ITEM has selected 8 dossiers for the 2018 annual cross border impact assessment.
1. Effects on borderregions of the increase of the low VAT tariff, as announced in the Dutch coalition agreement;
2. Effects on borderregions of certain (euregional) mindsets;
3.Effects on borderregions of the pilot projects 'cannabis cultivation municipalities', as announced in the Dutch coalition agreement;
4. Effects on borderregions/workers of the Qualifying foreign taxpayer obligation (’90% rule’);
5. Effects on borderregions of the national regulations on retirement age in the Netherlands, Belgium, Germany;
6. Effects on borderregions of eIDAS Regulation – Opening up public digital services to citizens and companies from other Member States;
7. Effects on cross-border workers of social security of the non-standard worker or the atypical worker;
8. Effects on borderregions of the emission allowances & fertilizer for Environmental & agricultural companies.The research into the border effects of existing and future legislation, policy and enforcement via the annual ITEM Cross-border Impact Assessment is one of its core activities.
The annual Cross-border Impact Assessment kicked off with a stakeholder consultation. The stakeholder consultation is the important first step in ITEM’s annual impact assessment. All dossier suggestions were evaluated by ITEM in light of their topicality, relation to ITEM’s research focus and frequency of the issue. The survey allowed stakeholders to put forward issues regarding legislation, policy and enforcement on the European, national and regional level.
The dossier selection is a result of the stakeholder consultation, which took place in December 2017 and January 2018. ITEM's stakeholders were asked to respond to ITEM's suggested topics and had the opportunity to submit their own dossier suggestions based on experience.