Urban Vehicle Access Regulations (UVARs) are used to regulate the movement of vehicles in urban areas and by cities to address issues such as air pollution, climate change, congestion and the protection of historic centres. However, UVARs can be very complex regarding admittance, time frames,...

Urban Vehicle Access Regulations (UVARs) are used to regulate the movement of vehicles in urban areas and by cities to address issues such as air pollution, climate change, congestion and the protection of historic centres. However, UVARs can be very complex regarding admittance, time frames,...

This document describes the work developed in Task 2 of the UVAR Exchange project. The objectives of this task are to: • Investigate and identify the various challenges related to data sharing for the purposes of enforcing UVARs in a cross-border context, • Demonstrate how data can be...

This report presents the outcome of work done on tasks 2.1 and 2.2 of the UVAR EXCHANGE project (status of March 2022). The objective of the two tasks is to present the complexity of cross-border data sharing for UVAR enforcement, by looking at some of the technical, legal, administrative...

This draft final report was prepared for the European Parliament Preparatory action - User-friendly information tool on urban and regional vehicle access regulation schemes 2 - UVAR EXCHANGE, based on contract No MOVE/B3/SER/2020- 716/SI2.852092 implementing the No MOVE/2020/OP/0012, as outlined...

Missing trader intra-Community (MTIC) fraud is a prominent form of VAT non-compliance, which involves a fraudulent trader supplying goods and services to other businesses, collecting the tax due on the supply, and then disappearing without remitting it to the tax authorities. This type of fraud...

A specific form of VAT non-compliance in the EU that warrants particular attention is missing trader fraud. This scheme involves a fraudulent trader supplying goods and services to other businesses, collecting the tax due on the supply, and then disappearing without remitting it to the tax...

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...

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...