EUROPEAN COMMISSION Strasbourg, 19.5.2015 SWD(2015) 110 final COMMISSION STAFF WORKING DOCUMENT Regulatory Fitness and Performance Programme (REFIT): State of Play and Outlook Accompanying the document Better Regulation for Better Results – An EU Agenda {COM(2015) 215 final}

{SWD(2015) 111 final}



Contents 1. Introduction 2. Internal Market, Industry, Entrepreneurship and SMEs 3. Financial Stability, Financial Services and Capital Market Union 4. Taxation and Customs Union 5. Statistics 6. Mobility and Transport 7. Communications Networks, Content and Technology 8. Energy 9. Employment and Social Affairs 10. Environment 11. Climate Action 12. Health and Food Safety 13. Justice and Consumer Policy 14. Migration and Home Affairs 15. Agriculture and Rural Development 16. Maritime Affairs and Fisheries 17. Trade

18. Budget 19. Competition 20. Overview of Implementation of REFIT Actions 21. REFIT candidates for repeal

1.Introduction This second edition of the REFIT scoreboard shows the state of play in implementing 164 initiatives for simplification and regulatory burden reduction identified by the Commission. The purpose of the Scoreboard is to track progress in the implementation of REFIT, providing information on the results and impact on-the-ground, allowing results to be measured against initial objectives and expectations, as well as contributing to transparency on the whole regulatory cycle. In each policy area, the scoreboard also includes an overview of smart regulation activities and simplification efforts in 2014-2015. Since end 2012, REFIT has achieved the following results: 58 legislative initiatives have been proposed by the Commission under REFIT; of those 25 have been adopted by the legislator and 22 have been implemented on the ground in Member States. These 58 legislative initiatives contain 17exemptions or lighter regimes for SMEs. 2 measures have been repealed, while 4 measures are still pending repeal with the legislator, 10 proposals have been withdrawn, 11 evaluations and Fitness Checks have already delivered results and 31 evaluations and Fitness Checks are planned to be concluded in 2015. In addition, since end 2012, the Commission withdrew 141 proposals which were pending in legislative procedure. Within its Work Programme for 2015 alone, the Commisison withdrew 73 pending proposals on 25 February 2015. Six of those withdrawals had been identified through the REFIT programme further proposals may be withdrawn in June 2015 if no agreement in legislative procedure can be reached. Considerable savings to business could be asessed in 11 areas where initiatives taken under the Administrative Burden Reduction (ABR) Programme have already beenimplemented in Member States. These assessments were provided at a general level of estimation and do not allow for an overall estimate of the burden reduction achieved across all Member States or for a quantification of savings in absolute numbers. Simplification and burden reduction benefits proposed by the Commission in the context of REFIT have in several cases been subject to amendments in the legislative process. Out of 25 initiatives adopted by the legislator, simplification and burden reduction benefits to business were maintained in the legislative process in 10 cases (42%), decreased in 9 cases (37%) and increased in 4 cases (16%). Out of 25 legislative initiatives pending in the legislative process, the prospect of maintaining the simplification and burden reduction benefits proposed by the Commission is positive in 3 cases (12%), in 9 cases (36%) these benefits are threatened and in 4 cases (16%) they are likely to increase. The Commission will continue to work with the Member States extending and refining the assessment of savings to every initiative where implementation is sufficiently advanced. The Commission invites comments and suggestions to its REFIT Programme. They can be posted at: http://ec.europa.eu/smart-regulation/refit/index_en.htm

2.Internal Market, Industry, Entrepreneurship and SMEs

1.Smart regulation activity and simplification efforts Under its ABR-Plus Programme, the Commission and Member States worked together to assess savings to business of measures that had already reached implementation stage. In this context, the implementaton by Member States of the new Public Procurement framework which includes lighter regimes for small companies led to cost reductions to business in a range between 29% and 58% according to assessments made by Member States. Concerning the initiatives that the Commission committed to undertake under REFIT, several new evaluations, Fitness Checks and Cumulative Cost Assessments were identified in the area of the internal market for goods and services. These cover the legal frameworks for pre-packaging, late-payments, the mutual recognition principle for goods, designs, standardisation, the construction sector and the glass/ceramics sector. These evaluations are mostly ongoing and the majority of them will deliver results in the course of 2015. The evaluation of the firearms Directive concluded in December 2014 assessed the implementation of the Directive in Member States. While fostering the harmonisation of legislation and procedures concerning firearms, the implementation of a Directive left a number of significant differences resulting both from national choices about how to implement the various provisions and from pre-existing national approaches. These differences could be a source of security or market concerns. The Commission will report on the follow-up to this evaluation in a report to Parliament and Council in July 2015. In addition to the REFIT programme, the Commission has been undertaking a number of legislative simplification actions in the area of internal market for goods and services. 2.Facilitating the implementation of the Regulation on Registration, Evaluation, Authorization and Restriction of Chemicals (REACH) On the basis of the results of the comprehensive review of REACH in 2013 , the Commission is implementing a number of actions to facilitate the implementation of this Regulation in areas where business has concerns and make it easier, simpler and less costly. The Commission regularly reports progress on the delivery of these actions in collaboration with Member States and stakeholders. These actions include : Registration: Enhanced support to SMEs to make it easier and simpler for them to meet the 2018 registration deadline for substances placed on the market in quantities of up to 100 tons/year: oAn implementing act clarifying the operation of Substance Information Exchange Forums (SIEF) with rules on transparency, fairness and non-discrimination of cost-sharing will be adopted in the course of 2015; oGuidance on the application of EU competition rules within the SIEFs is being developed for more clarity and improved good practices; oECHA has published a roadmap for the registration deadline of 2018 for small quantities which list actions for ECHA, Commission and Member States in order to support more effectively companies with their obligations; oThe Directors Contact Group (informal exchange group composed of ECHA, the Commission and industry representatives) takes an increased focus on SMEs to solve priority issues related to registration; oThe Commission is considering further measures to reduce costs related to the compilation, communication and use of extended Safety Data Sheets (eSDS). oGuidance has been developed by ECHA on REACH and other chemicals legislation for Enterprise Europe Network advisers, with the view to improve communication with SME stakeholders, . Actions to improve the authorisation process under REACH to make it simpler, less costly and more predictable: oThe Commission and ECHA are implementing the roadmap for the identification of Substances of Very High Concern (SVHC) and of REACH management measures . ECHA has improved its communication with stakeholders and the general public in this area via a dedicated web-portal on substances of potential concern providing information on potential regulatory actions on substances early in the process. oThe Commission is working on proposing simplified procedures for substances subject to authorisation that are used in low volumes or for the production of legacy spare parts to decrease costs related to the application for authorisation in those cases. Further streamlining of the process for all applications for authorisation is also under consideration. Possibilities for simplifying the authorisation regime for substances contained in recycled materials will be looked at via the circular economy package. oThe Commission is exploring whether and how some socio-economic elements could be taken into account before adding substances to the Authorisation list (Annex XIV). The Commission will analyse such information before presenting a proposal for amending Annex XIV to the REACH Committee and will adapt the frequency of amendments to this Annex. oThe Risk Management Expert Meetings (RIME) organized jointly by ECHA and Member States, with Commission participation, allows for technical and scientific discussions in order to choose the most appropriate measure among the several EU legislative options related to the management of risk arising from hazardous chemicals.

oTo increase synergies between REACH and other legislation related to chemicals, the Commission works on clarifying the relationship between REACH and legislation on Occupational Safety and Health. The interface with the waste legislation will be clarified in the framework of the upcoming proposal on the circular economy. The interface between REACH and the POP (Persistent Organic Pollutants) Regulation and the RoHS (Restriction of Hazardous Substances) Directive have been clarified via the publication of two ‘common understanding papers’. Better consideration of SME needs and input in the REACH restriction process: oTools for Member States to better evaluate the potential impacts of their restriction proposals on SMEs are being prepared and should be available by Q2 2015, to improve the quality of their proposal; oPublic consultations launched by ECHA include summary cover sheets with key information about the restriction proposal and questions are better targeted in order to increase the participation of SMEs and to facilitate their input; oThe Commission closely monitors the implementation of all recommendations made to improve the overall efficiency of the REACH restriction procedure The impacts of these measures taken to facilitate the implementation of REACH will be evaluated in the framework of the upcoming report on the performance of REACH foreseen for 2017, with the view to assess whether they are effective in alleviating business concerns and whether additional adjusments are needed. 3.Scoreboard Legislative Actions Late payments Proposed legislation Proposal for recast of Directive 2000/35/EC on combating late payment in commercial transactions (Adopted by the Commission on 8 April 2009 - COM(2009)126) Status Adopted in legislative procedure on 16 February 2011 - Directive 2011/7/EU Main objectives Improving the effectiveness and the efficiency of remedies for late payment through the introduction of an entitlement to the recovery of administrative costs and compensation for internal costs incurred due to late payment. Accordingly, this proposal aims at improving the cash-flow of European businesses, especially SMEs. Main REFIT objectives The Directive brings the following specific simplification benefits: statutory interest may be charged when payment is not made within the contractual or legal deadline; maximum payment periods for payments by public authorities to businesses of 30 days are imposed and a flat rate compensation (5%) from the first day of delay amounting in addition to the interest for late payment and the compensation for recovery costs is introduced; the possibility to exclude claims for interest of less than €5 is abolished. Amendments to REFIT objectives by co-legislator EP Position Parliament introduced a possibility for Member States to extend the time limit of payments by public authorities to businesses up to a maximum of 60 calendar days for any public authority which carries out economic activities of an industrial or commercial nature or public entities providing healthcare Council Position Council supported the amendments by Parliament. Assessment of outcome of legislative procedure The discretion given to Member States to extend the time limit for payments by public authorities to businesses from 30 days up to a maximum of 60 calendar days is likely substantially to reduce the benefits of the proposal for businesses and to affect smaller businesses particularly hard. However, the introduction of the 60 day maximum is an improvement on the previous position. Member State Implementation Date of application 16 March 2016 Implementation reported by Member States In order to gather some first results, the Commission has launched a study to assess the state of play on the implementation of the Late Payments Directive. The results of this study will be compiled along with other findings in a report which will be submitted to the European Parliament by 16 March 2016. Construction Products Regulation Proposed legislation Proposal for a Regulation of the European Parliament and of the Council laying down harmonised conditions for the marketing of construction products amending Council Directive 89/106/EEC of 21 December 1988 (adopted by the Commission on 23 May 2008 – COM(2008)311) Status It applies with effect from 1 July 2013 – Regulation (EU) 305/2011 Main objectives Facilitate the circulation and use of construction products on the Single market with an appropriate level of safety. The Regulation simplifies and clarifies the existing legal framework for the marketing of construction products. REFIT objectives Building on the experience gained through the application of the Construction Products Directive, the Regulation includes a number of measures aimed at clarifying the system and simplifying the procedures for assessment and verification of the performance of products. For example, micro-enterprises can choose simpler ways of showing that any one-off construction product put on the market meets applicable product performance requirements. Amendments to REFIT objectives by co-legislator EP Position Approved by the European Parliament without material change. Council Position Approved, but with additional conditions. Firms applying these simplified procedures should demonstrate that their procedures are equivalent to those used in harmonised standards and that their products meet applicable requirements. Assessment of outcome of legislative procedure The simplification objective intended by the proposal was realized in the adopted act. A simplified regime for micro-enterprises through the use of simplified assessment methods has been established, albeit with additional administrative requirements which may reduce the value for micro-enterprises. Member State Implementation Date of application 1 July 2013 Implementation reported by Member States No data available yet. Recognition of professional qualifications Proposed legislation Proposal for a Directive of the EP and of the Council amending Directive 2005/36/EC on the recognition of professional qualifications and Regulation (EU) No 1024/2012 on administrative cooperation through the Internal Market Information System (Commission proposal COM(2011)883 from 19 December 2011) Status Adopted in legislative procedure on 20 November 2013 - Directive 2013/55/EU Main objectives Simplification of the rules organising the recognition of professional qualifications, reinforcing the safety and protection of patients/consumers and introducing a mutual evaluation exercise of regulated professions. Main REFIT objectives Lighter requirements for recognition of professional experience: clarification and simplification of the conditions for temporary provision of services and mutual recognition of qualifications, extending the scope of automatic recognition and introduction of the partial access concept as well as of recognition of professional traineeships. Easier information-sharing among Member States through IMI (Internal Market Information system): a European Professional Card (EPC) recognition procedure is introduced in order to facilitate recognition of qualifications; this is an electronic procedure based on IMI. The use of IMI becomes compulsory for administrative cooperation in this field. Access to information and electronic procedures: the scope of the PSCs is extended and all recognition procedures can be accomplished on line. Transparency and mutual evaluation of regulated professions aiming at increasing mobility and modernising regulation. Amendments to REFIT objectives by co-legislator EP Position Supportive. Council Position Supportive. Assessment of outcome of legislative procedure The adopted Directive includes all of the main REFIT objectives proposed by the Commission. Member State Implementation Date of application 18 January 2016 Implementation reported by Member States No data available yet. Public Procurement Existing/Proposed legislation Commission proposals: Proposal COM/2011/0896 final from 20 December 2011 for a Directive of the European Parliament and of the Council on public procurement Proposal COM/2011/0895 final from 20 December 2011 for a Directive of the European Parliament and of the Council on procurement by entities operating in the water, energy, transport and postal services sectors Proposal COM/2011/0897 final from 20 December 2011 for a Directive of the European Parliament and of the Council on the award of concession contracts amending the following Directives on Public Procurement: Directive 2004/17/EC of the European Parliament and of the Council of 31 March 2004 coordinating the procurement procedures of entities operating in the water, energy, transport and postal services sectors Directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts Status The following apply with effect from 17 April 2014: Directive 2014/24/EC of the European Parliament and of the Council of 26 February 2014 on public procurement Directive 2014/25/EC of the European Parliament and of the Council of 26 February 2014 on procurement by entities operating in the water, energy, transport and postal services sectors Directive 2014/23/EC of the European Parliament and of the Council of 26 February 2014 on the award of concession contracts Main objectives of the initiative Simplification of procedures and greater flexibility to make public procurement more efficient and more strategic, respecting the principles of transparency and competition to the benefit of both public purchasers and economic operators. Introduction of a stable legal framework for concessions, offering legal security for economic operators and contracting authorities. Creation of a level playing field for concessions across Europe. Introduction of transparency and equal treatment of economic operators bidding for concessions. Main REFIT objectives Simplification of procedures, reduction of administrative burden via: Specific measures for SMEs: Bidders for public tenders can provide self-declarations, rather than original documents or certificates, showing that they meet eligibility criteria. Only the winning bidder would be asked to provide the original documents. Breaking tenders down into smaller lots is encouraged. Reduction of the limitation of maximum turnover requirements to a maximum twice the contract value. Greater use of e-procurement is encouraged. Amendments to REFIT objectives by co-legislator EP Position REFIT objectives were strongly supported by EP, in particular with regard to SME-related measures and the generalised use of e-procurement. The EP insisted on an effective reduction of documentation requirements. Council Position The Council expressed broad support for the REFIT objectives. There was, however, no uptake for the European Procurement Passport which had been proposed by the Commission as an instrument for the simplification of documentation requirements. Member States found that such an additional document would create new administrative burdens and was at odds with new technical developments towards online databases making documents directly available to contracting authorities. Assessment of outcome of legislative procedure The adopted measure involves the creation of a European Single Procurement Document which is a standardised self-declaration that greatly facilitates participation in procurement procedures. The final outcome delivers a modern and effective set of procurement rules that achieves and even surpasses the REFIT objectives set for the Commission initiative. Member State Implementation Date of application 17 April 2014 Transposition deadline for Member States 18 April 2016 Implementation reported by Member States No data yet available. ABRPlus follow up Public Procurement* Existing/Proposed legislation Commission proposals: Proposal COM/2011/0896 final from 20 December 2011 for a Directive of the European Parliament and of the Council on public procurement Proposal COM/2011/0895 final from 20 December 2011 for a Directive of the European Parliament and of the Council on procurement by entities operating in the water, energy, transport and postal services sectors Proposal COM/2011/0897 final from 20 December 2011 for a Directive of the European Parliament and of the Council on the award of concession contracts Directive 2004/17/EC of the European Parliament and of the Council of 31 March 2004 coordinating the procurement procedures of entities operating in the water, energy, transport and postal services sectors Directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts Status It applies with effect from 17 April 2014: Directive 2014/24/EC of the European Parliament and of the Council of 26 February 2014 on public procurement Directive 2014/25/EC of the European Parliament and of the Council of 26 February 2014 on procurement by entities operating in the water, energy, transport and postal services sectors Directive 2014/23/EC of the European Parliament and of the Council of 26 February 2014 on the award of concession contracts Main objectives of the initiative Simplification of procedures and greater flexibility to make public procurement more efficient and more strategic, respecting the principles of transparency and competition to the benefit of both public purchasers and economic operators. Introduction of a stable legal framework for concessions, offering legal security for economic operators and contracting authorities. Creation of a level playing field for concessions across Europe. Introduction of transparency and equal treatment of economic operators bidding for concessions. Member State Implementation Date of application 17 April 2014 Transposition deadline for Member States 18 April 2016 Implementation reported by Member States The follow-up in the ABRplus exercise covered the provisions described in COM(2011)896 of the requirement that only the winning bidder needs to provide the original documents of eligibility. 12 Member States already implemented the relevant provisions between 2007 and 2014 even though MS only need to transpose the directive by April 2016 (DE, IE, ES, CY, LV, LT, MT, NL, AT, PT, RO, SK). For 2 Member States the degree of implementation is unclear while 10 Member States have not yet implemented the provision (EL,SE). 1 Member States indicated that they include additional requirements when implementing the provision that can lead to an increase in administrative burden (CZ). In 5 Member States cost reductions were estimated to range between 29% and 58% (CY, DE, PT, SK, NL), while the initial estimation by the Commision predicted savings of administrative burden of 50%. Repeals

Classification, labelling and packaging of dangerous preparations Existing/Proposed legislation Repeal of Directive 1999/45/EC on dangerous preparations Status The Directive will be automatically repealed in accordance with article 60 of the CLP Regulation (EC) No 1272/2008 on 1 June 2015. Main objectives Repeal Evaluations / Fitness Checks: Machinery Scope Evaluation of Directive 2006/42/EC of the European Parliament and of the Council of 17 May 2006 on machinery. Status Evaluation planned to start in 2015 and planned to be finalised in 2016. Oil refining industry Scope Fitness check of EU legislation relevant for the petroleum refining industry such as the Renewables Energy Directive, the Energy Taxation Directive, the EU Emissions Trading System, the Fuels Quality Directive, the Directive on Clean and Energy Efficient Vehicles, the Industrial Emissions Directive, the Strategic Oil Stocks Directive, the Marine Fuels Directive, the Energy Efficiency Directive and the Air Quality Directive. The legislation will be assessed against the criteria of effectiveness, efficiency, coherence and relevance paying special attention to the competitiveness dimension. Status Ongoing and planned to be finalised by June 2015. Forest-based industries Scope Cumulative cost assessment of the cost impacts of the most relevant EU legislation and policies for the EU forest-based industries (woodworking, furniture, pulp and paper and printing) in relation to international competitors Status Ongoing and planned to be finalised in Q1 2016 Chemical industry Scope Cumulative cost assessment of the most relevant EU legislation and policies relevant for the European chemicals industry. Status Ongoing and planned to be finalised in Q4 2015 Chemicals legislation (other than REACH) Scope Fitness Check on the most relevant chemicals legislation (excluding REACH) as well as related aspects of legislation applied to downstream industries Status Started in March 2015 and planned to be finalised in Q1 2017. Firearms Scope Evaluation of Directive 91/477/EEC on control of the acquisition and possession of weapons as amended by Directive 2008/51/EC of the EP and of the Council of 21 May 2008 (Firearms Directive) Status Finalised in Q1 2015. Results The evaluation concluded that the Firearms Directive has positively contributed to the functioning of the internal market and minimised the risks associated with the civilian firearms market. Legislation at EU level has also contributed to the creation of an EU identity for all producers, dealers and brokers operating within the sector that currently share common requirements and standards. However, the Directive sets only minimum requirements which has resulted in important differences in Member States’ implementation of the Directive (in particular regarding marking, deactivation, convertability of alarm weapons). These differences have been identified by the study as sources of security or market concerns. In terms of efficiency, the overall results have been achieved at reasonable costs. The directive does not prescribe any major infrastructure investment except for the creation of a computerised data-filing system. Costs related to the implementation of different provisions serve various objectives and are distributed fairly among interested stakeholders. The administrative burden and costs perceived by stakeholders are more linked to the different and sometimes inefficient administrative procedures implementing the directive at national level rather than to the Directive itself. The Commission is analysing how to best address the recommendations highlighted by the evaluation study and will report on planned follow-up actions in the implementation report due to be submitted to the EP and the Council by 28 July 2015. Public procurement - remedies Scope Evaluation of Directive 2007/66/EC amending Council Directives 89/665/EEC and 92/13/EEC with regard to improving the effectiveness of review procedures concerning the award of public contracts Status Ongoing and expected to be finalised end of 2015. Commercial agents Scope Evaluation of Council Directive 86/653/EEC of 18 December 1986 on the coordination of the laws of the Member States relating to self-employed commercial agents Status Ongoing and expected to be finalised mid-2015. Late Payments Directive Scope Evaluation of the Directive 2011/7/EU of the European Parliament and of the Council of 16 February 2011 on combating late payments in commercial transactions Status Ongoing and expected to be finalised in Q4 2015

Standardisation Scope Evaluation of the relevance of standardisation activities Status Ongoing and planned to be finalised in Q4 2015 Pre-packaging Scope Evaluation of the legal framework for pre-packaging Status Ongoing and planned to be finalised in Q4 2015 Glass and Ceramics Scope Cumulative cost assessment of the most relevant EU legislation for the EU glass and ceramics industries Status Planned to start in Q4 2015 and to be finalised in 2017 Mutual Recognition for goods Scope Evaluation of the application of the principle of mutual recognition in goods in the non-harmonised area Status Ongoing and planned to be finalised in Q2 2015 Construction sector* Scope Fitness Check on the construction sector Status Planned to start Q2 in 2015 and to be finalised in 2016. Design System Scope Evaluation of Directive 98/71/EC on the legal protection of designs and of Regulation 6/2002 on Community Designs Status Ongoing and planned to be finalised by mid-2016. 3.Financial Stability, Financial Services and Capital Market Union 1.Smart regulation activity and simplification efforts Under its ABR-Plus Programme, the Commission and Member States worked together to assess savings to business of measures that had already reached implementation stage. In this context, the follow-up on the implementation by Member States of the Company Accounts Directive shows that cost reductions were calculated at rates between 8% and 66% per Member State. The Directive introduced lighter regimes and exemptions for SMEs from certain accounting and disclosure requirements, some of those are optional for Member States. The proposed regulation for European Long-Term Investment Funds will harmonise the investment proposal and create a common label for such funds, thus enhancing cross-border access to long-term funding for the economy. Parliament adopted its position on 10 March 2015. It will now be for the Council to take the final decision. Since the financial crisis in 2008 a large supervisory and regulatory reform has been put forward. A banking union and three European Supervisory Authorities have been established, capital requierments have been increased and multiple other rules have been put in place. Much of the financial regulation that is currently in place has recast previous legislation, reducing the number of directives and regulations that are in application. For example, the new Accounting Directive (2013/34/EU), which enters into force in July 2015, repeals 7 directives; and the Solvency II Directive (2009/138/EC), which entered into force in June 2014 and will apply in principle as of 1 January 2016, repeals 13 Directives. In other key areas where wider policy reviews are in preparation such as the Capital Markets Union it will be important to search for cost reduction and simplification potential. The planned revision of the Prospectus Directive in this year's work programme is an example. 2.Scoreboard Legislative Initiatives

European Long Term Investment Funds (ELTIF) Existing/Proposed legislation Proposal for a Regulation of Parliament and Council on European Long-term Investment Funds Status Adopted in legislative procedure on 20 April 2015. Awaiting publication in OJ. Main objectives of the initiative Create a single market for funds focusing on long-term investment strategies, facilitate the access of retail and institutional investors to long-term assets and increase the financing of long-term projects Main REFIT objectives This regulation will create a harmonised fund for long term investments with a passport. It will enhance cross-border access to long term funding for Europe's real economy. The creation of a European fund with uniform rules and administrative procedures will also simplify the current situation where fragmented and often inconsistent requirements exist in different Member States. Amendments to REFIT objectives by co-legislator EP Position The European Parliament has adopted the legislative resolution on 10 March 2015. Council Position A Council position followed by final adoption is expected. Assessment of outcome of legislative procedure Changes introduced by the co-legislators do not affect the Commission REFIT objectives. They reinforce the approach towards the protection of retail invetsors and enlarge the range of eligible assets for long-term invetsments thereby extending the benefits to be achieved. Member State Implementation Date of application 6 months after entry into force (publication is planned for mid-May 2015) Implementation reported by Member States No data available yet. Undertakings for collective investment in transferable securities (UCITS) – "UCITS 6 Review" Existing/Proposed legislation Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) UCITS has an important place in the new Capital Markets Union Green Paper, and on the basis of the comments the Commission will decide what actions to take. Status A consultation on CMU is ongoing. This consultation also covers certain UCITS issues. There has been no decision on possible legal proposals relating to UCITS. Any such possible actions will be in the context of CMU rather than UCITS 6. Main objectives of the initiative The initial aim of the UCITS review is to align the investment profile of a UCITS with a prudent policy on risk exposure suitable for retail investors and ensure the clarity of the rules. The starting point for possible UCITS actions would be that these contribute to economic growth and reduce administrative burden. Main REFIT objectives Providing increased clarity of rules will make the practical application of the Directive simpler and this will help to increasing the choice of funds, in particular to retail investors. Amendments to REFIT objectives by co-legislator Not yet applicable as this stage in the procedure has not been reached Initial Public Offerings (IPOs) for SMEs / Prospectus and Disclosure requirements Existing/Proposed legislation Directive 2003/71/EC of the European Parliament and of the Council of 4 November 2003 on the prospectus to be published when securities are offered to the public or admitted to trading and amending Directive 2001/34/EC ; Commission Regulation (EC) No 809/2004 of 29 April 2004 implementing Directive 2003/71/EC of the European Parliament and of the Council as regards information contained in prospectuses as well as the format, incorporation by reference and publication of such prospectuses and dissemination of advertisements Status It applies with effect from 22 September 2012: Commission Delegated Regulation (EU) No 862/2012 of 4 June 2012 Main objectives of the initiative Increase efficiency (enhancement of legal clarity) Reduce administrative burdens and administrative costs for issuers when raising capital Main REFIT objectives This regulation amends disclosure rules to make Public offerings (including Initial Public Offerings) less costly and easier for small firms. To increase efficiency and reducing administrative burdens, the delegated Regulation lays down conditions under which a description of the index within the prospectus is not required when the index is composed by entities acting in association with or on behalf of the issuer. Moreover, for broadly based and recognised published indexes, a statement in the prospectus specifying where the information about the index can be found should be sufficient without a description of the composition of the index being necessary. In order to reduce the administrative costs for issuers when raising capital, this Regulation lays down conditions under which the report prepared by independent accountants or auditors accompanying profit forecasts and estimates is not required, notably where independent accountants or auditors are not able to sign the audit report because the complete set of documents constitutive of annual financial statements are not available to them. Member State Implementation Date of application 22 September 2012 Implementation reported by Member States No data available yet. Insurance mediation Existing/Proposed legislation Directive 2002/92/EC on insurance mediation Commission proposal for the recast of Directive 2002/92/EC Status Proposal from the Commission of 3 July 2012 - COM(2012)360 Main objectives of the initiative The main objective of the proposal is consumer protection in the sale of life and non-life insurance products through insurance intermediaries and insurance undertakings. Rules are introduced to address more effectively the risk of conflicts of interest, including disclosure of remuneration by intermediaries. Sales standards are strengthened and enhanced requirements apply to the sale of life insurance products with investment elements. Main REFIT objectives The proposal makes it easier for ancillary service providers to implement the sales rules, and some exceptions are provided for SMEs, for example giving them a five-year grace period to provide information to customers on the sale of non-life insurance products. Amendments to REFIT objectives by co-legislator EP Position Parliament first reading report adopted on 26 February 2014 softens some of the disclosure and transparency requirements in the proposal, for example by making them available on request only. The Commission's proposal on SMEs remains unchanged. Council Position A general approach was adopted on 7 November 2014. Trilogue negotiations have been launched on 26 February 2015. Assessment of final outcome Not yet applicable. ABRPlus follow up Company accounts Existing/Proposed legislation Directive 2006/46/EC amending Council Directives 78/660/EEC on the annual accounts of certain types of companies, 83/349/EEC on consolidated accounts, 86/635/EEC on the annual accounts and consolidated accounts of banks and other financial institutions and 91/674/EEC on the annual accounts and consolidated accounts of insurance undertakings Status It applies with effect from July 2006. Main REFIT objectives of the initiative The main REFIT benefit of the finally adopted Directive was the increase by around 20% of the maximum size criteria ("thresholds") for balance sheet and net turnover that Member States may apply in determining which companies may be exempted from certain disclosure requirements. There was no obligation on Member States to make use of those increased thresholds, nor even to implement differentiated treatment of companies based on size. The Member States had also the flexibility, when implementing categories based on size, to apply lower thresholds than those provided for in the Directive. Amendments to REFIT objectives by co-legislator Positions of Parliament and Council Parliament felt that costly and inefficient over-regulation should be avoided, in particular for SMEs. Measures to enhance business transparency and liability for inappropriate behaviour should be proportionate to their actual benefit to shareholders and other interested parties. Excessive demands regarding disclosure should be avoided: the duty of disclosure should only be extended where this is relevant and necessary. Parliament also considered the inclusion of off-balance sheet transactions in the notes not necessary and clarified the proposed principles of collective responsibility and corporate governance. A new article was proposed by the EP to be inserted in Directive 78/660/EC, providing a 20 % increase of the thresholds for small and medium-sized companies. Assessment of final outcome Parliament introduced an increased treshold for exemptions from certain disclosure requirements. Other main changes concern proportionality in transparency on related parties’ transactions, clearer provisions on the collective responsibility of board members towards the company in respect of annual reports and financial statements, and improved corporate governance report. The savings potential of this new element was calculated by the Centre for European Policy Studies in 2009 as amounted to €863 million across the EU. Member State Implementation Date of application July 2006 Date of transposition by Member States Between 2008 and 2014 Implementation reported by Member States The Directive contains flexibility for Member States in the implementation of the provisions for simplification of company accounts for SMEs. Member States have transposed the Directive between 2008 and 2014. Due to late transposition in the majority of Member States companies could not profit as early as expected from the savings. 8 Member States have fully implemented the simplification provision, (CZ, DK, DE, ES, NL, SK, SE, UK), while for 7 Member States the degree of implementation is not clear. (HR, CY, LU, MT, AT, PT, SL). 6 Member States have only implemented certain provisions and not taken up the option to raise exemption thresholds. (BG, IE, EL, IT, LV, LT). 3 Member States did not implement the provisions (EE, HU, FI). They either applied other simplification measures in the area of annual accounts or the permitted increase in exemption thresholds for SMEs was relatively small, thereby undermining potential or perceived benefits of the measure by Member States. 2 Member States introduced additional requirements that can lead to an increase in administrative burden (CY, MT). In the five Member States that provided assessments of the cost reduction it was estimated to range between 8% and 82% (CZ, LV, SK, SE, UK), while the initial estimation by the Commission predicted overall savings of administrative burdens of around 47%. Overall, available quantitative evidence was insufficient to provide a conclusive assessment of impacts of the measure on the ground. Annual accounts of micro-enterprises Existing/Proposed legislation Directive 2012/6/EU of 14 March 2012 amending Council Directive 78/660/EEC on the annual accounts of certain types of companies as regards micro-entities Status It applies with effect from April 2012. Main REFIT objectives of the initiative The Commission proposal provided for Member States to have the possibility to exempt micro-companies from certain accounting requirements in order to simplify their financial reporting. Amendments by co-legislator EP Position Parliament proposed maintaining the obligation for companies to keep records showing the company’s business transactions and financial situation. Council Position Reduction of the thresholds to EUR 250 000 for balance sheets and EUR 500 000 for net turnover and therefore reduction in the number of SMEs that could benefit from the exemption. Assessment of final outcome The amendments by the legislator reduced the scope of application and the number of SMEs to benefit from the simplification. The thresholds were reduced to EUR 350 000 for balance sheets and EUR 700 000 for the net turnover. An obligation for companies to keep records showing the company’s business transactions and financial situation with the obligation for micro entities to prepare a balance sheet and a profit & loss account were maintained in the final act. Therefore both Council and Parliament introduced significant limitations in the main administrative burden reduction elements in the Commission proposal. The Directive nevertheless makes a simpler accounting regime available to micro-entities, including a simplified balance sheet and profit and loss account, virtually no notes, no management report and simplified publication system. It is up to the Member States whether they want to use the option of implementing a simpler regime for their micro-entities. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this directive if and when they decide to make use of any option provided in it. Member State Implementation Date of application 1 April 2012 Implementation reported by Member States The Directive introduces 4 simplification requirements, however Member States are free to chose if they want to transpose the Directive and implement the requirements. 8 MS indicated to have transposed the Directive in 2013 or 14. 7 Member States have partially implemented the measure implementing between 1 and 3 of the provisions (DE, FR, LV, HU, AT, SK, UK). For 1 Member State the degree of implementation is unclear (PT). 15 Member States have not implemented the measure the majority indicating their intention to implement together with another directive linked to accounting (Directive 2013/34/EU) with a transposition date of June 2015 (BE, BG, CZ, DK, EE, IE, EL, ES, IT, CY, LT, LU, MT, RO, SE). In the five Member States that provided information on their partial implementation of the provisions (FR, LV, AT, SK, UK), cost reductions were estimated to range between 42% and 70%, while the initial estimation by the Commission predicted overall savings of administrative burden of around 38%. Overall, available quantitative evidence was insufficient to provide a conclusive assessment of impacts of the measure on the ground. Evaluations: International accounting standards (IAS) Scope Evaluation of Regulation 1606/2002 on the application of international accounting standards (IAS) Status Planned to be finalised in June 2015. Prospectus directive Scope Directive 2003/71/EC of 4 November 2003 (as amended by the Directive 2010/73/EU) on the prospectus to be published when securities are offered to the public or admitted to trading Status The evaluation of the Prospectus Directive (PD) will be performed as part of the IA for the revision of the PD. The Commission launched the public consultation on 18 February 2015.



4.Taxation and Customs Union

1.Smart regulation activity and simplification efforts Under its ABR-Plus Programme, the Commission and Member States worked together to assess savings to business of measures that had already reached implementation stage. In this context the implementation by Member States of the new rules for a Common system of VAT has been assessed as having delivered savings between 30% and 35% to industry. The Directive suppresses certain requirements on invoices and enables wider use of electronic invoicing. The implementation of the Directive on the refund of VAT by Member States has produced savings in the range between 2% and 35% according to calculations by Member States. The Directives provides several options of implementation to Member States. With the new rules applicants are able to file their applications electronically in their own Member State. The electronic procedure replaces the previous paper-based procedure which was slow, cumbersome, and costly ensuring a quicker refund to claimants. Reduction of regulatory burden in the area of taxation and customs requires stronger commitment by the co-legislator. The area of VAT is one of the main areas of EU regulatory burden identified by SMEs in the TOP-10 consultation and an area where simplification requires unanimous agreement of Member States in Council after consultation of Parliament and the Economic and Social Committee. For reasons of subsidiarity, Member States are reluctant to reduce regulatory burden through EU harmonisation in this area. The legislative debate of the EU standard VAT declaration has shown strong and diverging positions in Council. The Commission has stressed throughout the negotiations that the standard VAT return needs to remain simple with a minimum number for mandatory fields and an adequate number of optional boxes and that a standardised format is of major importance. If Member States in Council will not be able to agree on the proposed simplification, estimated 15 billion EUR savings for industry and public administration will not materialise. Further progress is also in preparation in the following areas: Mini One Stop Shop: Doing business in more than one Member State often means dealing with several tax administrations in different languages. Dealing with multiple VAT obligations can be very burdensome and costly for companies. The implementation on 1 January 2015 of a mini One Stop Shop for the EU providers of telecommunications, broadcasting and electronic services to consumers (Council Directive 2008/8/EC – following a proposal from the Commission in 2003) is a big step forward in simplifying VAT compliance rules in the EU. The initial One Stop Shop system that was limited to non-EU providers of electronic services is now extended to EU businesses and to broadcasting and telecom services. It allows businesses to declare and pay the VAT in the Member State where they are established rather than where their customer belongs.The estimated savings on administrative burden are €463 million. The initial proposal of the Commission foresaw a more extensive application of the One Stop Shop together with exemptions for smaller businesses. An evaluation is therefore being carried out to assess its performane. A definitive regime for VAT: Options are being considered for a Commission proposal for a definitive regime for VAT that would ensure a more solid basis for the VAT regime, reducing costs for business while also improving security against fraud. Union Customs Code: Following the Commission's proposal of February 2012, the European Parliament and the Council adopted Regulation (EU) No 952/2013 laying down the Union Customs Code on 9 October 2013. Among the improvements are measures to complete the shift by customs to a paperless, fully electronic environment and provisions to reinforce swifter customs procedures for reliable traders. In 2014, the Commission progressed with the preparation of the Union Customs Code related delegated and implementing acts. Member States and all other relevant stakeholders have been duly involved and been consulted on both the preliminary draft delegated and implementing acts. The adoption of those acts is planned for Q2 2015. The new rules will be applied as of 1 May 2016 with a phased deployment of IT systems according to the UCC work programme until 31 December 2020. 2.Scoreboard Legislative Actions: Common consolidated corporate tax base (CCCTB) Existing/Proposed legislation Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) Status Proposal from the Commission of 16 March 2011 - COM(2011)121 Main objectives Proposing a common set of rules in the EU to calculate the corporate tax base of businesses operating in the internal market. This system is optional for Member States. REFIT objectives CCCTB reduces time and resources spent on tax compliance for businesses operating cross border in the EU. It is estimated that the current compliance costs could be reduced by 7% and the CCCTB would save businesses € 750 million in reduced compliance costs and €1 billion in reduced costs to expand cross-border.



Amendments to REFIT objectives by co-legislator EP Position Introduction of several amendments by the EP under the consultation procedure, these include notably an obligation to use CCCTB except for micro-companies. The proposal has not been accepted by the Commission as it would increase burden for local business with no cross-border operations. Council Position Discussions in the Council have stalled. The Commission announced in the Commission Work Programme (CWP) for 2015 that it would come forward before the summer with an Action Plan for fair corporate taxation, including a renewed approach to the CCCTP project. Assessment of final outcome Not yet applicable as this stage in the procedure has not been reached. EU standard VAT declaration* Existing/Proposed legislation Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards a standard VAT return Status Proposal from the Commission of 23 October 2013 - COM(2013)721 Main objectives of proposal Introduction of a mandatory standard VAT return system for Member States and business. REFIT objectives The aim of this initiative is to reduce red-tape for businesses, ease tax compliance and make tax administrations across the Union more efficient. The proposal foresees a uniform set of requirements for businesses when filing their VAT returns, regardless of the Member State in which they do it. The standard VAT return simplifies the information that businesses will have to provide to tax authorities. The declaration will have only 5 compulsory boxes for taxpayers to fill in. Member States are given leeway to request a number of additional standardised elements, up to a maximum of 26 information boxes. This is a major improvement on the current situation, whereby some Member States require up to 600 information boxes to be completed. Businesses will file the standard VAT return on a monthly basis, while micro-enterprises will only be obliged to do it on a quarterly basis. The proposal also encourages electronic filing, as the standard VAT return will be allowed to be submitted electronically throughout the Union. This major simplification of the process for VAT returns supports the Commission's wider commitments to reducing administrative burdens. The estimated savings on administrative burden are €15 billion per year. Amendments by co-legislator EP Position Parliament first reading in February 2014 fully supports the Commission's proposal. Only a few amendments are made in recitals, mainly in order to strengthen the potential of the proposal in reducing administrative burden and VAT fraud. Council Position The debate in Council shows strong and diverging positions on several issues of the Commission proposal: number of compulsory and optional boxes, need for standard format, filing periods. The Commission has stressed throughout the negotiations that the standard VAT return needs to remain simple with a minimum number for mandatory fields and an adequate number of optional boxes and that a standardised format is of major importance. If both simplicity and harmonisation are not achieved, then the aim to simplify compliance and reduce administrative burdens for businesses and tax administration will be lost. Assessment of final outcome Not yet applicable as this stage in the procedure has not been reached. Modernising VAT for cross-border B2C (Business to Consumer) E-Commerce Existing/Proposed legislation Future proposal to amend Council Directive 2006/112/EC Status In preparation, adoption planned for 2016. Main objectives of proposal To extend the single electronic registration and payment system to all business to consumer (B2C) supplies, notably for cross border supplies of goods, including imports of small consignments. REFIT objectives The aim of this initiative is to break down VAT barriers for cross border trade and make it easier for businesses to register and account for VAT in respect of cross-border B2C supplies of goods and services. This initiative was recommended by the Commission expert group on taxation of the digital economy. It will facilitate the Digital Single Market and to provide a level playing field for business. This simplification of the process for VAT returns supports the Commission's wider commitments to reducing administrative burdens. The estimated savings on administrative burden are currently being examined as part of the on-going study. Amendments by co-legislator Not yet applicable as this stage in the procedure has not been reached. ABRPlus follow up Common system of value added tax Existing/Proposed legislation Council Directive 2010/45/EU of 13 July 2010 amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing adopted on 13 July 2010 Status It applies with effect from 1 January 2013 - Council Directive 2010/45/EU Main objectives and REFIT objectives Suppressing additional requirements on invoices and enabling wider use of electronic invoicing. The aim of the proposal is to increase the use of electronic invoicing, reduce burdens on business, support small and medium sized enterprises (SMEs) and help Member States to tackle fraud. The proposal simplifies, modernises and harmonises the VAT invoicing rules. In particular, it eliminates the current barriers to e-invoicing in the VAT Directive by treating paper and electronic invoices equally. The estimated savings are up to €18 billion. The Commission will make a formal assessment of the e-invoicing rules in 2016/2017, focusing on the decrease in administrative burdens for businesses. Amendments to REFIT objectives by co-legislator EP Position Most of the amendments tabled by the Parliament went beyond the Commission's proposal in terms of reduction of administrative burdens. As they were not in line with the ECOFIN's general approach reached in March 2010, and the Council could not agree on a large number of simplification measures proposed by the Commission, therefore, the Commission did not modify its proposal following the proposed Parliament amendments. Council Position Several options proposed by the Commission to simplify the content of invoices, their storage, as well as self-billing and outsourcing were not adopted by Council. Council also decreased the ceiling for use of simplified invoices to EUR 100. The proposed standardised date for chargeability to tax and invoicing date was also not accepted in full. Assessment of final outcome The main elements of the proposal, i.e. equal footing of the paper and electronic invoices, no technical restriction on issuance of e-invoices and no legal obstacles to the transmission and storage of e-invoices were achieved. Council could not agree on further simplification as proposed by Commission and Parliament. Member State Implementation Date of tranposition by Member States 1 January 2013 Implementation reported by Member States The Directive provides several provisions for Member States to enable electronic invoicing. Member States have transposed the Directive into national law between 2011 and 2013. Only one Member State had implemented as late as 2014. In five Member States cost reductions were estimated to range between 30% and 35% (ES, FR, CY, LV, SE), while the initial estimation by the Commission predicted savings of adminstrative burdens of 63%. Overall, available quantitative evidence was insufficient to provide a conclusive assessment of impacts of the measure on the ground.

Refund of value added tax* Existing/Proposed legislation Directive 2008/9/EC laying down detailed rules for the refund of value added tax adopted on 12 February 2008. Status It applies with effect from 1 January 2010 - Directive 2008/9/EC Main objectives and REFIT objectives The Directive lays down the detailed rules for the refund of VAT to taxable persons not established in the Member State of refund suppressing the obligation to fill out paper forms. With the new rules applicants are able to file their applications electronically in their own Member State. The electronic procedure replaces the previous paper-based procedure which was slow, cumbersome, and costly ensuring a quicker refund to claimants. The estimated savings are €447 million. Amendments by co-legislator EP Position Parliament proposed on 1 December 2005 only minor amendments inter alia suggesting additional notifications and clarifications of deadlines for refund. Council Position The Council added several options for Member States for the refund procedure such as supplementary coding of supplies and invoice requirements. It extended the processing time for refund requests from three months (as proposed by the Commission) to four months. The Council also added the option for Member States to specify the languages to be used for the refund process. Assessment of final outcome The electronic procedure and the estimated deadline for refund is an improvement compared to the previous mechanism. However, the numerous options to Member States added at the request of Council lead to difficulties in interoperability and to inconsistencies between the IT systems of Member States delaying the full roll out of the system. Member State Implementation Date of application 1 January 2010 Implementation reported by Member States The Directive provides several options for Member States for the refund procedure. Member States have transposed the Directive into national law between 2009 and 2010 to varying degrees. In the five Member States that produced information on cost reductions these were estimated to range between 2% and 35% (EL, HU, NL, AT, UK), while the initial estimation by the Commission predicted overall savings of administrative burdens of around 56%. Overall, available quantitative evidence was insufficient to provide a conclusive assessment of impacts of the measure on the ground. Evaluations and Fitness Checks: Excise duty* Scope Evaluation of Council Directive 2008/118/EC concerning the general arrangements for excise duty. The assessment covers the legal arrangements for cross-border movements of excise goods released for consumption between traders and distance selling companies. Status Ongoing and expected to be finalised by end Q2 2015. Excise duty of manufactured tobacco Scope Evaluation of Council Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco. The assessment should identify potential for a reduction of administrative costs for operators and tax authorities with a higher degree of compliance and security in imposing excise duties on tobacco products. Status External study finalised at the end of 2014 Commission report expected to be finalised in Q2 2015 Mini One Stop shop Scope Assessment of the implementation of the Mini One Stop Shop (2008/8/EC) which is applied since 1 January 2015. The assessment covers the implementation of the Mini One Stop Shop to ensure that it meets its primary objective of simplifying the payment of tax for B2C supplies of telecommunications, broadcastings and electronically supplied services under the new place of supply rules. It will be prepared back-to-back to the IA work on the proposal to extend the single electronic registration and payment system to all business to consumer (B2C) supplies, notably to distance e-commerce of goods (end 2016).The results of the assessment will be integrated in the IA report. Status Ongoing and expected to be finalised by end 2016. VAT e-invoicing directive (2010/45/EU) Status Expected to start in 2017/18 5.Statistics 1.Smart regulation activity and simplification efforts Under its ABR-Plus Programme, the Commission and Member States worked together to assess savings to business of measures that had already reached implementation stage. In this context, the implementation by Member States of the reduction proposals for Statistics on Intra-EU trade and the Survey on industrial production have led to cost reductions to business in a range between 28% and 43% for 'Intrastat' and 32% and 52% for 'Prodcom'. The Commission is preparing a modernised architecture for European business statistics and Intra-EU trade statistics in the context of the on-going modernisation of the production of official statistics in the European Statistical System. It is foreseen to deliver this modernisation through a Framework Regulation integrating Business Statistics (FRIBS). Within this framework, the Single Market Statistics (SIMSTAT) project will deliver the modernised business architecture for Intrastat. Intrastat costs annually 334 million € and imposes an administrative burden on enterprises evaluated at 317 million € per year. Reducing regulatory burden in the area of statistics should involve action at the level of Member States. In the area of statistics, Member States in certain cases maintain national requirements not required by EU legislation, such as in the area of Intrastat and Prodcom where data collected by respondents serve both national and EU needs. National statistical offices should carry out cost-benefit analysis in a systematic way to balance the general interest in market information against the cost for stakeholders of providing required statistics. The Commission continues to work with Member States to find the best solutions in this area. Within the strategic framework of modernising the European Statistical System (ESS), the following other areas require further investment: More efficient organisation of activities within the ESS. In the context of the ESS Vision 2020 implementation, Eurostat is working together with Member States on defining and operationalising co-operation models such as collaborative networks and centres of excellence. The modernisation process provides the right opportunity to rethink what could be better done at national and what at European level in considering also new ways of working together. On 9 December 2014, the Commission adopted a proposal on Harmonised Indices of Consumer Prices (HICP). The proposal aims at simplifying, and streamlining of legal requirements for the compilation of Harmonised Indices of Consumer Prices (HICP) and a significant reduction of the number of existing legal acts. The new architecture proposed also takes into account new methods for the collection of basic prices which will potentially reduce regulatory burden (e.g. use of scanner data – already available in electronic form in retail sale shops). 2.Scoreboard

Legislative Actions Single Market Statistics (SIMSTAT) Existing/Proposed legislation Regulation (EC) No 638/2004 of the European Parliament and of the Council of 31 March 2004 on Community statistics relating to the trading of goods between Member States and repealing Council Regulation (EEC) No 3330/91. Status Under preparation. Main objectives SIMSTAT will deliver a modernised business architecture for Intrastat. It will be implemented in the framework of FRIBS (see below). A pilot exchange of micro-data on intra-EU trade between 20 Member States will be carried out April-September 2015. The results of this exercise will provide valuable information on the final burden reduction potential of SIMSTAT. If SIMSTAT confirms its added value and cost-effectiveness, its introduction will be prepared through a proposal for a Framework Regulation Integrating Business Statistics. A decision on the way forward is planned for 2016. Main REFIT objectives (i) reduce sizeably the administrative burden on enterprises and at the same time; (ii) guarantee that the statistical information that it will provide is of high quality and fit for the purpose of measuring the intra-EU trade. This will be achieved through: simplifying the reporting requirements for Member States on the import side. creating an additional data source that guarantees the improvement of the quality of the statistical data, by making the exchange of (or providing mutual access to) micro-data on intra-EU exports among Member States compulsory. Amendments to REFIT objectives by co-legislator Not yet applicable as this stage in the procedure has not yet been reached. Integrating business statistics (FRIBS) Existing/Proposed legislation Proposal for a Framework Regulation integrating Business Statistics (FRIBS) repealing; Regulation (EC) No 295/2008; Regulation (EC) No 1165/1998; Regulation (EEC) No 3924/91 and Regulation (EC) No 912/2004; Regulation (EC) No 471/2009; Regulation (EC) No 638/2004; Regulation (EC) No 716/2007; Regulation (EC) No 177/2008;, Regulation (EC) No 48/2004; Decision (EC) No 1608/2003 related to statistics; modifying Regulation (EC) No 184/2005; Regulation (EC) No 808/2004 Status Under preparation. Main objectives The initiative aims at integrating business statistics in a common legal framework to: streamline and rationalise the reference framework for European business statistics, reduce the response burden on business defining a new architecture for European business statistics instrumental to the compilation of quality and purpose-relevant European business statistics, including the provision on higher quality statistics on services, globalisation and entrepreneurship. Main REFIT objectives FRIBS work targets the integration of existing individual legal acts in one framework Regulation. This would guarantee that all actions would be undertaken in a consistent and time-coordinated way. Furthermore, it would allow the definitions of a flexible frame for future developments of business statistics in the EU, since changes in statistical areas would always take place within the framework of one single Regulation, and thus, per definition, in a consistent way. Moreover, specific provisions for accessing administrative sources would reduce the administrative burden on respondents. Amendments to REFIT objectives by co-legislator Not yet applicable as this stage in the procedure as not yet been reached. Integrating Social statistics Existing/Proposed legislation Proposal for a framework regulation for the production of European statistics relating to persons and households, based on data at individual level (Regulation on Social Statistics) Affected European surveys; possibly repealed/modified legislation: EU Labour Force Survey Council Regulation (EC) No 577/98 of 9 March 1998 on the organisation of a labour force sample survey in the Community EU-SILC: EU Statistics on Income and Living Conditions Regulation (EC) No 1177/2003 of the European Parliament and of the Council of 16 June 2003 concerning Community statistics on income and living conditions (EU-SILC) AES: Adult Education Survey Regulation (EC) No 452/2008 of the European Parliament and of the Council of 23 April 2008 concerning the production and development of statistics on education and lifelong learning; EHIS: European Health Interview Survey Regulation (EC) No 1338/2008 of the European Parliament and of the Council of 16 December 2008 on Community statistics on public health and health and safety at work; ICT (HH): Survey on ICT usage in households Regulation (EC) No 808/2004 of the European Parliament and of the Council of 21 April 2004 concerning Community statistics on the information society; Status Under preparation. Main objectives The preparatory work is focusing on: consolidate and integrate statistical legislation on the production of European statistics relating to persons and households enable progressive methodological and organisational integration of statistical surveys increasing accountability, efficiency and responsiveness of statistical production and output. Main REFIT objectives The work concerns data collected from private households and individuals (persons), but not from enterprises. The objective is to make best possible use of the information provided by private households and individuals, and to meet current and future needs for European statistics while keeping the response burden at approximately the present level. This shall be achieved through the integration of European statistical data collections that are currently covered by different regulations. Amendments to REFIT objectives by co-legislator Not yet applicable as this stage in the procedure as not yet been reached. Framework Regulations in Agricultural Statistics to 2020 and beyond Existing/Proposed legislation Two Proposals for Framework Regulation on agricultural statistics The aim is to repeal the current legal acts in the field of agricultural statistics, The scope of these two framework proposals is still being considered. Status In preparation. Main objectives As the current Farm Structure Survey Regulation will become obsolete in 2018, and as it is crucial that an agricultural census be organised in 2020, the Commission will propose a two-phased approach with the objective of integrating the existing legal acts and new statistical data needs under two Framework Regulations and related delegated/implemented acts. The aim is to: permit collection of existing and new data requested by users for new needs by having most data collection covered by legislation; increase the efficiency of the statistcal system and quality of collected data by keeping the burden on respondents and National Statistical Institutes moderate; increase the coherence and comparability of agricultural statistics by ensuring that common essential elements such as scope, precision and quality requirements are the same. Main REFIT objectives The proposals will increase the availaibility of quality data needed for agricultural, environmental and climate change policies while simplifying the statistical system and keeping the burden moderate. Amendments to REFIT objectives by co-legislator Not yet applicable as this stage in the procedure as not yet been reached. ABRPlus follow up Statistics on intra-EU trade* Existing/Proposed legislation Regulation (EC) No 222/2009 of 11 March 2009 amending Regulation (EC) No 638/2004 of 31 March 2004 on Community statistics relating to the trading of goods between Member States adopted in March 2009 Status It applies with effect from March 2009 - Regulation (EC) No 222/2009. Included in the on-going project for Integrating Business Statistics. Main objectives Following technical and economic developments, the established minimum coverage rate for arrivals could be adapted to allow reducing the response burden on the parties responsible for providing statistical information, particularly small and medium-sized enterprises. REFIT objectives Reduction in the minimum coverage rate of intra-EU imports from 97 per cent to 95 per cent in 2009 Member State Implementation Date of application March 2009 Implementation reported by Member States 17 Member States fully implemented the simplification requirements, (BG, CZ, DK, DE, IE, EL, CY, LV, LT, HU, NL, AT, PT, RO, SL, SE, UK), while for 1 Member State the degree of implementation is unclear (EE). 4 Member States did not implement the reduction in the minimum coverage rate to 95% (ES, IT, MT, FI). In five Member States cost reductions were estimated to range between 28 and 49% (CZ, EL, LV, HU, SE), while the initial estimation by the Commission predicted savings of adminstrative burdens of around 42%. Overall, available quantitative evidence was insufficient to provide a conclusive assessment of impacts of the measure on the ground. Survey on industrial production Existing/Proposed legislation Commission Regulations establishing the annual 'Prodcom list' of industrial products provided for by Council Regulation (EEC) No 3924/91 Status Implementation by Member States. Main objectives Reducing reporting requirements on industrial production in the EU. REFIT objectives The aim of the initial basic PRODCOM Regulation was to ensure the comparability of national statistics on industrial production and to gain greater insight into the development of certain branches of industry or products at European level. The first Council Regulation (EEC) No 3924/91 on the establishment of a Community survey of industrial production, was adopted on 19 December 1991. In 2004, a new Regulation aimed at clarifying issues concerning coverage and observation units was adopted. This aimed to facilitate the update of PRODCOM lists on an annual basis. Additionally various simplification measures were annouced as part of the review in 2004 regarding the number of products surveyed, the information required on each product and the frequency. The Commission Regulations governing the Prodcom list - Regulation (EC) No 317/2006 of 22 December 2005, Regulation (EC) No 294/2007 of 20 February 2007, Regulation (EC) No 36/2009 of 11 July 2008, Regulation (EC) 830/2011 of 27 July 2011; Regulation (EC) 907/2012 of 20 August 2012; Regulation (EC) 936/2013 of 12 September 2013 and Regulation (EU) No 842/2014 of 4 July 2014 - have gradually reduced the number of products required, from around 5600 in the years up to 2004 to the current 3805. Measures recommended to Member States to reduce the administrative burden on respondents included the simplification of the Prodcom list, the reduction of the number of respondents, the transition from quarterly to annual data requirements and the exchange of information between administrations as well as process improvements, such as promoting electronic tools for data collection and pre-filled tailored questionnaires. Member State Implementation Date of application Different dates of application following the annual gradual simplification Implementation reported by Member States The Regulation introduces 4 requirements simplifying reporting requirements on statistical information. 12 Member States fully implemented the simplification requirements (BG, IE, EL, IT, LV, LT, HU, NL, PT, RO, SE, UK); 6 Member States implemented some provisions (CZ, DK, DE, EE, AT), while 2 Member States did not implement the simplified reporting requirements at all (EL, SL); 3 Member States are exempted in general from reporting statistical information to EUROSTAT and simplification measures are thus not relevant for them (CY, LU, MT); 4 Member States introduced additional requirements that can lead to an increase in administrative burden (DK, EE, EL, HU). Quantitative evidence on the impacts of ABRplus7-PRODCOM was generally sparse, although four Member States (CZ, EL, LV and PT) were able to provide an indication of the magnitude of realised savings since the introduction of the measure. Bulgaria and Spain provided evidence related to savings potential only (not actual savings on the ground). Four other Member States – DK, AT, SE and the UK – provided estimations of annual savings generated through the implementation of ABRplus7-PRODCOM. Overall, available quantitative evidence was insufficient to provide a conclusive assessment of impacts of the measure on the ground. Repeal Steel statistics Existing/Proposed legislation Regulation (EC) No 48/2004 of the European Parliament and of the Council of 5 December 2003 on the production of annual Community statistics on the steel industry for the reference years 2003-2009. Status This Regulation will be repealed by Framework Regulation integrating business statistics (FRIBS). The Proposal is in preparation. Main objectives Repeal - Data is no longer collected under Regulation (EC) No 48/2004 on the production of annual Community statistics on the steel industry. REFIT objective Repeal of obsolete regulation.

6.Mobility and Transport 1.Smart regulation activity and simplification efforts Under its ABR-Plus Programme, the Commission and Member States worked together to assess savings to business of measures that had already reached implementation stage. In this context, savings to business in implementing the rules for recording equipment for road transport range between 2% and 56%. In a further simplificaton initiative in this area, an exemption from tachograph obligations for craftsmen was decided while the proposed merger of driving licence and drivers card was not endorsed by the legislator. Simplified rules in submitting information on road transport saved business between 2% and 59% following estimates based on information from Member States. Regarding the Abolition of discriminaton in transport rates and conditions, savings range between 2% and 75%.

Several pending proposals have been withdrawn in this area in 2014-2015, two repeals are being prepared or assessed and five evaluations will produce results in 2015 to lead to further simplification and burden reduction initiatives. Differences in national implementation of transport legislation are an important concern from a perspective of simplification and burden reduction. For instance, the diverse implementation of road transport rules, like for instance on market access and cabotage by Member States has led to a number of practical difficulties for transport companies which the Commission intends to address in its REFIT proposal on market access in preparation. Several seminars with Member States in 2014 and 2015 focused on simplification and burden reduction inititives. 2.Scoreboard Legislative Actions: Recording Equipment in Road Transport Existing/Proposed legislation Commission proposal (COM(2011)0451 - 2011/0196 (COD)) of 19 July 2011 amending Council Regulation (EEC) No 3821/85 on recording equipment in road transport and amending Regulation (EC) No 561/ of 15 March 2006 on the harmonisation of certain social legislation relating to road transport Status Entered into force on 1 March 2014 - Regulation (EU) No 165/2014 Main objectives of the initiative The initiative updates legislation on the digital tachograph linking up to satellite positioning systems and to public control authorities. Main REFIT objectives The further use of digital tachographs will improve enforcement of rules and reduce the administrative burden for transport companies, which use tachographs, in the medium and long term. The so-called "form of attestation of activities", major source of administrative burden according to stakeholders, is no longer compulsory. Member States should have the option to exempt lorries of less than 7.5 ttonst from the tachograph regulation if they carry materials, equipment or machinery for the driver’s use in the course of his work and used within a radius of 100 km and provided that driving the vehicle is not the driver’s main activity (mainly craftsmen). Amendments to REFIT objectives by co-legislator EP position regarding main REFIT objectives In its First Reading resolution, Parliament suggested to decrease the threshold for the tachograph exemption to 2.8 tonnes. In its Second Reading resolution of 15 January 2014, Parliament adopted the exemption for craftsmen, a total weight of less than 7.5 tonnes, and within a 100 km radius. This exemption is included in article 3 of Regulation 561/2006 (scope of the regulation) and therefore will be applicable in all Member States. The other proposal for an extension of the radius from 50 to 100 km was adopted on the basis that will keep the same optional regime as currently. Council position regarding main REFIT objectives The Council position left the Commission's original administrative burden reduction objectives largely intact. The most important part of the initial proposal which was not maintained following discussions in the ordinary legislative procedure concerned the merging of the tachograph cards with the driving licences. This measure, aiming to very significantly reduce the fraud with driver cards, was not retained by Member States which argued that it created too much administrative burden. However, the estimates of the impact assessment prepared by the Commission showed that this measure could have actually reduced the administrative burden by 100 million euros per year. Assessment of outcome in legislative procedure The finally adopted Regulation does not include a provision on the merger of tachograph driver cards with driving licences which weakens the foreseen reduction of administrative burden. However, the new Regulation did suppress the compulsory nature of the "form of attestation of activities". The option to exempt craftsmen driving within a radius of 50 km from their base has been extended into a right to Member States to grant an exclusion of vehicles used by craftsmen within a radius of 100 km from the base of the undertaking from the need to equip the vehicles with a tachograph, thereby substantially improving on the Commission proposal. Member State Implementation Date of entry into force Date of application 1 March 2014 Subject to the transitional measures in Article 46, the Regulation shall apply from 2 March 2016. However, Articles 24, 34 and 45 shall apply from 2 March 2015. Implementation reported by Member States No data available yet. Market access rules in road freight transport Proposed legislation Proposal amending Regulations (EC) 1071/2009 on access to the occupation of road transport operator and 1072/2009 on common rules for access to the international road haulage market with a view to simplify and clarify a number of provisions and hence ensure a more uniform application and a more effective enforcement. Status Under preparation; evaluation ongoing and a proposal is scheduled for 2016. Main objectives of the initiative The proposal would aim to clarify and simplify certain provisions of Regulations (EC) No 1071/2009 and 1072/2009. The corresponding amendments would facilitate their implementation by Member States and bring a more uniform application across the EU. Main REFIT objectives The amendments envisaged would reduce the administrative burden both for public authorities and private operators. On the one hand, it would make it easier for control authorities to enforce the existing legislation. Better use of existing control tools is likely to reduce the duration of checks, whereas targeting of checks thanks to the technical capabilities of the digital tachograph will increase detection levels. On the other hand, operators would enjoy increased certainty when planning their transport operations, thanks to the application of uniform control provisions throughout the EU. Date of application To be determined Amendments to REFIT objectives by co-legislator Not yet applicable as this stage in the procedure as not yet been reached. Repeals Abolition of discrimination in transport rates and conditions Existing/Proposed legislation Regulation No 11(1960) concerning the abolition of discrimination in transport rates and conditions as amended by Council Regulation (EC) 569/2008 Status Under consideration. Main objectives of the proposal To ensure the documentation of transport and to allow enforcement authorities to do on the spot controls. REFIT objectives Repeal Retrofitting of Mirrors to Heavy Goods Vehicles Existing/Proposed legislation Directive 2007/38/EC of the European Parliament and of the Council of 11 July 2007 on the retrofitting of mirrors to heavy goods vehicles registered in the Community Status The merits of a possible repeal are being assessed. Main objectives of the proposal Ensuring that older trucks are equipped with mirrors in order to avoid blind-spot accidents when the truck is turning. REFIT objectives Repeal of an EU regulation fully implemented and therefore could be considered obsolete. Amendments to REFIT objectives by co-legislator Not yet applicable as this stage in the procedure has not yet been reached. ABRPlus follow up Market access rules in road freight transport Existing legislation Regulation (EC) No 1071/2009 of 21 October 2009 and Regulation (EC) No 1072/2009 of 21 October 2009. Status It applies with effect from 4 December 2011. Main objectives of the initiative The establishment of a European Register of Road transport Undertakings (ERRU) to facilitate the cooperation and exchange of information at the European level and to improve the effectiveness of the monitoring of undertakings operating in several Member States. It also allows targeted checks and foresees a simplified authorising procedure for coach services. Lay down common rules for access to the international road haulage market in order to create a level playing field. Main REFIT objectives Reduce the time for completing and submitting information for road haulage and road passenger transport due to the use of an electronic, rather than a paper-based system Member State Implementation Date of application 4 December 2011 Existing legislationImplementation reported by Member States Regulations (EC) 1071/2009 and (EC) No 1072/2009 provide for the establishment of national electronic registers that should simplify transmission of information. Member States reported implementation difficulties and additional costs for setting up the required IT systems. This resulted in the delay of certain social legislation relating to its implementation. 12 Member States fully implemented the simplification requirements (CZ, DE, IE, EL, IT, LV, LT, HU, MT, NL, AT, SK); 4 Member States implemented the requirements to an unknown extent (EE, PT, SL, UK) while 1 Member State did not fully implement the simplification requirment (ES); 3 Member States did not implement the electronic system at all(BG - to be implemented, DK, SE); 2 Member States introduced additional requirements to obtain authorisations to engage in road transport amending Regulation (EEC) 3821/85 that may lead to an additional administrative burden. In five Member States cost reductions were estimated to range between 2% and 59% (IE, LV, HU, SL, UK), while the initial estimation by the Commission predicted saving in the range of 56%. Recording Equipment in Road Transport Existing legislation Regulation (EC) No 561/2006 of 15 March 2006 on the harmonisation of certain social legislation relating to road transport amending Regulation (EEC) 3821/85 of 20 December 1985 introducing and simplifying the use of digital tachographs. Council Regulation (EEC) No 3821/85 of 20 December 1985 on recording equipment in road transport Status It applies with effect from 11 April 2007: Regulation (EC) No 561/2006 has been amended by Regulation (EU) No 165/2014 of the European Parliament and of the Council of 4 February 2015 of tachographs in road transport (OJ L 60 of 28.02.2014, p. 1) with effect from 2 March 2015, reducing the scope of vehicles which are required to be equipped with a tachograph. Council Regulation (EEC) No 3821/85 will be repealed and replaced by Regulation (EU) No 165/2014 applicable as of 2 March 2015. Main objectives of the initiative Enhanceing road safety and drivers’ working conditions (by ensuring better compliance with rules on driving times and rest periods); also create equal conditions of competition between transport companies Preventing fraud (by detecting and preventing abuses of the system); and Reducing the administrative burden related to the tachograph’s use. Main REFIT objectives Reducing the administrative burden related to the use of the tachograph by introducing the digital tachograph and simplifying and streamlining its application. Member State Implementation Date of application 11 April 2007 Existing legislationImplementation reported by Member States 14 Member States fully implemented the provisions on the digital tachographs (BG, CZ, DK, IE, El, CY, LV, HU, Mt, AT, PT, SL, FI, UK), for 5 Member States the degree of implementation is unclear (DE, ES, LT, NL, SE), while 3 did not implement the provisions; 2 Member States introduced additional requirements that may lead to an additional administrative burden(DK, ES). In five Member States cost reductions were estimated to range between 2% and 56% (CZ, DK, Es, PT, FI), while the initial estimation by the Commission predicted saving in the range of 77%. Abolition of discrimination in transport rates and conditions Existing legislation Council Regulation (EC) No 569/2008 of 12 June 2008 amending Regulation No 11 concerning the abolition of discrimination in transport rates and conditions, in implementation of Article 79(3) of the Treaty establishing the European Economic Community Status It applies with effect from 20 June 2008. Main objectives of the initiative To ensure equal and transparent market conditions for transport operators, to avoid market disturbance and to facilitate controls by requiring specific evidence to be on board. Main REFIT objectives To mainstream the internal transport market and reduce administrative procedures and costs by: Abolition of notification of transport tariffs Alleviating the obligation to keep documentary evidence on board Member State Implementation Date of application 20 June 2008 Implementation reported by Member States The Regulation provides two simplifications for aspects related to notifications of transport tariffs and documentation. 2 Member States fully implemented the simplification requirements (HU, SL); 5 Member States implemented the requirements to an unknown extent (EE, IT, NL, SK, UK); 6 Member States did not implement the requirements ( CZ, DE, ES, CY, LV, LT), of which 3 were mentioning the absence of transport tariffs in their country (DE, CY, LV). In five Member States cost reductions were estimated to range between 2% and 75% (HU, NL, SL, SK, UK), while the initial estimation by the Commission predicted saving in the range of 27%.

Evaluations and Fitness Checks: Safety Rules and Standards for Passenger Ships Scope Fitness Check of: Directive 2009/45/EC of the European Parliament and of the Council of 6 May 2009 on safety rules and standards for passenger ships Directive 2003/25/EC on specific stability requirements for ro-ro passenger ships Directive 1999/35/EC on a system of mandatory surveys for the safe operation of regular ro-ro ferry and high-speed passenger craft services Directive 1998/41/EC on the registration of persons sailing on board passenger ships operating to or from ports of the Member States of the Community Status Ongoing and planned to be finalised in Q2 2015. Combined Transport Scope Evaluation of Council Directive 92/106/EEC of 7 December 1992 on the establishment of common rules for certain types of combined transport of goods between Member States Status Ongoing and planned to be finalised in Q3 2015. Tunnel Safety Scope Evaluation of Directive 2004/54/EC of the European Parliament and of the Council of 29 April 2004 on minimum safety requirements for tunnels in the Trans-European Road Network Status Ongoing and planned to be finalised in Q2 2015. Promotion of Clean and Energy-efficient Road Transport Vehicles Scope Evaluation of Directive 2009/33/EC of the European Parliament and of the Council of 23 April 2009 on the promotion of clean and energy-efficient road transport vehicles Status Ongoing and planned to be finalised by Q3 2015. Since legal concerns have been raised vis-à-vis the possible repercussions of a repeal of this Directive on horizontal public procurement legislation, an evaluation is being conducted to determine the further course of action. A revision of the Directive is foreseen for 2017 in the Energy Union Communication “A Framework Strategy for a Resilient Energy Union with a Forward-Looking Climate Change Policy” Port Reception Facilities Scope Evaluation of Directive 2000/59/EC on port reception facilities Status Ongoing and planned to be finalised Q2 2015. Training, Qualification, Licensing in Road Transport Scope Evaluation of Directive 2003/59/EC on the initial qualification and periodic training of drivers of certain road vehicles for the carriage of goods and passengers Status Evaluation finalised in October 2014. Results The Directive was implemented without major problems, its scope remains relevant and sufficient to ensure increased road safety and level playing field. However, the Directive was only partially effective ensuring free movement of drivers given the difficulties of recognition of training undergone in different countries. In addition, provisions on topics, duration and frequency for the training and testing are only partially relevant to ensure road safety. Due to the lack of prospect to receive a recognized diploma at the end of the training and due to additional training and financial burden the attractiveness of the sector was not improved. Standards for professional competence need to be defined. Access to Road Transport Scope Evaluation of Regulations (EC) 1071/2009 on access to the occupation of road transport operator and 1072/2009 on common rules for access to the international road haulage market The evaluation will identify the provisions of Regulations (EC) No 1071/2009 and 1072/2009 which need simplification and clarification with a view toachieving a more uniform application across the EU. Possible improvements could reduce the administrative burden both for public authorities and private operators. It will be examined whether the duration of checks is too long, as they are insufficiently targeted and whether control provisions are applied in a sufficiently uniform way throughout the EU. Status Ongoing and planned to be finalised Q3 2015 7.Communications Networks, Content and Technology 1.Smart regulation activity and simplification efforts Copyright of musical works for online use in the internal market: Exemptions for micro-companies for setting up a supervisory function and for certain financial reporting obligations were removed by the legislator. Legislative discussions on the proposal for Network and Information Security lead to the reduction in scope of an exemption for microenterprises from certain security and notification requirements originally proposed by the Commission.

The evaluation of the Audiovisual Media Services Directive will be carried out in conjunction with a new proposal in this area included in the CWP 2015. In addition, the evaluation of the regulatory framework for electronic communications networks and services will start this year. In response to the call from the March 2013 European Council for the creation of a Digital Single Market, the Commission proposed a legislative package for a "Connected Continent: Building a Telecoms Single Market". It includes a proposal for a regulation laying down measures concerning the European single market for electronic communications. The proposal is entering a critical phase of negotiation/trilogues between the co-legislators essentially on the roaming and Net Neutrality components. In May 2014, co-legislators adopted Directive 2014/61/EU on measures to reduce the cost of deploying high speed electronic communication infrastructures, which has significant potential for simplifying rules and reducing deployment costs. A pilot Community of Practice for better self- and co-regulation was established in July 2013 in order to promote, experience and improve the principles for better self- and co-regulation, support capacity-building in the use of the above principles and foster the culture of good practice in the use of self- and co-regulation by sharing experience. The conclusions indicate that these elements should already be included at an early phase in any assessment of the need for legislation at EU level. The principles for better self- and co-regulation are now referred to in the impact assessment guidelines. An interactive web-based platform hosts a library, the information about the plenary meetings and a forum. A study to measure the potential and impact of Information and Communication Technologies (ICT) across policy areas to optimise legislative processes and outcomes was finished in April 2014. The aim of the study is to help policymakers better understand the effects of the Internet in policy areas for which they are responsible and assess the potential long term effects of online factors on existing regulatory environments. The main idea is to place Internet at the heart of the EU policy cycle by further integrating the Internet as a medium, content and approach into the REFIT agenda, thereby bringing together the necessary - and existing tools - for Adaptive Go