The Directorate-General for Taxation and Customs Union (DG TAXUD) and the European Union Intellectual Property Office (EUIPO) have partnered to release annual reports detailing the efforts made by customs, police, and market surveillance authorities to enforce IP rights in the European Union...

This report presents the findings from an experimental estimation of the personal income tax (PIT) and social security contributions (SSC) compliance gaps for Austria (years 2009, 2014, 2019) and Poland (years 2016-2021). The methodology used was developed during Phase I of this study, which...

If you are involved in handling and transporting goods (including postal consignments) to or through the EU, Northern Ireland, Norway, or Switzerland by rail, you will need to comply with the European Union's customs pre-arrival safety and security system - Import Control System 2 (ICS2) - data...

The 2020 action plan "Taking the Customs Union to the Next Level" recognises the importance of robust customs control systems. In the Multiannual Financial Framework 2021-2027, the European Commission has thus introduced the Integrated Border Management Fund - of which the Customs Control...

This study is about practices for the procurement of customs control equipment by customs administrations in the EU. It took place following the launch of the Customs Control Equipment Instrument (CCEI), a funding programme to bring the equipment of all Member States up to a high level, and...

The 2020 action plan titled "Taking the Customs Union to the Next Level" by the European Commission emphasises the critical role of modern and reliable customs control systems in managing the burgeoning trade volume, particularly in e-commerce, while addressing vulnerabilities in the process....

This guide aims to provide a better understanding of the EU legislation relating to the new rules concerning the special scheme for small enterprises applicable from 1 January 2025 as well as to clarify the practical application of these rules. The guide is mainly addressed to small enterprises...

This report presents an assessment of personal income tax (PIT) and social security contributions (SSC) compliance gap estimation methodologies to inform a methodological and operational framework for yearly EU27 and per Member State gap estimations. The analysis comprehensively covers the...

The EU's Carbon Border Adjustment Mechanism (CBAM) entered into application in its transitional phase on 1 October 2023. CBAM is the EU's landmark tool to put a fair price on the greenhouse gases (GHG) emitted during the production of certain GHG-intensive goods, including cement, entering the...

The EU's Carbon Border Adjustment Mechanism (CBAM) entered into application in its transitional phase on 1 October 2023. CBAM is the EU's landmark tool to put a fair price on the greenhouse gases (GHG) emitted during the production of certain GHG-intensive goods, including aluminium, entering...