed the proposal but suggested specific changes to its provisions. On 20 February 2024, the Council agreed unanimously to request the European Ϸվ's consent on an amended text, which is substantially identical to that agreed in trilogue negotiations for the parallel proposal under the ordinary legislative procedure dealing with discrimination on grounds of sex. The plenary endorsed the act in April 2024, and the Council adopted it on 7 May. It was published in the Official Journal on 29 May and entered into force on 18 June 2024. Second edition. The 'EU Legislation in Progress' briefings are updated at key stages throughout the legislative procedure. <br /> <br /> Източник : <a href="/portal/bg/legal-notice" >© Европейски съюз, 2024 - ЕП</a> Документи - Think Tank - Европейски парламент Tue, 18 Jun 2024 22:00:00 GMT EPRS_BRI(2023)751414_BG_20240619 Проучване - Law and ICT - 30-04-2024 /thinktank/bg/document/IPOL_STU(2024)762738 Exponential progress in the area of ICT improves access to data and information, which in its turn can lead to greater accessibility, reduced complexity, efficiency and respect of fundamental rights in policy, law making and implementation of law. Drafting and publication of laws need to be reformed from paper based format to modern digital media. Expertise, evidence and data should constitute mandatory elements of policy and law making. Ex-post quantified evaluation of legislation needs to be applied consistently. This study was prepared by the European Ϸվ’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the JURI Committee. <br /> <br /> Източник : <a href="/portal/bg/legal-notice" >© Европейски съюз, 2024 - ЕП</a> Документи - Think Tank - Европейски парламент Mon, 29 Apr 2024 22:00:00 GMT IPOL_STU(2024)762738_BG_20240430 Briefing - Interoperable Europe Act - 24-04-2024 /thinktank/bg/document/EPRS_BRI(2023)745711 In November 2022, the European Commission published a proposal for a regulation laying down measures for a high level of public sector interoperability across the Union (the interoperable Europe act). The initiative seeks to ensure a consistent, human-centric EU approach to interoperability, create an interoperability governance structure that helps public administrations and the private sector to work together, and establish an ecosystem of interoperability solutions for the EU's public sector. It should also cut red tape for citizens and businesses. The Ϸվ adopted its position on the proposed regulation in September 2023, and the Council did so in October 2023. Shortly afterwards, in November 2023, the co-legislators reached a provisional agreement on the text. While maintaining the main points of the Commission proposal, the co legislators clarified several points such as the scope of the regulation, its objectives and the conditions of the mandatory interoperability assessment. On 6 February 2024, Ϸվ voted in favour of the agreed text in plenary. After it was adopted by the Council, the act was signed by the co-legislators and published in the Official Journal of the EU on 22 March 2024. It entered into force on 11 April. Most provisions apply from 12 July 2024. Fourth edition. The 'EU Legislation in Progress' briefings are updated at key stages during the legislative procedure. <br /> <br /> Източник : <a href="/portal/bg/legal-notice" >© Европейски съюз, 2024 - ЕП</a> Документи - Think Tank - Европейски парламент Tue, 23 Apr 2024 22:00:00 GMT EPRS_BRI(2023)745711_BG_20240424 Briefing - Ϸվ, its powers, and the 1979 European elections - 26-02-2024 /thinktank/bg/document/EPRS_BRI(2024)759605 This briefing traces the evolution of the debates on the European Ϸվ's powers, and their (dis)connection to the organisation of the first direct European elections in 1979. It spans the period leading up to 1979, and also assesses the aftermath of these landmark elections. It shows that well into the 1970s, Members of the European Ϸվ (MEPs) put great effort into de coupling the debates on organising Ϸվ's direct elections from those on expanding its institutional powers. MEPs' main fear was that demanding both as a package deal would be too much for Member State governments to swallow, creating a risk of ending up with neither. Separately pursuing more powers and direct elections was considered the smarter strategy. Yet by the end of the 1970s, with progress being made on both fronts, it had become difficult for MEPs to maintain this distinction. Increasingly, MEPs pushed a discourse of a self reinforcing, virtuous circle of empowerment and elections. They developed this discourse further after the 1979 elections, when a disappointingly low voter turnout dictated a re coupling of the issues in order to maintain the momentum of the Ϸվ's growing empowerment. The briefing concludes by connecting this historical debate to contemporary issues, highlighting how the question of Ϸվ's powers has become intimately connected with questions of democracy, representation and elections. <br /> <br /> Източник : <a href="/portal/bg/legal-notice" >© Европейски съюз, 2024 - ЕП</a> Документи - Think Tank - Европейски парламент Sun, 25 Feb 2024 23:00:00 GMT EPRS_BRI(2024)759605_BG_20240226