Der MTIC-Betrug (der innergemeinschaftliche Umsatzsteuerbetrug durch verschwundene Händler, wobei MTIC für Missing Trader Intra-Community steht) ist eine bekannte Form der Nichteinhaltung der MwSt.-Vorschriften, bei der ein betrügerischer Unternehmer Waren und Dienstleistungen an andere...

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...

The present report is part of the 2016/17 SME Performance Review. It focuses on the performance of SMEs in the EU-28, and two special chapters review recent developments in self-employment, an important segment of the EU-28 SME population, and discuss start-ups and scale-ups.

The 2014-2015 SME Annual Report found that in recent years young SMEs created jobs (on a net basis), and the EU needs more young firms to create jobs. There are now no major differences between the EU and the USA as regards new firm creation. Start-ups are key contributors to the innovation and...

This report provides an overview of the past and forecasted performance of SMEs from 2008 to 2016, and reviews in greater detail the contribution of SMEs to employment creation. SMEs accounted for 71.4% of the increase in employment in 2014 in the non-financial business sector, which includes...

This study, commissioned by the European Parliament's Policy Department for Citizens' Rights and Constitutional Affairs at the request of the LIBE Committee, examines the available mechanisms for personal data transfers between the EU and the UK after Brexit. The study shows that an adequacy...

The aim of this study is to examine the challenges and conditions relating to the implementation of the Modernised Customs Code. The study identifies and assesses the legal, IT technical and operational issues in view of the implementation of the Modernised Customs Code.

This study, commissioned by the European Parliament's Policy Department for Citizens' Rights and Constitutional Affairs at the request of the LIBE Committee, examines the available mechanisms for personal data transfers between the EU and the UK after Brexit. The study shows that an adequacy...

This study, commissioned by the European Parliament's Policy Department for Citizens' Rights and Constitutional Affairs at the request of the LIBE Committee, identifies (counter-) terrorism trends, threats and policies in the EU, focussing particularly on seven themes, including database access...