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...Fair and simpler taxation supporting the recovery strategy ways to lower compliance costs improve eu corporate income european added value assessment study eprs parliamentary research service author jerome saulnier with maria mercedes garcia munoz unit en pe september parliament legislative initiative reports drawn up on basis of article treaty functioning union are automatically accompanied by a eava such assessments aimed at evaluating potential impacts identifying advantages proposals made in this accompanies resolution based report prepared s subcommittee tax matters fisc presenting recommendations commission avenues follow support next generation main purpose is identify possible gaps legislation various policy options address gap then analysed their benefits assessed authors directorate general for services paper has been impact within secretariat annexed was written professor patricia lampreave marquez request contact please email europeanaddedvalue europarl europa linguistic ve...