The European Union's e-Customs initiative is a project initiated by the European Commission that aims to replace paper-format customs procedures with EU-wide electronic ones. The project's objectives are to enhance security at the EU's external borders, to ensure the proper collection of customs...

The European Union's e-Customs initiative is a project initiated by the European Commission that aims to replace paper-format customs procedures with EU-wide electronic ones. The project's objectives are to enhance security at the EU's external borders, to ensure the proper collection of customs...

The present study aims at evaluating the current EU legislation imposing excise duties on tobacco products (Directive 2011/64/EU and Directive 2008/118/EC). To this purpose, the study maps the main characteristics of the national excise systems for tobacco products, within the framework of the...

The EU's responsibility in the area of excise duties is established in Article 113 of the Treaty on the Functioning of the European Union1: "the Council shall adopt provisions for the harmonisation of legislation concerning turnover taxes, excise duties and other forms of indirect taxation to...

The evaluation of the EU's autonomous tariff suspensions scheme assesses both the impact of the scheme and the way in which it is implemented. Its purpose is to contribute to evidence-based policy-making, demonstrate the economic and societal value of the system, and identify possible...

This study was requested by the European Parliament's Committee for Internal Market and Consumer Protection as part of the Parliament's general commitment to improving the quality of EU legislation, and in particular in undertaking to carry out impact assessments of its own substantial...

Patent assertion has become a common practice in shaping the balance between technology creation and technology dissemination in the Information and Communication Industry (ICT). The importance of this practice for the functioning of ICT markets has given rise to new entities that enforce...