The European Union (EU) Merger Directive removes certain tax disadvantages encountered by companies and their shareholders in the course of a restructuring operation. However, in spite of amendments and European Court of Justice's (ECJ) interpretations of its provisions, various shortcomings...

Based on the findings of the evaluation of LMB statistics, the aim of this assignment was to support the impact assessment of policy options aimed at modernising the EU legal framework on labour market statistics on business (LMB) conducted by Eurostat. The impact assessment is structured around...

This note analyses the Impact Assessment (IA) accompanying the Commission Proposal for a Regulation on a Common European Sales Law from a methodological point of view, without dealing with the substance of the proposal. In general, the IA seems to respect the methodological requirements the...