Economic and Monetary Affairs Law Summaries

Up one level

General arrangements for the holding and movement of products subject to excise duty (from April 2010) by Ina Dimireva — last modified 06 January 2010, 01:33 CET

This EU Council Directive establishes common arrangements for products subject to excise duty in order to guarantee their free circulation.

Statute for a European Company by Ina Dimireva — last modified 25 December 2009, 23:45 CET

The aim of these documents is to create a "European company" with its own legislative framework. This will allow companies incorporated in different Member States to merge or form a holding company or joint subsidiary, while avoiding the legal and practical constraints arising from the existence of 27 different legal systems. This legislative framework also provides for the involvement of employees in European companies, giving due recognition to their place and role in the business.

Common system of VAT (the 'VAT Directive') by Ina Dimireva — last modified 26 December 2009, 00:45 CET

This Directive codifies the provisions implementing the common system of VAT, which applies to the production and distribution of goods and services bought and sold for consumption within the European Community.

European System of national and regional accounts in the Community by Ina Dimireva — last modified 10 June 2010, 10:13 CET

The purpose of this Regulation is to make available comparable, up-to-date and reliable information on the structure and developments in the economic situation of the Member States of the EU and their regions.

Cross border credit transfers within the EU by Ina Dimireva — last modified 04 December 2009, 15:22 CET

This Directive establishes minimum information and performance requirements for cross-border credit transfers so as to ensure that funds can be transferred throughout the European Union (EU) rapidly, reliably and inexpensively.