Wealth taxation, including net-wealth, capital and exit taxes

This study should consider possible improvements to the EU VAT system and assess their feasibility and likely consequences, based on the analysis of its current weaknesses, gaps, inefficiencies. As requested by the ToR, this requires a forward-looking analysis and prospective reflection, combined with and based on the retrospective assessment of the current situation. The study requires, on the one side, a thorough re-assessment of well-known problems of the EU VAT systems, which have been discussed for years by policymakers, scholars and in courts and tribunals, the solutions to which have already been long proposed in the academic as well as policy arena. On the other side, it requires a fresh view to identify new solutions to old problems, new problems and their possible solutions, as well as potential unknown problems, i.e. those that may appear in the future given the current economic, political and legal evolution and the megatrends of the EU and global society. Operationally, the activities needed to achieve the objectives of the study are straightforward. For each of the areas or angle of analysis, the study team will have to: Identify existing weaknesses and challenges of the EU VAT system, including those that may appear in the future given the likely evolution of the current situation. Design solutions to the problems identified. Assess the feasibility and consequences of the solutions identified.

The study's primary objective is to collect and supply economic information from existing official economic and statistical databases, as well as to gather primary data from national authorities. The study will also conduct macroeconomic analysis for country-specific VAT compliance and policy gap estimations and the impact of the coronavirus pandemic. Moreover, the study will include up to five case studies on specific countries and/or topics, to be proposed by the contractor in their technical offer. Geographically, the study will cover all EU Member States, subject to quality checks for data reliability and robustness. This includes coverage of the United Kingdom during its time as an EU Member State. In addition, the study will test and implement, where possible, the inclusion of EU candidate countries and possible candidate countries, except for Türkiye. These countries include: • Albania, Montenegro, North Macedonia, and Serbia1 (candidate countries at the stage of accession negotiations); • Ukraine, Moldova, and Bosnia and Herzegovina (Candidate countries for which the Council has decided to open accession negotiations); • Georgia (candidate country); • Kosovo (potential candidate country). The study's temporal scope will cover primarily a 6-year period, comprising: • a comprehensive review and revision of ‘full estimates’ for the first four years, i.e., for 2019-2022; • a new ‘full estimate’ for the fifth year, i.e., for 2023; • provisional ‘fast estimates’ for the sixth year based on simplified methodology for 2024. In addition to the 6-year coverage, the study will provide a historical context by reporting on VAT compliance gaps from 2000 onwards, and VAT policy gap estimates, including its components, from 2016 onwards. This will provide a comprehensive timeline of these indicators. The study will also include a review of the economic and policy context, also including an outlook beyond this 6-year period.

This study shall provide input for the Impact assessment for a possible legislative proposal for the revision of the VAT exemption as laid down in the VAT Directive 2006/112/EC (1) and a possible legislative proposal for an EU taxation framework for the financial sector (2). The main purpose of this study is to provide an informed analysis of the potential problems arising from the current tax framework applicable to the financial sector in the EU (various sector-specific taxes and the VAT exemption) based on the analysis of the information already available and on the collection of relevant and more up-to-date evidence taking into account the current economic context, notably structural changes that are likely to persist over time, and specific features of the financial sector, notably, its regulatory and supervisory framework. On the basis of this analysis, the objective of the study is to provide insights supporting the potential development of options for an adequate EU taxation framework for the financial sector, which could include amending the current VAT Directive and establishing an EU taxation framework for the financial sector.

This study should consider possible improvements to the EU VAT system and assess their feasibility and likely consequences, based on the analysis of its current weaknesses, gaps, inefficiencies. As requested by the ToR, this requires a forward-looking analysis and prospective reflection, combined with and based on the retrospective assessment of the current situation. The study requires, on the one side, a thorough re-assessment of well-known problems of the EU VAT systems, which have been discussed for years by policymakers, scholars and in courts and tribunals, the solutions to which have already been long proposed in the academic as well as policy arena. On the other side, it requires a fresh view to identify new solutions to old problems, new problems and their possible solutions, as well as potential unknown problems, i.e. those that may appear in the future given the current economic, political and legal evolution and the megatrends of the EU and global society. Operationally, the activities needed to achieve the objectives of the study are straightforward. For each of the areas or angle of analysis, the study team will have to: Identify existing weaknesses and challenges of the EU VAT system, including those that may appear in the future given the likely evolution of the current situation. Design solutions to the problems identified. Assess the feasibility and consequences of the solutions identified.

  Personal Income Tax (PIT) and social security contributions (SSC) are the core source of government revenue in all EU Member States. In 2020, PIT and SSC contributions across Member States ranged from 49 to 75 percent and accounted in total for approximately 67 percent of total receipts from taxes and social contributions in the … Continued

  The idea of European strategic autonomy has its origins in the fields of security and defense, but has started to resonate beyond these areas extending to foreign and trade policies. The Covid pandemic and more recently the Russian invasion in Ukraine, have made clear the vulnerability of global value chains and the need to … Continued

Key words: doctoral education, transversal skills, sustainable development,   On December 1st, the METEOR project started, funded under the Horizon program. The project, led by CASE and implemented with the participation of 11 other partner organizations and one associated partner from Brazil, will last 36 months. The overall aim of METEOR is to improve the transversal skills of current postgraduates and early career researchers, with consequent benefits to research ecosystems, in line with Open Science and Responsible Research and Innovation (RRI) and focused on the UN Sustainable Development Goals. METEOR emphasizes the capacity to collaborate, work in groups and to develop international transdisciplinary projects oriented towards societal challenges and doctoral employment opportunities. METEOR has 6 specific objectives (SO) corresponding to its work package structure: SO1: Effective Management (WP1). SO2: Collect, analyse and report evidence supporting the need for an innovative doctoral training program (WP2). SO3: Develop a comprehensive transversal skills training program comprising a suite of 10 online training resources, using participatory methodologies co-created with the PhDs, ECRs, institutions and researchers, to enhance the skills specified in the Call (WP3). SO4: Implement the resources from WP3 and related activities in online and in-person delivery mode, with online and F2F events, and Peer Mentoring Groups consisting of 4-6 researchers collaborating for 15 months, with a target of 300 +/- individuals in 50 groups, preparing 50+ proposals based on UN SDGs and focused on impact (WP4). SO5: Create policy and exploitation routes for increasing the scope of doctoral training at local and national levels (WP5). SO6: Communicate and disseminate METEOR activities and results to a wider audience and ensure project’s continuity beyond the funded period (WP6). METEOR activities will benefit doctoral candidates (employment prospects/ earnings), institutions (recruiting PhD candidates, better supervision, more impactful research), industry/public sector (employees with high level research and transversal skills) and society generally (more research focused on challenges). Grant: This project has received funding from Horizon Europe – the Framework Programme for Research and Innovation (2021-2027) call: HORIZON-CL2-2024-TRANSFORMATIONS-01 under grant agreement No 101178320 — METEOR. Project leader: CASE - CENTRUM ANALIZ SPOLECZNO- EKONOMICZNYCH- FUNDACJA NAUKOWA (CASE) Partners: NORD UNIVERSITET (NU), THE OPEN UNIVERSITY (OU), UNIVERSITA DEGLI STUDI DI VERONA, (UNIVR), EUROPEAN UNIVERSITY - CYPRUS LTD (EUC), JYVASKYLAN YLIOPISTO (JYU), KASTAMONU UNIVERSITESI (KU), ILIA STATE UNIVERSITY (ISU), CEEI BURGOS (ES), HACETTEPE UNIVERSITESI (HU), ROSKILDE UNIVERSITET (RUC), SYNYO GmbH (SYNYO), State University of Bahia (UNEB, associated partner)