The Study is intended to support the REFIT Sectoral Fitness Check of the Construction Sector undertaken by the Commission and expected to be published in Spring 2017. The Sectoral Fitness Check aims at examining how various EU legal acts impact on the construction sector, and at identifying...

Directive 1999/44/EC was transposed into national law through the Consumer Rights Act 2015 ("the Act"), which will come into force on 1 October 2015. The Act was introduced on the basis of a number of expert reviews which concluded that the UK's pre-existing consumer legislation was...

Value Added Tax (VAT) is an important revenue source for each of the EU28 Member States. VAT rates are set by individual Member States and there is a range of different levels, with the lowest standard VAT rate in Luxembourg (15%) and the highest in Hungary (27%), Denmark (25%), Croatia (25%)...

Value Added Tax (VAT) is an important revenue source for each of the EU28 Member States. VAT rates are set by individual Member States and there is a range of different levels, with the lowest standard VAT rate in Luxembourg (15%) and the highest in Hungary (27%), Denmark (25%), Croatia (25%)...

This report analyses the possible impact of the pandemic on future public finances. According to the latest forecast (Spring 2021), tax revenue in the EU is expected to have decreased in 2020, but less than GDP. Therefore, the tax-to- GDP ratio would have increased in 2020 but it will fall...

This document gives an overview of the impact of the UK's withdrawal from the single market and EU customs union on the areas of taxation and customs as of 1 January 2021. These FAQs can serve as a first point of reference, providing general answers to the most common questions. For more...