Over the years, the EU has provided funding support for various initiatives related to skills, education, training, youth, volunteering, and sport through multiple programmes. In the 2021-2027 multiannual financial framework (MFF), key funding programmes included Erasmus+, the EU's flagship programme for education, training, youth and sport, and the European Solidarity Corps (ESC), the programme for young people to engage in solidarity activities. According to the European Commission, the proposal for the 2028-2034 MFF aims to simplify and streamline the EU's funding tools, by consolidating programmes and achieving greater impact with a more efficient MFF. On 16 July 2025, as part of a package of legislative proposals to govern programmes under the 2028-2034 MFF, the European Commission proposed a regulation establishing the 2028-2034 Erasmus+ programme. The new programme would succeed the 2021-2027 Erasmus+ and ESC programmes, with an indicative budget of €36.2 billion in 2025 prices (€40.8 billion in current prices). The new Erasmus+ programme would cover action on education and training, youth, and sport and integrate the opportunities currently offered by the ESC, including the European Voluntary Humanitarian Aid Corps. Aligned with existing policy provisions, it would provide a comprehensive tool to promote high-quality lifelong learning, and develop life and employability skills and key competences for all, while fostering Union values, democratic and societal participation, solidarity, social inclusion, and equal opportunities. The programme would also enhance cooperation on youth policy and further develop the European dimension in sport. Source : © European Union, 2026 - EP

EU funding for culture, media, education, youth and sport in 2021–27 is wide-ranging, yet instruments directly focused on these areas (Erasmus+, Creative Europe and CERV) represent under 3% of the MFF. Most support comes from broader programmes such as ESF+ and Horizon. Erasmus+, ESC, Creative Europe and CERV show clear EU added value. Implementing simplification and synergies remain key items on the agenda. For 2028–2034, the Commission is proposing consolidated instruments such as Erasmus+ and AgoraEU. Compared to the previous programming period the budget increases, though increased thematic coverage and recent inflation reduce the impact. Source : © European Union, 2026 - EP

The February 2026 plenary session saw two key votes: on the Ukraine Support Loan, reaffirming the EU's continued financial support for Ukraine; and on the EU-Mercosur agreement safeguard clause, underlining the importance of protecting European interests. Members debated several Commission and Council statements, including on the European response to extreme weather events, particularly in Portugal, southern Italy, Malta and Greece; building a stronger European defence in an increasingly volatile international environment; as well as urgent action to revive EU competitiveness, deepen the single market and reduce the cost of living, following up on the Draghi report. Debates also covered the rule of law, fundamental rights and the misuse of EU funds in Slovakia, and Spain's large-scale regularisation policy and its impact on the Schengen Area and EU migration policy. Further debates concerned the presentation of the action plan against cyberbullying, the International Day of Education and the fight against inequalities in access to education, as well as the need to tackle economic inequalities within the EU and globally. Members also adopted a Parliament statement to mark World Cancer Day. Parliament held several debates on external relations, in particular on the European response to the attacks on the Ukrainian energy system and the resulting humanitarian crisis; the situation in north-east Syria, including violence against civilians and the need to maintain a sustainable ceasefire; the urgent need to address the humanitarian catastrophe in Sudan and achieve lasting peace; and the violence in the Great Lakes Region, particularly in the eastern Democratic Republic of the Congo. Finally, Members heard a formal address by Annalena Baerbock, President of the United Nations General Assembly. Source : © European Union, 2026 - EP

Transatlantic relations since early 2025 have been marked by rising tension and uncertainty regarding the reliability of the United States as an ally. Policy clashes are expected across multiple domains, including NATO, Greenland, Ukraine, trade, technology, climate, and relations with China, underscoring a fundamental divergence in the US and European outlooks and objectives. While the US under the Trump Administration increasingly prioritizes Asia and presses Europe to assume greater responsibility for its own defence, Europe is debating how to respond to diminished American security guarantees and the likelihood of assertive US demands for policy concessions. This era could see the alliance seriously weakened – or irreparably changed – as mutual confidence erodes and both sides brace for repeated confrontation on core issues. Yet underlying interests – mutual security, innovation, infrastructure development, and economic resilience – still foster opportunities for cooperation if both sides sustain dialogue, manage disputes, and reaffirm shared commitments. Source : © European Union, 2026 - EP

Source : © European Union, 2026 - EP

Current corporate tax systems in many EU Member States tend to favour debt over equity, influencing firms' financing decisions. In this context, the tax treatment of equity is a key factor shaping incentives for long-term investment. On 24 February 2026, the European Parliament's Subcommittee on Tax Matters (FISC) will host a public hearing on this topic. Source : © European Union, 2026 - EP

Fighting harmful gender stereotypes has become part of recent EU measures to promote gender equality. The European Parliament has repeatedly called on the European Commission and Member States to act. Survey data show that most EU citizens reject harmful gender stereotypes, despite significant disparities among Member States. Source : © European Union, 2026 - EP

The free movement of goods, services, capital and people across borders is growing continuously. In response, the European Union is enhancing judicial cooperation in civil law matters with cross-border implications, effectively building bridges between diverse legal systems. The EU’s key goals are to ensure legal certainty and easy and effective access to justice. This involves clearly identifying the competent jurisdiction, determining the applicable law and streamlining the procedures for recognition and enforcement of judgments. Source : © European Union, 2026 - EP

The European Investment Bank (EIB) is the EU’s financing institution, owned by the Member States. It provides loans, guarantees and advice to support projects that promote EU objectives, such as tackling climate change, developing less prosperous regions, supporting small businesses and building infrastructure. The EIB raises most of its funding by borrowing on international capital markets and lends primarily within the EU, although it also supports projects in partner countries. Together with the European Investment Fund, which focuses on small and medium-sized enterprises, it forms the EIB Group. Source : © European Union, 2026 - EP

The multiannual financial framework (MFF) is the EU’s long-term spending plan. There have been six MFFs to date, including 2021-2027. The Treaty of Lisbon transformed the MFF from an interinstitutional agreement into a regulation. Established for a period of at least five years, an MFF is there to ensure that the EU’s expenditure develops in an orderly manner and within the limits of its own resources. It sets out provisions with which the annual budget of the EU must comply. The MFF Regulation sets expenditure ceilings for broad categories of spending called headings. After its initial proposals of 2 May 2018 and following the COVID-19 outbreak, on 27 May 2020 the Commission proposed a recovery plan (NextGenerationEU) that included revised proposals for the MFF 2021-2027 and own resources, and the setting up of a recovery instrument worth EUR 750 billion (in 2018 prices). The package was adopted on 16 December 2020 following interinstitutional negotiations. In the light of new developments, the MFF was revised in December 2022 and then again more substantially in February 2024. The European Commission presented its proposals for the 2028-2034 MFF on 16 July 2025. Source : © European Union, 2026 - EP

EU cooperation with African countries and the African Union (AU) is based on two distinct frameworks: namely (a) the Joint Africa-EU strategy and (b) the Partnership Agreements with the African, Caribbean and Pacific (ACP) states.The legal basis for the political, economic and development aspects of the partnership between the EU and the ACP states was established by the Cotonou Agreement in 2000. This was replaced, on 15 November 2023, by the Samoa Agreement, which was negotiated to modernise and upgrade the partnership.The Joint Africa-EU strategy has been implemented through multiannual roadmaps and action plans adopted at each EU-AU summit, which traditionally takes place every three years. At the EU-AU summit held in February 2022 in Brussels, EU and AU leaders agreed on ‘A Joint Vision for 2030’, which aims to consolidate a renewed partnership based on solidarity, security, peace, sustainable development and shared prosperity. The third EU-AU ministerial meeting took place on 21 May 2025, with the participation of the new AU leadership. This meeting reviewed progress on the Joint Vision for 2030, and paved the way for the seventh EU-AU summit, which took place in Luanda, Angola from 24 to 25 November 2025, marking 25 years of the partnership since the Cairo summit in 2000. The EU Political and Security Committee and the AU Peace and Security Council held their 16th consultative meeting in Brussels from 8 to 9 October 2025.The EU is Africa’s most significant donor of official development assistance. This is mainly funded by the EU’s general budget through the Neighbourhood, Development and International Cooperation Instrument (NDICI) – Global Europe. Source : © European Union, 2026 - EP

In order to ensure the stability of the Economic and Monetary Union, a robust framework is needed to prevent unsustainable public finances as far as possible. A reform (part of the ‘Six Pack’) amending the Stability and Growth Pact (SGP) entered into force at the end of 2011. Another reform in this policy area, the intergovernmental Treaty on Stability, Coordination and Governance in the Economic and Monetary Union (TSCG), including the Fiscal Compact, entered into force in early 2013. Furthermore, a regulation on assessing national draft budgetary plans (part of the ‘Two Pack’) entered into force in May 2013. On 30 April 2024, a reformed economic governance framework entered into force. After the review, in October 2025 the Commission tabled new proposals to ensure the consistency of the framework as a whole. Source : © European Union, 2026 - EP

On 29 November 2023, the European Commission adopted a proposal for a directive amending Directive (EU) 2015/2302 on package travel and linked travel arrangements, to improve protection for travellers and simplify and clarify certain aspects of the current directive. The Commission announced in a 2020 communication on a new consumer agenda that it would look into revising the directive following the turmoil caused by the mass cancellations during the COVID-19 pandemic. The proposal is the result of two years of stakeholder consultations and a reassessment of the current rules. The main changes focus on securing travellers' rights and improving insolvency protection. Other key changes include extending the directive's scope to lay down rules on contracts between package organisers and service providers. In the European Parliament, the file was referred to the Committee on the Internal Market and Consumer Protection (IMCO). The Council adopted its negotiating mandate on 18 December 2024. IMCO adopted its report on 26 June 2025. A political deal was reached at the second trilogue on 2 December 2025. This agreement was endorsed by the Council's permanent representatives committee (Coreper) on 19 December 2025 and confirmed by IMCO on 27 January 2026. Work is ongoing to finalise the text of the act before it is adopted, first by Parliament and then by the Council. Third edition. The 'EU Legislation in Progress' briefings are updated at key stages throughout the legislative procedure. Source : © European Union, 2026 - EP

Intellectual property includes all exclusive rights to intellectual creations. It encompasses two types of rights: industrial property, which includes inventions (patents), trademarks, industrial designs and models and designations of origin, and copyright, which includes artistic and literary property. Since the entry into force of the Treaty on the Functioning of the European Union (TFEU) in 2009, the EU has had explicit competence for intellectual property rights (Article 118). Source : © European Union, 2026 - EP

Freedom of movement and residence for persons in the European Union is the cornerstone of EU citizenship, established by the Treaty of Maastricht in 1992. The gradual phasing-out of internal borders under the Schengen agreements was followed by the adoption of Directive 2004/38/EC on the right of EU citizens and their family members to move and reside freely within the EU. Notwithstanding the importance of this right, substantial implementation obstacles persist. Source : © European Union, 2026 - EP

Under the current administration, the United States (US) has shifted from long-standing cooperation with African partner countries to priorities driven by US economic gains, security interests and migration control. Traditional US foreign aid channels have been dramatically downsized, while trade and global competition for critical resources have played a conspicuous part in US engagement with African countries. While some African governments welcome the emphasis on trade and investment, others face strained relations, notably South Africa. Despite reduced cooperation following successive coups in West Africa, the US remains militarily active on the continent, conducting counter-terrorism strikes in Nigeria and Somalia. Migration policy has hardened, with expanded travel bans, limited refugee admissions and deals linking financial incentives to deportation arrangements. US disengagement on aid, unpredictability on trade and a looser relationship with the international rules-based order could, by contrast, enhance the EU's image as a reliable partner for Africa. However, the US's offensive approach on security, migration and critical minerals poses growing geostrategic challenges for the EU. Source : © European Union, 2026 - EP

On 18 December 2025, the European Council agreed to a €90 billion loan to Ukraine to cover the country's financial needs in the years 2026 and 2027. The European Commission has subsequently presented three legislative proposals to implement the European Council's decision: (i) a proposal for a €90 billion Ukraine Support Loan financed by the EU except for Czechia, Hungary and Slovakia; (ii) a proposal to amend the Ukraine Facility to use it for the disbursement of the new loan; and (iii) a proposal to amend the EU's multiannual financial framework to use it as a guarantee for the loan, and to finance the grants used for the borrowing cost subsidy. The loan will be financed through EU borrowing on the capital markets backed by the EU budget's headroom. The EU budget will pay for the interest rates and other associated costs for Ukraine. While €30 billion of the loan are meant to support the Ukrainian budget, €60 billion will be used to strengthen Ukraine's defence capabilities. The Commission proposal stipulates that defence products financed from the loan should, in principle, originate from the EU, European Economic Area, European Free Trade Area and Ukraine. Only if products are not available there, or cannot be delivered fast enough, can products from other third countries be bought. In the past, Article 41(2) of the Treaty on European Union had been seen as an obstacle to financing weapons and military equipment from the EU budget. However, as the proposed Ukraine Support Loan is based on Article 212 of the Treaty on the Functioning of the European Union, the rules on the EU's common foreign and security policy do not apply. Source : © European Union, 2026 - EP

This study examines recent developments in EU farm incomes, focusing on the heightened price volatility observed since 2020. Sharp increases in energy, fertiliser, and feed costs, driven by multiple factors, have led to significant income variations across Member States and farm types. The report reviews challenges in measuring farm income and proposes improvements to enhance the timeliness, coverage, and policy relevance of income data. It also summarises existing farm income support mechanisms and outlines policy options to improve targeting efficiency, strengthen sector resilience to shocks, and support the long term economic sustainability and competitiveness of EU farm incomes. Source : © European Union, 2026 - EP

This digest provides a collection of documents prepared by academia, think tanks, other EU institutions and bodies, as well as stakeholders that could be useful for Members of the European Parliament's Committee on Budgets to stay informed about the debate concerning the next Multiannual Financial Framework, starting in 2028. The document is produced monthly by the Budgetary Support Unit in the Directorate-General for Budgetary Affairs (DG BUDG) and the Members' Research Service in the European Parliamentary Research Service (EPRS). Source : © European Union, 2026 - EP

The Court of Justice of the European Union (CJEU) is one of the EU’s seven institutions. It consists of two courts of law: the Court of Justice proper and the General Court. It is the judicial authority of the EU. The courts ensure the correct interpretation and application of primary and secondary EU law in the EU. They review the legality of acts of the EU institutions and decide whether Member States have fulfilled their obligations under primary and secondary law. The Court of Justice also provides interpretations of EU law when so requested by national judges. Source : © European Union, 2026 - EP

European company law is partially codified in Directive (EU) 2017/1132, while Member States continue to maintain their own national company laws, which are amended from time to time to comply with EU directives and regulations. Ongoing efforts to develop a modern and efficient company law and corporate governance framework for European undertakings, investors and employees aim to enhance the business environment in the EU. Source : © European Union, 2026 - EP

Individual citizens’ rights and European citizenship are enshrined in the Charter of Fundamental Rights of the European Union (EUCFR), the Treaty on the Functioning of the European Union (TFEU) and Article 9 of the Treaty on European Union (TEU). They are essential factors in the formation of a European identity. In the event of a serious breach of basic values of the Union, a Member State can be sanctioned. Source : © European Union, 2026 - EP

In areas in which the European Union does not have exclusive competence, the principle of subsidiarity, laid down in the Treaty on European Union, defines the circumstances in which it is preferable for action to be taken by the Union, rather than the Member States. Source : © European Union, 2026 - EP

The Treaties attach great importance to the creation of an area of freedom, security and justice. In 2009, several important new features were introduced: a more efficient and democratic decision-making procedure that comes in response to the abolition of the old pillar structure; increased powers for the Court of Justice of the EU; and a new role for national parliaments. Basic rights are strengthened by the legally binding Charter of Fundamental Rights of the European Union. Source : © European Union, 2026 - EP

This briefing examines the role of biomethane and bioethanol in Europe’s energy transition, focusing on where these fuels are produced, their end-uses, and how policy frameworks shape their uptake. Biomethane, a renewable gas that can be injected into existing gas grids and is mainly used in heating and transport, and bioethanol, a renewable liquid fuel with a relevant role in road transport and industrial applications, rely on different feedstocks, technologies and infrastructures. Yet, both offer near-term decarbonisation options using existing energy systems. This briefing distinguishes between established and emerging production pathways, including advanced biofuels, and assesses their respective maturity and deployment challenges, with the aim of identifying policy and market conditions that enable stable, scalable and sustainable supply across the EU, its Member States, and the UK. This document was provided by the Policy Department for Transformation, Innovation and Health at the request of the Industry, Research and Energy Committee (ITRE) Source : © European Union, 2026 - EP

On 16 July 2025, the European Commission adopted a proposal for a multiannual financial framework (MFF) regulation for 2028 to 2034, together with a proposal for an interinstitutional agreement between the European Parliament, the Council and the Commission (IIA), which would set the provisions governing cooperation on the budget. These texts define spending priorities and expenditure ceilings and set budgetary rules for 2028 to 2034. The Commission proposes a budget of €1.76 trillion (2025 prices) or 1.26 % of the EU's gross national income (GNI). This includes €149.3 billion (0.11 % EU GNI) for repayment of the Next Generation EU debt. It proposes a shift in spending priorities, from traditional policies such as the common agricultural policy or cohesion towards competitiveness, security and defence. It drastically changes the budgetary structure, motivated by an intention to increase flexibility in EU funding. Parliament's MFF co-rapporteurs' (Siegfried Mureșan (EPP, Romania) and Carla Tavares (S&D, Portugal)) draft interim report demands a €1.93 trillion budget (1.38 % of EU GNI), a 10 % increase compared to the Commission proposal. Excluding the €149.3 billion for the repayment of NGEU-related debt, which should be treated separately from EU programme funding, would leave €1.78 trillion (1.27 % of EU GNI) for financing EU policies. Parliament is set to analyse the proposed structure and governance to ensure full democratic scrutiny and transparency of EU spending and Parliament's full involvement in budgetary decisions. It intends to adopt an interim report in May 2026, which will serve as its negotiating position for the Article 312 TFEU consent procedure. Source : © European Union, 2026 - EP

Executive Vice-President Fitto and Commissioner Dombrovskis are invited to the 22nd Recovery and Resilience Dialogue (RRD), scheduled for 9 February 2026. The RRD is the mechanism by which the European Parliament exercises democratic oversight over the implementation of the Recovery and Resilience Facility (RRF) according to the RRF Regulation. The previous RRD took place on 24 November 2025. Source : © European Union, 2026 - EP

Amidst increasing political pressure to adopt a stricter approach to migration, certain EU Member States have begun calling for reform of the protections available to migrants under the European Convention on Human Rights (ECHR). The calls have centred around Article 3 and Article 8 of the ECHR. Article 3 prohibits torture and inhuman and degrading treatment. It blocks states from deporting individuals to places where they would be at risk of such treatment. It is absolute and cannot be restricted in any circumstances. Article 8 protects the right to respect for private and family life. It is a qualified right, meaning that it can be subject to limitations: it must be in accordance with the law, in pursuit of a legitimate aim and proportionate to the aim pursued. Since June 2025 in particular, calls for reform have intensified, culminating in an agreement between Council of Europe states to adopt a political declaration on issues related to migration and the ECHR. The declaration is expected in May 2026. As yet, there is no consensus on the changes which should be made, or whether changes should be made at all. Nonetheless, support for reform seems to be growing amongst EU Member States. Source : © European Union, 2026 - EP

As part of its sectoral proposals within the EU's long-term budget for the 2028-2034 period, the European Commission presented a proposal for a Council Regulation establishing the nuclear decommissioning assistance programme of the Ignalina nuclear power plant in Lithuania for 2028-2034. The Ignalina programme aims to assist Lithuania in managing the radiological safety challenges of decommissioning the nuclear power plant. It also aims to create knowledge for EU Member States and third countries undertaking their own decommissioning activities, in particular those involving graphite-moderated nuclear reactors. The programme has been conducted through several financial programming periods since the early 2000s. The proposed budget allocation for 2028-2034 is set at €678 million in current prices, while the proposed EU co-financing rate is up to 86 %. The legislative act is a Council regulation and the European Parliament's role is limited to consultation and issuing an opinion. The file has been allocated to the Committee on Industry, Research and Energy (ITRE). Source : © European Union, 2026 - EP

EU-Russia relations have been deeply strained since 2014 following Russia’s illegal annexation of Crimea, its invasion and occupation of parts of Ukraine’s eastern Donbas region, destabilisation policies in the wider region, disinformation and interference operations and human rights violations. Russia’s full-scale and illegal invasion of Ukraine on 24 February 2022 led to the suspension of all remaining political, cultural and scientific cooperation and the adoption of unprecedented EU sanctions in coordination with international partners. Source : © European Union, 2026 - EP

Croatia's national recovery and resilience plan (NRRP) is an ambitious outline of reforms and investment designed to mitigate the pandemic's socioeconomic fallout and to address the consequences of the two devastating earthquakes of 2020. Following the December 2023 amendment of the Croatian NRRP, to which a REPowerEU chapter was added, the plan's worth reached €10 040.7 million (or 18.5 % of national gross domestic product (GDP) in 2019). The amended plan comes with a grant allocation of €5 779.4 million and a loan allocation of €4 254.2 million from the Recovery and Resilience Facility (RRF). The grant part includes Croatia's REPowerEU grant allocation of €269 million and the €7.2 million transfer from the country's share of the Brexit Adjustment Reserve. In November 2025, the Council approved the third revision of the plan, which reflects simplification efforts while keeping the EU financial contribution to the plan intact. So far, Croatia has received €6 392.7 million of RRF resources (63.7 % of the amended NRRP) in the form of pre financing, seven grant and three loan instalments. The disbursements are below the current EU average of 68.4 %. The eighth payment request covering grants and loans is under assessment by the Commission. The plan focuses on the green transition by devoting 37.1 % of the resources to it. It also fosters the digital transformation by committing 21.1 % of the funds (excluding the REPowerEU chapter) to digital projects. In the context of the 2025 European Semester, the Council recommended that Croatia accelerate the implementation of its NRRP. The European Parliament continues to ensure transparency and accountability through interinstitutional dialogues on RRF implementation, and scrutiny of the Commission's work. This briefing is one in a series covering all EU Member States. Sixth edition. The 'NGEU delivery' briefings are updated at key stages throughout the lifecycle of the plans. Source : © European Union, 2026 - EP

In the last few decades, more and more people have been forced to flee war, violence, poverty and climate change, with many of them seeking a safe haven in Europe. While the number of irregular migrant arrivals in the EU dropped significantly following the 2015 migration crisis, detections of irregular border crossings are far from being a thing of the past, and pressure on national asylum systems, especially in certain Member States, remains high. At the same time, a steady flow of regular migrants arrives in the EU while Member States struggle to cover labour shortages and cope with demographic challenges. In an attempt to move away from ad hoc solutions and put in place a predictable and reliable migration management system, the EU adopted a new pact on migration and asylum, which will apply from June 2026. The pact creates a common EU system for managing migration, asylum, borders, and integration. This topical digest offers a sample of EPRS publications published in 2025 on the migratory challenges facing the EU. Source : © European Union, 2026 - EP

We analyse selected RRF reforms and investments, from milestone design to payment assessment. Our findings suggest that the RRF model can strengthen the effectiveness of the European Semester by translating reform priorities into enforceable commitments. Yet there is scope for improvement. First, uneven milestone design limited conditionality in some cases, calling for a better balance between national ownership and consistency in the drafting of similar reforms. Second, investment conditionality should be recalibrated to safeguard value creation, rather than prioritising absorption. Third, decentralised implementation should not imply fragmented or restricted access to information across national systems, which constrains effective accountability and oversight. This document was provided by the Economic Governance and EMU Scrutiny Unit at the request of the ECON Committee. Source : © European Union, 2026 - EP

The European Union (EU) faces constant challenges to its internal security. Security threats, such as organised crime, cybercrime, drugs trade, terrorism and violent extremism, are increasingly cross- border, interconnected and digital in nature, making the EU's security landscape ever more complex and unpredictable and reinforcing the need for cooperation. The European Parliament helps shape the EU's security policy, insisting on the need to uphold fundamental rights, equality and the rule of law. This topical digest highlights a sample of recent EPRS publications on today's challenges to the EU's internal security and what the Union is doing to tackle them. Source : © European Union, 2026 - EP

Value added tax (VAT) is a cornerstone of national public finances and an important source of revenue for the EU budget. Missing trader intra-Community (MTIC) fraud – often perpetrated by organised criminal networks – is among the most damaging forms of VAT fraud, causing annual revenue losses running into the billions, and underscoring the need for effective anti-fraud tools. One such tool is the reverse charge mechanism, under which the liability to account for VAT is shifted from the supplier to the customer. The EU VAT Directive's optional reverse charge mechanisms – Articles 199a and 199b, introduced in 2010 and 2013 respectively – are currently authorised until 31 December 2026. Given their exceptional and time-limited nature, it would appear timely to assess how these mechanisms operate in practice, and how effective they have been in addressing MTIC fraud, with a view to their possible extension. Source : © European Union, 2026 - EP