Every year, the European Union loses billions of its VAT revenues through the activities of organised crime. Because exports of goods and services from one EU Member State to another are exempt from VAT, criminals can fraudulently evade VAT in the Member State of destination. The result is lost...

Every year, the European Union loses billions of its VAT revenues through the activities of organised crime. Because exports of goods and services from one EU Member State to another are exempt from VAT, criminals can fraudulently evade VAT in the Member State of destination. The result is lost...

Every year, the European Union loses billions of its VAT revenues through the activities of organised crime. Because exports of goods and services from one EU Member State to another are exempt from VAT, criminals can fraudulently evade VAT in the Member State of destination. The result is lost...

Customs procedure 42 is the regime an importer uses in order to obtain a VAT exemption when the imported goods will be transported to another Member State. In the absence of proper control, goods risk remaining in the Member State of importation without payment of VAT or being consumed in the...

Erasmus+ is a well-known, successful EU brand. Between 2014 and 2020 it will provide support worth over €16 billion in the fields of education and training, youth and sport. We assessed the performance and European added value of learning mobility, a key action in Erasmus + which represents...

We examined the European Commission's management of the three Economic Adjustment Programmes for Greece, bearing in mind the institutional set-up of the different financial assistance instruments used. In relation to the ongoing programme, the audit focused only on the design aspects. Funding...

In this performance review, we assessed the CJEU's case management processes, in particular whether the procedures in place promoted the efficient handling of cases lodged and whether their timely resolution could be enhanced. In recent years the CJEU has increased its focus on timeliness of...

The European Court of Auditors is the EU's independent audit institution - guardians of the EU's finances. This publication provides a summary of the main findings and conclusions of the ECA's 2016 annual reports on the EU budget and the European Development Funds. It covers the reliability of...

In 2016, the warmest year on record, the world was on average 1.1 °C warmer than in the pre-industrial period. Climate change and its causes are no longer subject to serious scientific dispute. According to the Intergovernmental Panel on Climate Change, human influence on the climate system is...