Studies

Legal and regulatory advisory support in partnership with Civitta, to Moldova’s Ministry of Infrastructure for the transposition of the EU eFTI Regulation into national law. This includes a gap analysis, drafting of primary and secondary legislation, a Regulatory Impact Assessment, and stakeholder consultation – advancing Moldova’s alignment with EU standards in digital freight transport. 

Assessment of fossil fuel subsidies across EU Member States, aimed at quantifying effective energy tax rates and Effective Carbon Rates (ECRs) across fuels, sectors and subsectors. The project supports the identification of pricing gaps and underpricing patterns, contributing to the development of evidence-based recommendations for reforming fossil fuel subsidies and strengthening energy and carbon pricing frameworks.

Quantification for DG TAXUD of the EU excise gap by enhancing existing methodologies and introducing a new complementary approach, including counterfactual benchmarking and an econometric model predicting excise goods consumption — providing the European Commission and Member States with robust evidence to assess and address excise tax non-compliance.

Estimation for DG TAXUD of VAT revenues lost to missing trader intra-Community (MTIC) fraud across EU Member States, refining the Intrastat mirror statistics methodology and delivering actionable, product- and period-specific evidence to support better-targeted risk management strategies by national tax administrations.

Study for DG TAXUD assessing how customs special procedures under the Union Customs Code (UCC) are implemented in the EU Member States and how they could be simplified. The project considers the five procedures of customs warehousing, temporary admission, end-use, and inward and outward processing, with a focus on their impacts on trade facilitation, compliance, competitiveness, and the implications of the ongoing EU Customs Reform.

Update for DG TAXUD of the evidence base underpinning the VAT treatment of tourism and travel services (covering the Tour Operators’ Margin Scheme and passenger transport) refreshing data, reassessing key economic trends, and recalculating policy impacts to support the forthcoming Impact Assessment accompanying a possible EU initiative in this area. 

Development of a business case for the Scottish government on public support for decarbonisation of Heavy Goods Vehicles (HGVs). Mirroring an impact assessment, the project involved mapping current problems and market failures, identifying both privately and publicly funded intervention options and analysing their likely impacts to propose a solution for future funding.  

Support to SG REFORM in partnership with Civitta, for the implementation of technical support projects on the quality and practical use of tax information exchanged under the EU Directive on Administrative Cooperation in Bulgaria and Romania, providing actionable recommendations to strengthen cross-border tax cooperation and improve the effectiveness of administrative collaboration between Member States. 

Analysis of the costs and benefits of the proposed amended version of the European Sustainability Reporting Standards (ESRS).

Study for the Association of Hotels, Restaurants & Cafés in Europe (Hotrec) on the impact of changes in VAT rates on the hospitality sector in Europe.

Feasibility study for DG TAXUD aimed at exploring the potential development and implementation of a new, unified EU Tax Identification Number (TIN), as well as associated verification instruments. This study is part of an ongoing effort to enhance the efficiency of cross-border tax reporting, improve data quality and strengthen tax compliance across EU member states.

Quantitative analysis for DG TAXUD of value added tax (VAT) non-compliance and expenditures in VAT, as well as their drivers, in the EU (and candidate countries) in 2025.

Update for DG TAXUD of the eariler IA Study and in subsequent Commission’s documents analysing impacts and potential changes to alcohol taxation in the EU. The update includes also an analysis of the quantitative impact on cross-border flows of a few possible revisions of the rules governing the limitiationd of such flows.

Update for DG TAXUD of the eariler IA Study and in subsequent Commission’s documents analysing impacts and potential changes to tobacco taxation in the EU. The update includes also an analysis of the quantitative impact on cross-border flows of a few possible revisions of the rules govrtning the limitiationd of such flows.

This study for DG TAXUD considers possible improvements to the EU value added tax (VAT) system after VAT in the Digital Age (ViDA), assessing their feasibility and likely consequences. It relies on the analysis of current weaknesses, gaps and inefficiencies, adopting a forward-looking prospective analysis combined with and based on the retrospective assessment of the current situation.

Data collection and legal analysis of regulatory data for the USA in preparation of the 2024 edition of the Product Market Regulation indicators, a set of indicators published by the OECD assessing the extent to which public policies create barriers to market entry and competition.

Analysis for DG TAXUD of the levels of value added tax (VAT) evasion at EU level and for each member country in 2024, providing the European Commission and national tax authorities with actionable evidence to assess the effectiveness of existing and perspective policies to tackle tax evasion.

This study for DG SANTE covered commitments pledged under the EU Code of Conduct on responsible food business and marketing practices.

Based on a Theory of Change framework, this assignment entailed the first comprehensive assessment of the access to and use of financial services (financial inclusion) as well as the financial security, resilience, freedom, and confidence (financial health) of both Syrian and non-Syrian refugees in Jordan. In collaboration with Lattanzio KIBS, and with data collection carried out by Mindset, this UNHCR Jordan survey covered over 3,600 respondents living in camps and host communities across the country.