in the literature. Especially issues of bilateral VAT revenue clearing between EU countries, which arise from the … Commission's proposal, are highlighted. -- value added tax ; intra-EU trade ; bilateral micro clearing ; VAT fraud ; European …

national regional policy funds. The benchmark for the co-funding is that the EU bears 50% of total costs associated with … regional projects eligible for EU support. In some regions, however, the EU contribution has reached 85% of total costs. This … additionality degrees is largely in line with EU cohesion policy goals. Most notably, higher shares of EU funds are provided to …

The size of tax evasion and fraud appears to be increasing steadily in the EU. To a certain extent, the completion of … Single Market has further encouraged firms and households evasive behaviour in paying value added taxes in the EU Member …. This study primarily deals with the quantification of the VAT evasion and fraud in the EU. On the basis of the national …

paribus, to changes in VAT revenues in the individual EU countries. For instance, the member countries with trade surpluses … type of revenue imbalance among the EU nations. The introduction of the Single Market in 1993 appears to have further … encouraged firms and households evasive behaviour in paying VAT in the EU. In order to estimate its relevance, this study …

At the end of June 1999 the intra-EU duty free shopping was abolished among the fifteen member nations. The opponents … of this resolution argued that such a tax-free sales sector created jobs EU-wide and hardly reduced the value added and … the travel fare within the EU but also could be characterised as a supplement to the normal retail trade for some products …

The EU's cohesion policy should now be confluent with the goals of the Lisbon strategy by promoting growth and … employment. In this context, the promotion of a concept called regional innovation system has recently become important in the EU … degrees of innovation promotion by the EU from one region to another. Since regional-policy strategies should have been …