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...

The overall aim of the present study was to contribute to and complete the Performance Measurement Framework (PMF)already partially drafted by the Commission in order to enable the measurement of the Customs and Fiscalis 2020 programmes' implementation, processes and results using a...

Fiscalis 2013 was a European multiannual programme designed to improve the operation of the taxation systems of participating countries in the internal market. The programme was open to the tax authorities of all EU Member States as well as candidate and potential candidate countries, with...

Fiscalis 2013 was a European multiannual programme designed to improve the operation of the taxation systems of participating countries in the internal market. The programme was open to the tax authorities of all EU Member States as well as candidate and potential candidate countries, with...

Since 1993, a series of EU taxation programmes have been in place to ensure the proper functioning of the taxation systems of the internal market, and to assist in the fight against fraud. Along with the development and enlargement of the IT systems, the Matthaeus-tax programme and the Fiscalis...