Authors
Directorate-General for Taxation and Customs Union, European Commission
- CELEX
- 52024PC0216
- COMNAT
- COM_2024_0216_FIN
- IMMC
- COM(2024)216 final
- Pages
- 11
- Published in
- Belgium
Table of Contents
- 1. CONTEXT OF THE PROPOSAL 2
- • Reasons for and objectives of the proposal 2
- • Consistency with existing provisions in the policy area 4
- • Consistency with other Union policies 6
- 2. LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY 8
- • Legal basis 8
- • Subsidiarity (for non-exclusive competence) 8
- • Proportionality 8
- • Choice of instrument 8
- 3. RESULTS OF EX POST EVALUATIONS, STAKEHOLDER CONSULTATIONS AND IMPACT ASSESSMENTS 8
- • Ex post evaluations / fitness checks of existing legislation 8
- • Stakeholder consultations 8
- • Collection and use of expertise 8
- • Impact assessment 8
- • Regulatory fitness and simplification 9
- • Fundamental rights 9
- 4. BUDGETARY IMPLICATIONS 9
- 5. OTHER ELEMENTS 9
- • Implementation plans and monitoring, evaluation and reporting arrangements 9
- • Explanatory documents (for directives) 9
- • Detailed explanation of the specific provisions of the proposal 9