+ All Categories
Home > Documents > STRUCTURE OF ANNEX I -...

STRUCTURE OF ANNEX I -...

Date post: 10-Mar-2018
Category:
Upload: lethien
View: 233 times
Download: 4 times
Share this document with a friend
72
NAME COUNTRY STATUS 1 2 3 4 5 6a 6b 7 8 9 ACTIVITY 1 2 3 4 5 6 7 8 9 QUEST TOTAL TOTAL QUESTIONNAIRE Customs Other Indicates the total number of contributions based on the questionnaire. International/Community Law Business National/Local organisation Business European Organisation Business International/Regional Organisation Consultant International/Regional Organisation Agriculture Fishery Products Processed Agricultural Products Industry International Trade Development Identifies the category of stakeholder which the contributor belongs to: Identifies the domain of activity of the contributor: Indicates by Y (YES) or N (NO) if the questionnaire has been used by the contributor Indicates the total number of contributions. Private Company University/Research Centre Other (NGO, …) Public Authority Non EU Public Authority European Union STRUCTURE OF ANNEX I - CONTRIBUTORS Identifies of the contributor except if confidentiality was demanded: the name is then replaced by 'CONFIDENTIAL' Identifies the country (by its ISO alpha-2 code) or region where the contributor is located Contributors are sorted by STATUS
Transcript
Page 1: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

NAME

COUNTRY

STATUS

1

2

3

4

5

6a

6b

7

8

9

ACTIVITY

1

2

3

4

5

6

7

8

9

QUEST

TOTAL

TOTAL QUESTIONNAIRE

Customs

Other

Indicates the total number of contributions based on the questionnaire.

International/Community Law

Business National/Local organisation

Business European Organisation

Business International/Regional Organisation

Consultant

International/Regional Organisation

Agriculture

Fishery Products

Processed Agricultural Products

Industry

International Trade

Development

Identifies the category of stakeholder which the contributor belongs to:

Identifies the domain of activity of the contributor:

Indicates by Y (YES) or N (NO) if the questionnaire has been used by the contributor

Indicates the total number of contributions.

Private Company

University/Research Centre

Other (NGO, …)

Public Authority Non EU

Public Authority European Union

STRUCTURE OF ANNEX I - CONTRIBUTORS

Identifies of the contributor except if confidentiality was demanded: the name is then replaced by 'CONFIDENTIAL'

Identifies the country (by its ISO alpha-2 code) or region where the contributor is located

Contributors are sorted by STATUS

Page 2: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

1, 1a, 1b, 2a(i), …

For each question:

TOTAL YES

TOTAL NO

TOTAL ANSWERS

TOTAL NO ANSWERS

TOTAL

% ANSWERS/TOTAL

% NO ANSWERS/TOTAL

% YES/TOTAL

% NO/TOTAL

% YES/TOTAL ANSWERS

% NO/TOTAL ANSWERS

TOTAL COMMENTS

% COMMENTS/TOTAL

means the percentage of negative replies to the question compared to the total of contributions where the question is answered

means the total of contributions where the question gives rise to comments

means the percentage of contributions where the question gives rise to comments compared to the total of contributions

means the percentage of contributions where the question is unanswered

means the percentage of positive replies to the question compared to the total of contributions

means the percentage of negative replies to the question compared to the total of contributions

means the percentage of positive replies to the question compared to the total of contributions where the question is answered

means the total of contributions

means the percentage of contributions where the question is answered

means that there are COMMENTS on the question

means that the answer to the question is NO

ROWS - CONSOLIDATED RESULTS (BY QUESTION)

means the total of positive replies to the question

means the total of negative replies to the question

1 in column C

1 in column N

means the total of contributions where the question is unanswered

STRUCTURE OF ANNEX II - SUMMARY OF RESULTS

means the total of contributions where the question is answered

Numbering of questions according to the questionnaire

1 in column Y means that the answer to the question is YES

COLUMNS - INFORMATION ON QUESTIONS & ANSWERS

Page 3: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE - DETAILS OF THE ANSWERS

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

A B C D E F

NAME COUNTRY STATUS ACTIVITY SECTOR QUEST

Adidas-Salomon DE 1 4 Textile & Footwear Y

DAF NL 1 4 Trucks Y

Freudenberg Spezialdichtung Produkte DE 1 4 Machinery Y

General Electric US 1 4 Machinery N

Hollis Trading GB 1 2 Fishery N

Hugo Boss DE 1 4 Textile Y

Kellog Group GB 1 3 Cereals N

Manufacture de Tabacs LU 1 3 Tobaccos N

Martinez Felicisimo (Philippine) PH 1 4 Industry Y

Merkel Freudenberg Fluidtechnic DE 1 4 Machinery Y

Nike Europe EU 1 4 Textile & Footwear Y

Nissan GB 1 4 Industry N

Ovesen (Martin) Export DK 1 5+8 Logistics and customs N

CONFIDENTIAL Y

Prime Group (Bangladesh - 10 replies) BD 1 4 Textile Y

1 - PRIVATE COMPANIES

3

Page 4: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE - DETAILS OF THE ANSWERS

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

A B C D E F

CONFIDENTIAL Y

Promod FR 1 4 Textile Y

Volkswagen DE 1 4 Automobile N

CONFIDENTIAL N

ADEPALE (Association des Entreprises de Produits Alimentaires Elaborés) FR 2 2 Processed Fishery Products N

AmCham EU (American Chamber of Commerce to the EU) US 2 5 Commerce and Industry N

ANCIT (National Association of Canned Fish Processors) IT 2 2 Processed Fishery Products Y

ANFACO (Asociacion Nacional de Fabricantes de Conservas de Pescados y Mariscos) ES 2 2 Processed Fishery Products Y

Austrian Clothing Industry Association AT 2 4 Textile Y

Austrian Federal Economic Chamber AT 2 5 Commerce and Industry Y

BGMEA (Bangladesh Garment Manufacturers and exporters Association) BD 2 4 Textile Y

Bremen Chamber of Commerce DE 2 5 Commerce and Industry N

CCIP (Chamber of Commerce and Industry of Paris) FR 2 5 Commerce and Industry Y

Confederation of Swedish Enterprise SE 2 5 Commerce and Industry N

CONFIDENTIAL Y

Federation of Danish Textile and Clothing DK 2 4 Textile Y

2 - BUSINESS NATIONAL/LOCAL ORGANISATIONS

4

Page 5: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE - DETAILS OF THE ANSWERS

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

50

51

A B C D E F

Economie Suisse (Swiss Business Federation) CH 2 5 Commerce and Industry N

FEICOPESCA (Spanish Federation of Fish and Seafood Processors) ES 2 2 Fishery Y

FIECC (French Federation of the Electric, Electronic and Communication Industries) FR 2 4 Electronic N

Gesamt Textil (Confederation of the German Textile and Fashion Industry) DE 2 4 Textile Y

IVGT (German Federation of Textile) DE 2 4 Textile Y

JAAF (Sri Lanka Joint Apparel Associations Forum) LK 2 4 Textile N

Mode Française (La) (French Apparel Association) FR 2 4 Textile Y

NVS (Dutch Association of the Cigar Industry) NL 2 3 Tobacco (cigars) N

SGCI CH 2 4 Chemicals & Pharmacy Y

Stuttgart Chamber of Commerce and Industry DE 2 5 Commerce and Industry N

Textilimportörna (Swedish Textile Importers Association)) SE 2 4 Textile Y

Textilverband (Swiss Textile Association) CH 2 4 Textile N

UIT (French Union of Textile Industry) FR 2 4 Textile Y

VBZ (Dutch Biscuit, Chocolate and Confectionery Association) NL 2 3 Biscuit, Chocolate, Confectionery N

VCI (German Association of Chemical Industry) DE 2 4 Chemicals Y

VFI (German Association of Importers of Finished Products) DE 2 4 Non-Food Finished Products - Textile N

3 - BUSINESS EUROPEAN ORGANISATIONS

5

Page 6: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE - DETAILS OF THE ANSWERS

52

53

54

55

56

57

58

59

60

61

62

63

64

65

66

67

68

A B C D E F

ACEA (European Automobile Manufacturers Association) EUR 3 4 Automobile N

AIPCE-CEP (EU Fish Processors Association-EU Federation of National Organisations of Importers and Exporters of Fish) EUR 3 2 Fishery Y

CAOBISCO (Association of the Chocolate, Biscuit and Confectionery Industries of the EU) EUR 3 2 Chocolate, Biscuits, Confectionery N

CEFS (Comité Européen des Fabricants de Sucre) EUR 3 1 Sugar Y

CEPS (European Confederation of Spirits Producers) EUR 3 3 Spirits N

CIAA (Confederation of the Food and Drinks Industries of the EU) EUR 3 3 Food N

CIBE (International Confederation of European Beet Growers) EUR 3 1 Sugar N

COLIBI-COLIPED (Association of the European Bicycle Industry-Association of the European Two-Wheeler Parts' and Accessories' Industry) EUR 3 4 Bicycles N

EBMA (European Bicycle Manufacturers Association) EUR 3 4 Bicycles N

EDANA (European Disposables and Non-Wovens Association) EUR 3 4 Textiles N

CONFIDENTIAL Y

EICTA (European Industry Association for Information Systems Communication Technologiesand Consumers Electronics) EUR 3 4 Information technology

electronics Y

EURATEX (European Apparel and textile Organisation) EUR 3 4 Textiles Y

EUROCOMMERCE EUR 3 5 Commerce and Industry N

FESI (Federation of the European Sporting Goods Industry) EUR 3 4 Textile & Footwear Y

FTA (Foreign Trade Association) EUR 3 5 Commerce and Industry N

UNICE (Union of Industrial and Employers' Confederations of Europe) EUR 3 5 Commerce and Industry N

6

Page 7: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE - DETAILS OF THE ANSWERS

69

70

71

72

73

74

75

76

77

78

79

80

81

82

83

84

85

A B C D E F

Deloitte & Touche (for an Origin Working Group of 12 firms) NL 5 4 Miscellaneous N

Hichert (Dr. Ingo) DE 5 5+8 Customs and Trade Consultant N

MCL Associates GB 5 8 Customs & Tariff Adviser N

Price Waterhouse Coopers (for 50 firms) GB 5 4 Textile N

AUSTRIA (Ministry of Finance) AT 6a 8 Public authority N

BELGIUM (Ministry of Economic Affairs) BE 6a 5 Public authority N

DENMARK (Ministry of Finance - Customs) DK 6a 8 Public authority N

DENMARK (Parliament) DK 6a 9 Public authority N

FINLAND (Ministry of Finance - Customs) FI 6a 8 Public authority N

FRANCE (Ministry of Finance - Customs) FR 6a 8 Public authority N

GERMANY (Ministry of Finance) DE 6a 8 Public authority N

HUNGARY (Ministry of Finance - Customs) HU 6a 8 Public authority N

NETHERLANDS (Ministry of Economic Affairs) NL 6a 5 Public authority N

SLOVENIA (Ministry of Finance) SI 6a 8 Public authority N

5 - CONSULTANTS

4 - BUSINESS INTERNATIONAL/REGIONAL ORGANISATIONS (none)

6a - PUBLIC AUTHORITIES EU

7

Page 8: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE - DETAILS OF THE ANSWERS

86

87

88

89

90

91

92

93

94

95

96

97

98

99

100

101

102

A B C D E F

SPAIN (Ministry of Economy) ES 6a 5 Public authority Y

SWEDEN (Ministry of Foreign Affairs) SE 6a 5 Public authority N

UNITED KINGDOM (DM/HMCE) GB 6a 5+8 Public authority N

CONFIDENTIAL Y

COLOMBIA (Ministry of Trade) CO 6b 5 Public authority N

COSTA RICA (Government) CR 6b 5 Public authority N

ISRAEL (Ministry of Industry, Trade and Labor) IL 6b 5 Public authority N

MALAYSIA (Ministry of International Trade and Industry) MY 6b 5 Public authority Y

MAURITIUS MU 6b 5 Public authority N

MEXICO (Secretariat of Economy) MX 6b 5 Public authority N

SRI LANKA (Government) LK 6b 5 Public authority N

THAILAND (Department of Foreign Trade) TH 6b 5 Public authority Y

TURKEY (Prime Minister - U.S. of Customs) TR 6b 8 Public authority N

ACP (African, Caribbean and Pacific Group of States) ACP 7 5+6 Regional Organisation N

CEDEAO (Community of West Africa States) WEA 7 5+6 Regional Organisation N

7 - INTERNATIONAL/REGIONAL ORGANISATIONS

6b - PUBLIC AUTHORITIES NON EU

8

Page 9: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE - DETAILS OF THE ANSWERS

103

104

105

106

107

108

109

110

A B C D E F

COMESA (Common Market for Eastern and Southern Africa) ESA 7 5+6 Regional Organisation N

EFTA (European Free Trade Association) EFT 7 5 Regional Organisation N

OCTA (Overseas Countries and Territories Association) OCT 7 5+6 Regional Organisation N

UNDP (United Nations Development Programme) INT 7 6 International Organisation N

WCO (World Customs Organisation) INT 7 8 International Organisation Y

TRALAC (Trade Law Centre for South Africa) ZA 8 7 Research Centre N

OXFAM GB 9 6 NGO N

8 & 9 - RESEARCH CENTRES & OTHERS (NGOs, ...)

9

Page 10: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

1

2

3

4

5

6

7

8

9

10

11

12

13

14

A B C D E F G H I J K L M N O P Q R S T U

ALL ANSWERS 1 Y

1 N

1 C

1a C

1b C

2a(i) Y

2a(i) N

2a(i) C

2a(ii) Y

2a(ii) N

2a(ii) C

2a(iii) Y

2a(iii) N

2a(iii) C

2a(iv) Y

2a(iv) N

2a(iv) C

2a(v) Y

2a(v) N

2a(v) C

TOTAL YES 41 22 26 8,5 21,5 10,5

TOTAL NO 20 22 14 17,5 19,5 16,5

TOTAL ANSWERS 61 44 40 26 41 27

TOTAL NO ANSWERS 39 56 60 74 59 73

TOTAL 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100

% ANSWERS/TOTAL 61% 44% 40% 26% 41% 27%

% NO ANSWERS/TOTAL 39% 56% 60% 74% 59% 73%

% YES/TOTAL 41% 22% 26% 9% 22% 11%

% NO/TOTAL 20% 22% 14% 18% 20% 17%

% YES/TOTAL ANSWERS 67% 50% 65% 33% 52% 39%

% NO/TOTAL ANSWERS 33% 50% 35% 67% 48% 61%

TOTAL COMMENTS 54 31 26 32 28 25 34 21

% COMMENTS/TOTAL 54% 31% 26% 32% 28% 25% 34% 21%

10

Page 11: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

15

16

17

18

19

20

21

22

23

24

25

26

27

28

A B C D E F G H I J K L M N O P Q R S T U

1 - PRIVATE COMPANIES 1 Y

1 N

1 C

1a C

1b C

2a(i) Y

2a(i) N

2a(i) C

2a(ii) Y

2a(ii) N

2a(ii) C

2a(iii) Y

2a(iii) N

2a(iii) C

2a(iv) Y

2a(iv) N

2a(iv) C

2a(v) Y

2a(v) N

2a(v) C

TOTAL YES 7 8,5 8,5 1 5,5 3

TOTAL NO 4 2,5 2,5 4 4,5 4

TOTAL ANSWERS 11 11 11 5 10 7

TOTAL NO ANSWERS 8 8 8 14 9 12

TOTAL 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19

% ANSWERS/TOTAL 58% 58% 58% 26% 53% 37%

% NO ANSWERS/TOTAL 42% 42% 42% 74% 47% 63%

% YES/TOTAL 37% 45% 45% 5% 29% 16%

% NO/TOTAL 21% 13% 13% 21% 24% 21%

% YES/TOTAL ANSWERS 64% 77% 77% 20% 55% 43%

% NO/TOTAL ANSWERS 36% 23% 23% 80% 45% 57%

TOTAL COMMENTS 8 10 9 4 3 5 6 3

% COMMENTS/TOTAL 42% 53% 47% 21% 16% 26% 32% 16%

11

Page 12: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

29

30

31

32

33

34

35

36

37

38

39

40

41

42

A B C D E F G H I J K L M N O P Q R S T U2 - BUSINESS

NATIONAL/LOCAL1 Y

1 N

1 C

1a C

1b C

2a(i) Y

2a(i) N

2a(i) C

2a(ii) Y

2a(ii) N

2a(ii) C

2a(iii) Y

2a(iii) N

2a(iii) C

2a(iv) Y

2a(iv) N

2a(iv) C

2a(v) Y

2a(v) N

2a(v) C

TOTAL YES 13,5 6,5 8,5 4 7 2

TOTAL NO 5,5 5,5 2,5 2 3 5

TOTAL ANSWERS 19 12 11 6 10 7

TOTAL NO ANSWERS 9 16 17 22 18 21

TOTAL 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28

% ANSWERS/TOTAL 68% 43% 39% 21% 36% 25%

% NO ANSWERS/TOTAL 32% 57% 61% 79% 64% 75%

% YES/TOTAL 48% 23% 30% 14% 25% 7%

% NO/TOTAL 20% 20% 9% 7% 11% 18%

% YES/TOTAL ANSWERS 71% 54% 77% 67% 70% 29%

% NO/TOTAL ANSWERS 29% 46% 23% 33% 30% 71%

TOTAL COMMENTS 14 11 10 8 9 6 8 5

% COMMENTS/TOTAL 50% 39% 36% 29% 32% 21% 29% 18%

12

Page 13: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

43

44

45

46

47

48

49

50

51

52

53

54

55

56

A B C D E F G H I J K L M N O P Q R S T U

3 - BUSINESS EUROPE 1 Y

1 N

1 C

1a C

1b C

2a(i) Y

2a(i) N

2a(i) C

2a(ii) Y

2a(ii) N

2a(ii) C

2a(iii) Y

2a(iii) N

2a(iii) C

2a(iv) Y

2a(iv) N

2a(iv) C

2a(v) Y

2a(v) N

2a(v) C

TOTAL YES 7 4,5 3,5 1 3,5 1

TOTAL NO 2 1,5 1,5 1 2,5 1

TOTAL ANSWERS 9 6 5 2 6 2

TOTAL NO ANSWERS 8 11 12 15 11 15

TOTAL 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17

% ANSWERS/TOTAL 53% 35% 29% 12% 35% 12%

% NO ANSWERS/TOTAL 47% 65% 71% 88% 65% 88%

% YES/TOTAL 41% 26% 21% 6% 21% 6%

% NO/TOTAL 12% 9% 9% 6% 15% 6%

% YES/TOTAL ANSWERS 78% 75% 70% 50% 58% 50%

% NO/TOTAL ANSWERS 22% 25% 30% 50% 42% 50%

TOTAL COMMENTS 9 5 5 5 3 2 6 2

% COMMENTS/TOTAL 53% 29% 29% 29% 18% 12% 35% 12%

13

Page 14: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

57

58

59

60

61

62

63

64

65

66

67

68

69

70

A B C D E F G H I J K L M N O P Q R S T U

5 - CONSULTANTS 1 Y

1 N

1 C

1a C

1b C

2a(i) Y

2a(i) N

2a(i) C

2a(ii) Y

2a(ii) N

2a(ii) C

2a(iii) Y

2a(iii) N

2a(iii) C

2a(iv) Y

2a(iv) N

2a(iv) C

2a(v) Y

2a(v) N

2a(v) C

TOTAL YES 2 0 0 0 0 0

TOTAL NO 0 2 1 1 2 0

TOTAL ANSWERS 2 2 1 1 2 0

TOTAL NO ANSWERS 2 2 3 3 2 4

TOTAL 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4

% ANSWERS/TOTAL 50% 50% 25% 25% 50% 0%

% NO ANSWERS/TOTAL 50% 50% 75% 75% 50% 100%

% YES/TOTAL 50% 0% 0% 0% 0% 0%

% NO/TOTAL 0% 50% 25% 25% 50% 0%

% YES/TOTAL ANSWERS 100% 0% 0% 0% 0% --

% NO/TOTAL ANSWERS 0% 100% 100% 100% 100% --

TOTAL COMMENTS 3 0 0 2 1 1 2 0

% COMMENTS/TOTAL 75% 0% 0% 50% 25% 25% 50% 0%

14

Page 15: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

71

72

73

74

75

76

77

78

79

80

81

82

83

84

A B C D E F G H I J K L M N O P Q R S T U6a - PUBLIC AUTHORITIES

EU1 Y

1 N

1 C

1a C

1b C

2a(i) Y

2a(i) N

2a(i) C

2a(ii) Y

2a(ii) N

2a(ii) C

2a(iii) Y

2a(iii) N

2a(iii) C

2a(iv) Y

2a(iv) N

2a(iv) C

2a(v) Y

2a(v) N

2a(v) C

TOTAL YES 5,5 1,5 2,5 1,5 2,5 2,5

TOTAL NO 5,5 7,5 5,5 6,5 6,5 5,5

TOTAL ANSWERS 11 9 8 8 9 8

TOTAL NO ANSWERS 2 4 5 5 4 5

TOTAL 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13

% ANSWERS/TOTAL 85% 69% 62% 62% 69% 62%

% NO ANSWERS/TOTAL 15% 31% 38% 38% 31% 38%

% YES/TOTAL 42% 12% 19% 12% 19% 19%

% NO/TOTAL 42% 58% 42% 50% 50% 42%

% YES/TOTAL ANSWERS 50% 17% 31% 19% 28% 31%

% NO/TOTAL ANSWERS 50% 83% 69% 81% 72% 69%

TOTAL COMMENTS 11 2 1 9 8 8 9 8

% COMMENTS/TOTAL 85% 15% 8% 69% 62% 62% 69% 62%

15

Page 16: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

85

86

87

88

89

90

91

92

93

94

95

96

97

98

A B C D E F G H I J K L M N O P Q R S T U6b - PUBLIC AUTHORITIES

NON EU1 Y

1 N

1 C

1a C

1b C

2a(i) Y

2a(i) N

2a(i) C

2a(ii) Y

2a(ii) N

2a(ii) C

2a(iii) Y

2a(iii) N

2a(iii) C

2a(iv) Y

2a(iv) N

2a(iv) C

2a(v) Y

2a(v) N

2a(v) C

TOTAL YES 3 1 3 1 3 2

TOTAL NO 1 3 1 3 1 1

TOTAL ANSWERS 4 4 4 4 4 3

TOTAL NO ANSWERS 6 6 6 6 6 7

TOTAL 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10

% ANSWERS/TOTAL 40% 40% 40% 40% 40% 30%

% NO ANSWERS/TOTAL 60% 60% 60% 60% 60% 70%

% YES/TOTAL 30% 10% 30% 10% 30% 20%

% NO/TOTAL 10% 30% 10% 30% 10% 10%

% YES/TOTAL ANSWERS 75% 25% 75% 25% 75% 67%

% NO/TOTAL ANSWERS 25% 75% 25% 75% 25% 33%

TOTAL COMMENTS 5 2 1 4 4 3 3 3

% COMMENTS/TOTAL 50% 20% 10% 40% 40% 30% 30% 30%

16

Page 17: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

99

100

101

102

103

104

105

106

107

108

109

110

111

112

A B C D E F G H I J K L M N O P Q R S T U7 - INTERNAT./REGIONAL

ORGANISATIONS1 Y

1 N

1 C

1a C

1b C

2a(i) Y

2a(i) N

2a(i) C

2a(ii) Y

2a(ii) N

2a(ii) C

2a(iii) Y

2a(iii) N

2a(iii) C

2a(iv) Y

2a(iv) N

2a(iv) C

2a(v) Y

2a(v) N

2a(v) C

TOTAL YES 2 0 0 0 0 0

TOTAL NO 2 0 0 0 0 0

TOTAL ANSWERS 4 0 0 0 0 0

TOTAL NO ANSWERS 3 7 7 7 7 7

TOTAL 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7

% ANSWERS/TOTAL 57% 0% 0% 0% 0% 0%

% NO ANSWERS/TOTAL 43% 100% 100% 100% 100% 100%

% YES/TOTAL 29% 0% 0% 0% 0% 0%

% NO/TOTAL 29% 0% 0% 0% 0% 0%

% YES/TOTAL ANSWERS 50% -- -- -- -- --

% NO/TOTAL ANSWERS 50% -- -- -- -- --

TOTAL COMMENTS 3 0 0 0 0 0 0 0

% COMMENTS/TOTAL 43% 0% 0% 0% 0% 0% 0% 0%

17

Page 18: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

113

114

115

116

117

118

119

120

121

122

123

124

125

126

A B C D E F G H I J K L M N O P Q R S T U8&9 - RESEARCH CENTRES

& OTHERS1 Y

1 N

1 C

1a C

1b C

2a(i) Y

2a(i) N

2a(i) C

2a(ii) Y

2a(ii) N

2a(ii) C

2a(iii) Y

2a(iii) N

2a(iii) C

2a(iv) Y

2a(iv) N

2a(iv) C

2a(v) Y

2a(v) N

2a(v) C

TOTAL YES 1 0 0 0 0 0

TOTAL NO 0 0 0 0 0 0

TOTAL ANSWERS 1 0 0 0 0 0

TOTAL NO ANSWERS 1 2 2 2 2 2

TOTAL 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2

% ANSWERS/TOTAL 50% 0% 0% 0% 0% 0%

% NO ANSWERS/TOTAL 50% 100% 100% 100% 100% 100%

% YES/TOTAL 50% 0% 0% 0% 0% 0%

% NO/TOTAL 0% 0% 0% 0% 0% 0%

% YES/TOTAL ANSWERS 100% -- -- -- -- --

% NO/TOTAL ANSWERS 0% -- -- -- -- --

TOTAL COMMENTS 1 1 0 0 0 0 0 0

% COMMENTS/TOTAL 50% 50% 0% 0% 0% 0% 0% 0%

18

Page 19: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

1

2

3

4

5

6

7

8

9

10

11

12

13

14

V W X Y Z AA AB AC AD AE AF AG AH AI AJ AK AL AM AN AO AP AQ AR AS2b Y

2b N

2b C

2c C

3a Y

3a N

3a C

3b C

3c(i) Y

3c(i) N

3c(i) C

3c(ii) Y

3c(ii) N

3c(ii) C

3c(iii) Y

3c(iii) N

3c(iii) C

4(i) Y

4(i) N

4(i) C

4(ii) Y

4(ii) N

4(ii) C

4(iii) Y

15 50 31 17,5 14 64 28 5

14 3 6 16,5 12 3 17

29 53 37 34 26 67 45 40

71 47 63 66 74 33 55 60

100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100

29% 53% 37% 34% 26% 67% 45% 40%

71% 47% 63% 66% 74% 33% 55% 60%

15% 50% 31% 18% 14% 64% 28% 5%

14% 3% 6% 17% 12% 3% 17%

52% 94% 84% 51% 54% 96% 62% 13%

48% 6% 16% 49% 46% 4% 38%

33 52 47 42 22 16 15 47 29

33% 52% 47% 42% 22% 16% 15% 47% 29%

19

Page 20: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

15

16

17

18

19

20

21

22

23

24

25

26

27

28

V W X Y Z AA AB AC AD AE AF AG AH AI AJ AK AL AM AN AO AP AQ AR AS2b Y

2b N

2b C

2c C

3a Y

3a N

3a C

3b C

3c(i) Y

3c(i) N

3c(i) C

3c(ii) Y

3c(ii) N

3c(ii) C

3c(iii) Y

3c(iii) N

3c(iii) C

4(i) Y

4(i) N

4(i) C

4(ii) Y

4(ii) N

4(ii) C

4(iii) Y

7 7 8 6,5 5 10 3,5 2

4 2 3 4,5 3 2 4,5

11 9 11 11 8 12 8 9

8 10 8 8 11 7 11 10

19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19

58% 47% 58% 58% 42% 63% 42% 47%

42% 53% 42% 42% 58% 37% 58% 53%

37% 37% 42% 34% 26% 53% 18% 11%

21% 11% 16% 24% 16% 11% 24%

64% 78% 73% 59% 63% 83% 44% 22%

36% 22% 27% 41% 38% 17% 56%

9 15 5 11 3 2 1 6 2

47% 79% 26% 58% 16% 11% 5% 32% 11%

20

Page 21: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

29

30

31

32

33

34

35

36

37

38

39

40

41

42

V W X Y Z AA AB AC AD AE AF AG AH AI AJ AK AL AM AN AO AP AQ AR AS2b Y

2b N

2b C

2c C

3a Y

3a N

3a C

3b C

3c(i) Y

3c(i) N

3c(i) C

3c(ii) Y

3c(ii) N

3c(ii) C

3c(iii) Y

3c(iii) N

3c(iii) C

4(i) Y

4(i) N

4(i) C

4(ii) Y

4(ii) N

4(ii) C

4(iii) Y

5 14 11 5,5 4,5 20 9,5 0,5

4 1 2 4,5 3,5 0 5,5

9 15 13 10 8 20 15 15

19 13 15 18 20 8 13 13

28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28

32% 54% 46% 36% 29% 71% 54% 54%

68% 46% 54% 64% 71% 29% 46% 46%

18% 50% 39% 20% 16% 71% 34% 2%

14% 4% 7% 16% 13% 0% 20%

56% 93% 85% 55% 56% 100% 63% 3%

44% 7% 15% 45% 44% 0% 37%

12 12 13 14 9 5 8 11 8

43% 43% 46% 50% 32% 18% 29% 39% 29%

21

Page 22: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

43

44

45

46

47

48

49

50

51

52

53

54

55

56

V W X Y Z AA AB AC AD AE AF AG AH AI AJ AK AL AM AN AO AP AQ AR AS2b Y

2b N

2b C

2c C

3a Y

3a N

3a C

3b C

3c(i) Y

3c(i) N

3c(i) C

3c(ii) Y

3c(ii) N

3c(ii) C

3c(iii) Y

3c(iii) N

3c(iii) C

4(i) Y

4(i) N

4(i) C

4(ii) Y

4(ii) N

4(ii) C

4(iii) Y

2 6 5 1,5 2,5 11 2,5 1,5

3 0 1 4,5 3,5 1 3,5

5 6 6 6 6 12 6 6

12 11 11 11 11 5 11 11

17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17

29% 35% 35% 35% 35% 71% 35% 35%

71% 65% 65% 65% 65% 29% 65% 65%

12% 35% 29% 9% 15% 65% 15% 9%

18% 0% 6% 26% 21% 6% 21%

40% 100% 83% 25% 42% 92% 42% 25%

60% 0% 17% 75% 58% 8% 58%

6 7 6 4 6 5 4 11 6

35% 41% 35% 24% 35% 29% 24% 65% 35%

22

Page 23: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

57

58

59

60

61

62

63

64

65

66

67

68

69

70

V W X Y Z AA AB AC AD AE AF AG AH AI AJ AK AL AM AN AO AP AQ AR AS2b Y

2b N

2b C

2c C

3a Y

3a N

3a C

3b C

3c(i) Y

3c(i) N

3c(i) C

3c(ii) Y

3c(ii) N

3c(ii) C

3c(iii) Y

3c(iii) N

3c(iii) C

4(i) Y

4(i) N

4(i) C

4(ii) Y

4(ii) N

4(ii) C

4(iii) Y

0 2 1 0 0 3 0,5 0

1 0 0 0 0 0 0,5

1 2 1 0 0 3 1 2

3 2 3 4 4 1 3 2

4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4

25% 50% 25% 0% 0% 75% 25% 50%

75% 50% 75% 100% 100% 25% 75% 50%

0% 50% 25% 0% 0% 75% 13% 0%

25% 0% 0% 0% 0% 0% 13%

0% 100% 100% -- -- 100% 50% 0%

100% 0% 0% -- -- 0% 50%

1 4 2 2 1 0 1 1 0

25% 100% 50% 50% 25% 0% 25% 25% 0%

23

Page 24: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

71

72

73

74

75

76

77

78

79

80

81

82

83

84

V W X Y Z AA AB AC AD AE AF AG AH AI AJ AK AL AM AN AO AP AQ AR AS2b Y

2b N

2b C

2c C

3a Y

3a N

3a C

3b C

3c(i) Y

3c(i) N

3c(i) C

3c(ii) Y

3c(ii) N

3c(ii) C

3c(iii) Y

3c(iii) N

3c(iii) C

4(i) Y

4(i) N

4(i) C

4(ii) Y

4(ii) N

4(ii) C

4(iii) Y

0 9 2 1 0 9 3 0

2 0 0 2 1 0 1

2 9 2 3 1 9 4 1

11 4 11 10 12 4 9 12

13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13

15% 69% 15% 23% 8% 69% 31% 8%

85% 31% 85% 77% 92% 31% 69% 92%

0% 69% 15% 8% 0% 69% 23% 0%

15% 0% 0% 15% 8% 0% 8%

0% 100% 100% 33% 0% 100% 75% 0%

100% 0% 0% 67% 100% 0% 25%

3 2 9 3 1 3 1 8 4

23% 15% 69% 23% 8% 23% 8% 62% 31%

24

Page 25: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

85

86

87

88

89

90

91

92

93

94

95

96

97

98

V W X Y Z AA AB AC AD AE AF AG AH AI AJ AK AL AM AN AO AP AQ AR AS2b Y

2b N

2b C

2c C

3a Y

3a N

3a C

3b C

3c(i) Y

3c(i) N

3c(i) C

3c(ii) Y

3c(ii) N

3c(ii) C

3c(iii) Y

3c(iii) N

3c(iii) C

4(i) Y

4(i) N

4(i) C

4(ii) Y

4(ii) N

4(ii) C

4(iii) Y

1 4 3 3 2 6 5 1

0 0 0 1 1 0 2

1 4 3 4 3 6 7 3

9 6 7 6 7 4 3 7

10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10

10% 40% 30% 40% 30% 60% 70% 30%

90% 60% 70% 60% 70% 40% 30% 70%

10% 40% 30% 30% 20% 60% 50% 10%

0% 0% 0% 10% 10% 0% 20%

100% 100% 100% 75% 67% 100% 71% 33%

0% 0% 0% 25% 33% 0% 29%

1 6 4 5 2 1 0 5 6

10% 60% 40% 50% 20% 10% 0% 50% 60%

25

Page 26: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

99

100

101

102

103

104

105

106

107

108

109

110

111

112

V W X Y Z AA AB AC AD AE AF AG AH AI AJ AK AL AM AN AO AP AQ AR AS2b Y

2b N

2b C

2c C

3a Y

3a N

3a C

3b C

3c(i) Y

3c(i) N

3c(i) C

3c(ii) Y

3c(ii) N

3c(ii) C

3c(iii) Y

3c(iii) N

3c(iii) C

4(i) Y

4(i) N

4(i) C

4(ii) Y

4(ii) N

4(ii) C

4(iii) Y

0 6 1 0 0 5 4 0

0 0 0 0 0 0 0

0 6 1 0 0 5 4 4

7 1 6 7 7 2 3 3

7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7

0% 86% 14% 0% 0% 71% 57% 57%

100% 14% 86% 100% 100% 29% 43% 43%

0% 86% 14% 0% 0% 71% 57% 0%

0% 0% 0% 0% 0% 0% 0%

-- 100% 100% -- -- 100% 100% 0%

-- 0% 0% -- -- 0% 0%

1 4 6 2 0 0 0 5 3

14% 57% 86% 29% 0% 0% 0% 71% 43%

26

Page 27: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

113

114

115

116

117

118

119

120

121

122

123

124

125

126

V W X Y Z AA AB AC AD AE AF AG AH AI AJ AK AL AM AN AO AP AQ AR AS2b Y

2b N

2b C

2c C

3a Y

3a N

3a C

3b C

3c(i) Y

3c(i) N

3c(i) C

3c(ii) Y

3c(ii) N

3c(ii) C

3c(iii) Y

3c(iii) N

3c(iii) C

4(i) Y

4(i) N

4(i) C

4(ii) Y

4(ii) N

4(ii) C

4(iii) Y

0 2 0 0 0 0 0 0

0 0 0 0 0 0 0

0 2 0 0 0 0 0 0

2 0 2 2 2 2 2 2

2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2

0% 100% 0% 0% 0% 0% 0% 0%

100% 0% 100% 100% 100% 100% 100% 100%

0% 100% 0% 0% 0% 0% 0% 0%

0% 0% 0% 0% 0% 0% 0%

-- 100% -- -- -- -- -- --

-- 0% -- -- -- -- --

0 2 2 1 0 0 0 0 0

0% 100% 100% 50% 0% 0% 0% 0% 0%

27

Page 28: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

1

2

3

4

5

6

7

8

9

10

11

12

13

14

AT AU AV AW AX AY AZ BA BB BC BD BE BF BG BH BI BJ BK BL BM BN BO BP BQ4(iii)

N4(iii)

C4(iv)

Y4(iv)

N4(iv)

C5 Y

5 N

5 C

5a(i) Y

5a(i) N

5a(i) C

5a(ii) Y

5a(ii) N

5a(ii) C

5b Y

5b N

5b C

5c Y

5c N

5c C

FB1,1 C

6a Y

6a N

6a C

24 27,5 10 34 33 28,5 9

35 11 18,5 23 6 15 12,5 36

35 46 33 40 48 41 45

65 54 67 60 52 59 55

100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100

35% 46% 33% 40% 48% 41% 45%

65% 54% 67% 60% 52% 59% 55%

24% 28% 10% 34% 33% 29% 9%

35% 11% 19% 23% 6% 15% 13% 36%

69% 60% 30% 85% 69% 70% 20%

88% 31% 40% 70% 15% 31% 30% 80%

26 31 40 21 22 42 28 11 34

26% 31% 40% 21% 22% 42% 28% 11% 34%

28

Page 29: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

15

16

17

18

19

20

21

22

23

24

25

26

27

28

AT AU AV AW AX AY AZ BA BB BC BD BE BF BG BH BI BJ BK BL BM BN BO BP BQ4(iii)

N4(iii)

C4(iv)

Y4(iv)

N4(iv)

C5 Y

5 N

5 C

5a(i) Y

5a(i) N

5a(i) C

5a(ii) Y

5a(ii) N

5a(ii) C

5b Y

5b N

5b C

5c Y

5c N

5c C

FB1,1 C

6a Y

6a N

6a C

4 6,5 3 11 7 6 1

7 2 3,5 8 1 6 5 10

6 10 11 12 13 11 11

13 9 8 7 6 8 8

19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19

32% 53% 58% 63% 68% 58% 58%

68% 47% 42% 37% 32% 42% 42%

21% 34% 16% 58% 37% 32% 5%

37% 11% 18% 42% 5% 32% 26% 53%

67% 65% 27% 92% 54% 55% 9%

78% 33% 35% 73% 8% 46% 45% 91%

3 5 5 4 3 6 5 2 5

16% 26% 26% 21% 16% 32% 26% 11% 26%

29

Page 30: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

29

30

31

32

33

34

35

36

37

38

39

40

41

42

AT AU AV AW AX AY AZ BA BB BC BD BE BF BG BH BI BJ BK BL BM BN BO BP BQ4(iii)

N4(iii)

C4(iv)

Y4(iv)

N4(iv)

C5 Y

5 N

5 C

5a(i) Y

5a(i) N

5a(i) C

5a(ii) Y

5a(ii) N

5a(ii) C

5b Y

5b N

5b C

5c Y

5c N

5c C

FB1,1 C

6a Y

6a N

6a C

10 7 1 11 11,5 11,5 2,5

14,5 5 6 9 2 3 3,5 10,5

15 13 10 13 14,5 15 13

13 15 18 15 13,5 13 15

28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28

54% 46% 36% 46% 52% 54% 46%

46% 54% 64% 54% 48% 46% 54%

36% 25% 4% 39% 41% 41% 9%

52% 18% 21% 32% 7% 11% 13% 38%

67% 54% 10% 85% 79% 77% 19%

97% 33% 46% 90% 15% 21% 23% 81%

8 11 15 7 7 15 11 5 11

29% 39% 54% 25% 25% 54% 39% 18% 39%

30

Page 31: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

43

44

45

46

47

48

49

50

51

52

53

54

55

56

AT AU AV AW AX AY AZ BA BB BC BD BE BF BG BH BI BJ BK BL BM BN BO BP BQ4(iii)

N4(iii)

C4(iv)

Y4(iv)

N4(iv)

C5 Y

5 N

5 C

5a(i) Y

5a(i) N

5a(i) C

5a(ii) Y

5a(ii) N

5a(ii) C

5b Y

5b N

5b C

5c Y

5c N

5c C

FB1,1 C

6a Y

6a N

6a C

5 2,5 1 6 7,5 5,5 0,5

4,5 0 3,5 5 1 3 0,5 4,5

5 6 6 7 10,5 6 5

12 11 11 10 6,5 11 12

17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17

29% 35% 35% 41% 62% 35% 29%

71% 65% 65% 59% 38% 65% 71%

29% 15% 6% 35% 44% 32% 3%

26% 0% 21% 29% 6% 18% 3% 26%

100% 42% 17% 86% 71% 92% 10%

75% 0% 58% 83% 14% 29% 8% 90%

5 5 5 4 5 10 5 2 5

29% 29% 29% 24% 29% 59% 29% 12% 29%

31

Page 32: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

57

58

59

60

61

62

63

64

65

66

67

68

69

70

AT AU AV AW AX AY AZ BA BB BC BD BE BF BG BH BI BJ BK BL BM BN BO BP BQ4(iii)

N4(iii)

C4(iv)

Y4(iv)

N4(iv)

C5 Y

5 N

5 C

5a(i) Y

5a(i) N

5a(i) C

5a(ii) Y

5a(ii) N

5a(ii) C

5b Y

5b N

5b C

5c Y

5c N

5c C

FB1,1 C

6a Y

6a N

6a C

1 0,5 1 0 2 0,5 0

2 0 2,5 0 0 0 1,5 2

1 3 1 0 2 2 2

3 1 3 4 2 2 2

4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4

25% 75% 25% 0% 50% 50% 50%

75% 25% 75% 100% 50% 50% 50%

25% 13% 25% 0% 50% 13% 0%

50% 0% 63% 0% 0% 0% 38% 50%

100% 17% 100% -- 100% 25% 0%

100% 0% 83% 0% -- 0% 75% 100%

2 2 3 1 0 2 1 0 2

50% 50% 75% 25% 0% 50% 25% 0% 50%

32

Page 33: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

71

72

73

74

75

76

77

78

79

80

81

82

83

84

AT AU AV AW AX AY AZ BA BB BC BD BE BF BG BH BI BJ BK BL BM BN BO BP BQ4(iii)

N4(iii)

C4(iv)

Y4(iv)

N4(iv)

C5 Y

5 N

5 C

5a(i) Y

5a(i) N

5a(i) C

5a(ii) Y

5a(ii) N

5a(ii) C

5b Y

5b N

5b C

5c Y

5c N

5c C

FB1,1 C

6a Y

6a N

6a C

3 4 3 0 2 1 3

1 2 2 0 2 1 1 5

5 6 3 2 3 2 8

8 7 10 11 10 11 5

13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13

38% 46% 23% 15% 23% 15% 62%

62% 54% 77% 85% 77% 85% 38%

23% 31% 23% 0% 15% 8% 23%

8% 15% 15% 0% 15% 8% 8% 38%

60% 67% 100% 0% 67% 50% 38%

100% 40% 33% 0% 100% 33% 50% 63%

1 4 6 3 2 5 2 1 7

8% 31% 46% 23% 15% 38% 15% 8% 54%

33

Page 34: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

85

86

87

88

89

90

91

92

93

94

95

96

97

98

AT AU AV AW AX AY AZ BA BB BC BD BE BF BG BH BI BJ BK BL BM BN BO BP BQ4(iii)

N4(iii)

C4(iv)

Y4(iv)

N4(iv)

C5 Y

5 N

5 C

5a(i) Y

5a(i) N

5a(i) C

5a(ii) Y

5a(ii) N

5a(ii) C

5b Y

5b N

5b C

5c Y

5c N

5c C

FB1,1 C

6a Y

6a N

6a C

1 4 1 5 3 3 2

2 2 1 0 0 1 1 3

3 5 1 5 4 4 5

7 5 9 5 6 6 5

10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10

30% 50% 10% 50% 40% 40% 50%

70% 50% 90% 50% 60% 60% 50%

10% 40% 10% 50% 30% 30% 20%

20% 20% 10% 0% 0% 10% 10% 30%

33% 80% 100% 100% 75% 75% 40%

67% 67% 20% 0% 0% 25% 25% 60%

3 4 3 1 4 3 3 1 4

30% 40% 30% 10% 40% 30% 30% 10% 40%

34

Page 35: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

99

100

101

102

103

104

105

106

107

108

109

110

111

112

AT AU AV AW AX AY AZ BA BB BC BD BE BF BG BH BI BJ BK BL BM BN BO BP BQ4(iii)

N4(iii)

C4(iv)

Y4(iv)

N4(iv)

C5 Y

5 N

5 C

5a(i) Y

5a(i) N

5a(i) C

5a(ii) Y

5a(ii) N

5a(ii) C

5b Y

5b N

5b C

5c Y

5c N

5c C

FB1,1 C

6a Y

6a N

6a C

0 3 0 1 0 1 0

4 0 0 1 0 1 0 1

0 3 1 1 1 1 1

7 4 6 6 6 6 6

7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7

0% 43% 14% 14% 14% 14% 14%

100% 57% 86% 86% 86% 86% 86%

0% 43% 0% 14% 0% 14% 0%

57% 0% 0% 14% 0% 14% 0% 14%

-- 100% 0% 100% 0% 100% 0%

100% -- 0% 100% 0% 100% 0% 100%

4 0 3 1 1 1 1 0 0

57% 0% 43% 14% 14% 14% 14% 0% 0%

35

Page 36: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

113

114

115

116

117

118

119

120

121

122

123

124

125

126

AT AU AV AW AX AY AZ BA BB BC BD BE BF BG BH BI BJ BK BL BM BN BO BP BQ4(iii)

N4(iii)

C4(iv)

Y4(iv)

N4(iv)

C5 Y

5 N

5 C

5a(i) Y

5a(i) N

5a(i) C

5a(ii) Y

5a(ii) N

5a(ii) C

5b Y

5b N

5b C

5c Y

5c N

5c C

FB1,1 C

6a Y

6a N

6a C

0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0

2 2 2 2 2 2 2

2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2

0% 0% 0% 0% 0% 0% 0%

100% 100% 100% 100% 100% 100% 100%

0% 0% 0% 0% 0% 0% 0%

0% 0% 0% 0% 0% 0% 0% 0%

-- -- -- -- -- -- --

-- -- -- -- -- -- -- --

0 0 0 0 0 0 0 0 0

0% 0% 0% 0% 0% 0% 0% 0% 0%

36

Page 37: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

1

2

3

4

5

6

7

8

9

10

11

12

13

14

BR BS BT BU BV BW BX BY BZ CA CB CC CD CE CF CG CH CI CJ CK CL CM CN CO6b Y

6b N

6b C

7 Y

7 N

7 C

FB1,2 C

8a Y

8a N

8a C

8b Y

8b N

8b C

9 Y

9 N

9 C

FB1,3 C

10 Y

10 N

10 C

11 C

12a C

12b C

13a Y

35 47,5 30,5 9,5 27,5 29 24

8 7,5 16,5 22,5 25,5 11

43 55 47 32 53 40 38

57 45 53 68 47 60 62

100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100

43% 55% 47% 32% 53% 40% 38%

57% 45% 53% 68% 47% 60% 62%

35% 48% 31% 10% 28% 29% 24%

8% 8% 17% 23% 26% 11%

81% 86% 65% 30% 52% 73% 63%

19% 14% 35% 70% 48% 28%

42 31 5 34 21 37 2 32 36 44 42

42% 31% 5% 34% 21% 37% 2% 32% 36% 44% 42%

37

Page 38: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

15

16

17

18

19

20

21

22

23

24

25

26

27

28

BR BS BT BU BV BW BX BY BZ CA CB CC CD CE CF CG CH CI CJ CK CL CM CN CO6b Y

6b N

6b C

7 Y

7 N

7 C

FB1,2 C

8a Y

8a N

8a C

8b Y

8b N

8b C

9 Y

9 N

9 C

FB1,3 C

10 Y

10 N

10 C

11 C

12a C

12b C

13a Y

8 7 8,5 4,5 7 7 4

2 2 1,5 6,5 3 5

10 9 10 11 10 12 10

9 10 9 8 9 7 9

19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19

53% 47% 53% 58% 53% 63% 53%

47% 53% 47% 42% 47% 37% 47%

42% 37% 45% 24% 37% 37% 21%

11% 11% 8% 34% 16% 26%

80% 78% 85% 41% 70% 58% 40%

20% 22% 15% 59% 30% 42%

6 3 2 4 5 3 1 3 8 7 9

32% 16% 11% 21% 26% 16% 5% 16% 42% 37% 47%

38

Page 39: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

29

30

31

32

33

34

35

36

37

38

39

40

41

42

BR BS BT BU BV BW BX BY BZ CA CB CC CD CE CF CG CH CI CJ CK CL CM CN CO6b Y

6b N

6b C

7 Y

7 N

7 C

FB1,2 C

8a Y

8a N

8a C

8b Y

8b N

8b C

9 Y

9 N

9 C

FB1,3 C

10 Y

10 N

10 C

11 C

12a C

12b C

13a Y

10 21 7,5 0 7 9,5 7

2 4 10,5 10 13 2,5

12 25 18 10 20 12 10

16 3 10 18 8 16 18

28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28

43% 89% 64% 36% 71% 43% 36%

57% 11% 36% 64% 29% 57% 64%

36% 75% 27% 0% 25% 34% 25%

7% 14% 38% 36% 46% 9%

83% 84% 42% 0% 35% 79% 70%

17% 16% 58% 100% 65% 21%

15 10 3 14 8 13 0 13 14 12 13

54% 36% 11% 50% 29% 46% 0% 46% 50% 43% 46%

39

Page 40: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

43

44

45

46

47

48

49

50

51

52

53

54

55

56

BR BS BT BU BV BW BX BY BZ CA CB CC CD CE CF CG CH CI CJ CK CL CM CN CO6b Y

6b N

6b C

7 Y

7 N

7 C

FB1,2 C

8a Y

8a N

8a C

8b Y

8b N

8b C

9 Y

9 N

9 C

FB1,3 C

10 Y

10 N

10 C

11 C

12a C

12b C

13a Y

9 5 4 1,5 5 4,5 7

1 1 2 2,5 3 2,5

10 6 6 4 8 7 7

7 11 11 13 9 10 10

17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17

59% 35% 35% 24% 47% 41% 41%

41% 65% 65% 76% 53% 59% 59%

53% 29% 24% 9% 29% 26% 41%

6% 6% 12% 15% 18% 15%

90% 83% 67% 38% 63% 64% 100%

10% 17% 33% 63% 38% 36%

10 6 0 6 4 7 0 7 5 10 6

59% 35% 0% 35% 24% 41% 0% 41% 29% 59% 35%

40

Page 41: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

57

58

59

60

61

62

63

64

65

66

67

68

69

70

BR BS BT BU BV BW BX BY BZ CA CB CC CD CE CF CG CH CI CJ CK CL CM CN CO6b Y

6b N

6b C

7 Y

7 N

7 C

FB1,2 C

8a Y

8a N

8a C

8b Y

8b N

8b C

9 Y

9 N

9 C

FB1,3 C

10 Y

10 N

10 C

11 C

12a C

12b C

13a Y

0 1,5 0,5 0,5 0 0 1

0 0,5 1,5 1,5 2 0

0 2 2 2 2 0 1

4 2 2 2 2 4 3

4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4

0% 50% 50% 50% 50% 0% 25%

100% 50% 50% 50% 50% 100% 75%

0% 38% 13% 13% 0% 0% 25%

0% 13% 38% 38% 50% 0%

-- 75% 25% 25% 0% -- 100%

-- 25% 75% 75% 100% --

1 1 0 2 2 2 0 1 2 3 1

25% 25% 0% 50% 50% 50% 0% 25% 50% 75% 25%

41

Page 42: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

71

72

73

74

75

76

77

78

79

80

81

82

83

84

BR BS BT BU BV BW BX BY BZ CA CB CC CD CE CF CG CH CI CJ CK CL CM CN CO6b Y

6b N

6b C

7 Y

7 N

7 C

FB1,2 C

8a Y

8a N

8a C

8b Y

8b N

8b C

9 Y

9 N

9 C

FB1,3 C

10 Y

10 N

10 C

11 C

12a C

12b C

13a Y

3 8 6 1 5,5 6 4

1 0 1 1 2,5 1

4 8 7 2 8 7 7

9 5 6 11 5 6 6

13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13

31% 62% 54% 15% 62% 54% 54%

69% 38% 46% 85% 38% 46% 46%

23% 62% 46% 8% 42% 46% 31%

8% 0% 8% 8% 19% 8%

75% 100% 86% 50% 69% 86% 57%

25% 0% 14% 50% 31% 14%

3 7 0 6 1 8 1 8 6 8 6

23% 54% 0% 46% 8% 62% 8% 62% 46% 62% 46%

42

Page 43: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

85

86

87

88

89

90

91

92

93

94

95

96

97

98

BR BS BT BU BV BW BX BY BZ CA CB CC CD CE CF CG CH CI CJ CK CL CM CN CO6b Y

6b N

6b C

7 Y

7 N

7 C

FB1,2 C

8a Y

8a N

8a C

8b Y

8b N

8b C

9 Y

9 N

9 C

FB1,3 C

10 Y

10 N

10 C

11 C

12a C

12b C

13a Y

4 4 3 2 2 2 1

2 0 0 0 2 0

6 4 3 2 4 2 3

4 6 7 8 6 8 7

10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10

60% 40% 30% 20% 40% 20% 30%

40% 60% 70% 80% 60% 80% 70%

40% 40% 30% 20% 20% 20% 10%

20% 0% 0% 0% 20% 0%

67% 100% 100% 100% 50% 100% 33%

33% 0% 0% 0% 50% 0%

6 3 0 2 1 4 0 0 1 1 3

60% 30% 0% 20% 10% 40% 0% 0% 10% 10% 30%

43

Page 44: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

99

100

101

102

103

104

105

106

107

108

109

110

111

112

BR BS BT BU BV BW BX BY BZ CA CB CC CD CE CF CG CH CI CJ CK CL CM CN CO6b Y

6b N

6b C

7 Y

7 N

7 C

FB1,2 C

8a Y

8a N

8a C

8b Y

8b N

8b C

9 Y

9 N

9 C

FB1,3 C

10 Y

10 N

10 C

11 C

12a C

12b C

13a Y

1 1 1 0 1 0 0

0 0 0 1 0 0

1 1 1 1 1 0 0

6 6 6 6 6 7 7

7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7

14% 14% 14% 14% 14% 0% 0%

86% 86% 86% 86% 86% 100% 100%

14% 14% 14% 0% 14% 0% 0%

0% 0% 0% 14% 0% 0%

100% 100% 100% 0% 100% -- --

0% 0% 0% 100% 0% --

1 1 0 0 0 0 0 0 0 2 3

14% 14% 0% 0% 0% 0% 0% 0% 0% 29% 43%

44

Page 45: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

113

114

115

116

117

118

119

120

121

122

123

124

125

126

BR BS BT BU BV BW BX BY BZ CA CB CC CD CE CF CG CH CI CJ CK CL CM CN CO6b Y

6b N

6b C

7 Y

7 N

7 C

FB1,2 C

8a Y

8a N

8a C

8b Y

8b N

8b C

9 Y

9 N

9 C

FB1,3 C

10 Y

10 N

10 C

11 C

12a C

12b C

13a Y

0 0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0 0

2 2 2 2 2 2 2

2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2

0% 0% 0% 0% 0% 0% 0%

100% 100% 100% 100% 100% 100% 100%

0% 0% 0% 0% 0% 0% 0%

0% 0% 0% 0% 0% 0%

-- -- -- -- -- -- --

-- -- -- -- -- --

0 0 0 0 0 0 0 0 0 1 1

0% 0% 0% 0% 0% 0% 0% 0% 0% 50% 50%

45

Page 46: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

1

2

3

4

5

6

7

8

9

10

11

12

13

14

CP CQ CR CS CT CU CV CW CX CY CZ DA DB DC DD DE DF DG DH DI DJ DK DL DM13a N

13a C

13b Y

13b N

13b C

13c C

13d Y

13d N

13d C

13e Y

13e N

13e C

13f C

14a C

14b Y

14b N

14b C

14c C

14d C

15 Y

15 N

15 C

FB2,1 C

16 C

20 33,5 27,5 24 42

14 19 9,5 10,5 8 8

39 43 38 32 50

61 57 62 68 50

100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100

39% 43% 38% 32% 50%

61% 57% 62% 68% 50%

20% 34% 28% 24% 42%

14% 19% 10% 11% 8% 8%

51% 78% 72% 75% 84%

37% 49% 22% 28% 25% 16%

33 18 54 43 39 35 37 23 24 23 40 3 44

33% 18% 54% 43% 39% 35% 37% 23% 24% 23% 40% 3% 44%

46

Page 47: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

15

16

17

18

19

20

21

22

23

24

25

26

27

28

CP CQ CR CS CT CU CV CW CX CY CZ DA DB DC DD DE DF DG DH DI DJ DK DL DM13a N

13a C

13b Y

13b N

13b C

13c C

13d Y

13d N

13d C

13e Y

13e N

13e C

13f C

14a C

14b Y

14b N

14b C

14c C

14d C

15 Y

15 N

15 C

FB2,1 C

16 C

6 4,5 3,5 6 7

6 4 3,5 3,5 2 3

10 8 7 8 10

9 11 12 11 9

19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19

53% 42% 37% 42% 53%

47% 58% 63% 58% 47%

32% 24% 18% 32% 37%

32% 21% 18% 18% 11% 16%

60% 56% 50% 75% 70%

60% 40% 44% 50% 25% 30%

6 1 11 5 3 10 6 2 5 5 6 1 10

32% 5% 58% 26% 16% 53% 32% 11% 26% 26% 32% 5% 53%

47

Page 48: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

29

30

31

32

33

34

35

36

37

38

39

40

41

42

CP CQ CR CS CT CU CV CW CX CY CZ DA DB DC DD DE DF DG DH DI DJ DK DL DM13a N

13a C

13b Y

13b N

13b C

13c C

13d Y

13d N

13d C

13e Y

13e N

13e C

13f C

14a C

14b Y

14b N

14b C

14c C

14d C

15 Y

15 N

15 C

FB2,1 C

16 C

4 8,5 7,5 6 16

3 9 2,5 2,5 2 2

13 11 10 8 18

15 17 18 20 10

28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28

46% 39% 36% 29% 64%

54% 61% 64% 71% 36%

14% 30% 27% 21% 57%

11% 32% 9% 9% 7% 7%

31% 77% 75% 75% 89%

30% 69% 23% 25% 25% 11%

10 6 18 11 13 12 9 6 5 8 15 1 12

36% 21% 64% 39% 46% 43% 32% 21% 18% 29% 54% 4% 43%

48

Page 49: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

43

44

45

46

47

48

49

50

51

52

53

54

55

56

CP CQ CR CS CT CU CV CW CX CY CZ DA DB DC DD DE DF DG DH DI DJ DK DL DM13a N

13a C

13b Y

13b N

13b C

13c C

13d Y

13d N

13d C

13e Y

13e N

13e C

13f C

14a C

14b Y

14b N

14b C

14c C

14d C

15 Y

15 N

15 C

FB2,1 C

16 C

2 5,5 3,5 6 6

0 4 3,5 3,5 1 0

6 9 7 7 6

11 8 10 10 11

17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17

35% 53% 41% 41% 35%

65% 47% 59% 59% 65%

12% 32% 21% 35% 35%

0% 24% 21% 21% 6% 0%

33% 61% 50% 86% 100%

0% 67% 39% 50% 14% 0%

7 4 10 10 9 4 6 6 4 3 6 1 8

41% 24% 59% 59% 53% 24% 35% 35% 24% 18% 35% 6% 47%

49

Page 50: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

57

58

59

60

61

62

63

64

65

66

67

68

69

70

CP CQ CR CS CT CU CV CW CX CY CZ DA DB DC DD DE DF DG DH DI DJ DK DL DM13a N

13a C

13b Y

13b N

13b C

13c C

13d Y

13d N

13d C

13e Y

13e N

13e C

13f C

14a C

14b Y

14b N

14b C

14c C

14d C

15 Y

15 N

15 C

FB2,1 C

16 C

1 1 2 0 2

0 0 0 0 0 0

1 1 2 0 2

3 3 2 4 2

4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4

25% 25% 50% 0% 50%

75% 75% 50% 100% 50%

25% 25% 50% 0% 50%

0% 0% 0% 0% 0% 0%

100% 100% 100% -- 100%

0% 0% 0% 0% -- 0%

1 1 2 1 2 1 1 1 2 2 2 0 2

25% 25% 50% 25% 50% 25% 25% 25% 50% 50% 50% 0% 50%

50

Page 51: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

71

72

73

74

75

76

77

78

79

80

81

82

83

84

CP CQ CR CS CT CU CV CW CX CY CZ DA DB DC DD DE DF DG DH DI DJ DK DL DM13a N

13a C

13b Y

13b N

13b C

13c C

13d Y

13d N

13d C

13e Y

13e N

13e C

13f C

14a C

14b Y

14b N

14b C

14c C

14d C

15 Y

15 N

15 C

FB2,1 C

16 C

2 4 2 0 7

3 1 0 0 1 1

3 4 2 1 8

10 9 11 12 5

13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13

23% 31% 15% 8% 62%

77% 69% 85% 92% 38%

15% 31% 15% 0% 54%

23% 8% 0% 0% 8% 8%

67% 100% 100% 0% 88%

43% 33% 0% 0% 100% 13%

7 2 3 4 2 1 8 1 3 2 7 0 6

54% 15% 23% 31% 15% 8% 62% 8% 23% 15% 54% 0% 46%

51

Page 52: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

85

86

87

88

89

90

91

92

93

94

95

96

97

98

CP CQ CR CS CT CU CV CW CX CY CZ DA DB DC DD DE DF DG DH DI DJ DK DL DM13a N

13a C

13b Y

13b N

13b C

13c C

13d Y

13d N

13d C

13e Y

13e N

13e C

13f C

14a C

14b Y

14b N

14b C

14c C

14d C

15 Y

15 N

15 C

FB2,1 C

16 C

2 5 4 3 3

2 1 0 1 1 2

3 5 5 4 5

7 5 5 6 5

10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10

30% 50% 50% 40% 50%

70% 50% 50% 60% 50%

20% 50% 40% 30% 30%

20% 10% 0% 10% 10% 20%

67% 100% 80% 75% 60%

67% 33% 0% 20% 25% 40%

2 1 5 5 5 3 3 4 3 2 4 0 5

20% 10% 50% 50% 50% 30% 30% 40% 30% 20% 40% 0% 50%

52

Page 53: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

99

100

101

102

103

104

105

106

107

108

109

110

111

112

CP CQ CR CS CT CU CV CW CX CY CZ DA DB DC DD DE DF DG DH DI DJ DK DL DM13a N

13a C

13b Y

13b N

13b C

13c C

13d Y

13d N

13d C

13e Y

13e N

13e C

13f C

14a C

14b Y

14b N

14b C

14c C

14d C

15 Y

15 N

15 C

FB2,1 C

16 C

2 4 4 3 1

0 0 0 0 1 0

2 4 4 4 1

5 3 3 3 6

7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7

29% 57% 57% 57% 14%

71% 43% 43% 43% 86%

29% 57% 57% 43% 14%

0% 0% 0% 0% 14% 0%

100% 100% 100% 75% 100%

-- 0% 0% 0% 25% 0%

0 2 3 6 4 3 3 3 2 1 0 0 1

0% 29% 43% 86% 57% 43% 43% 43% 29% 14% 0% 0% 14%

53

Page 54: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

113

114

115

116

117

118

119

120

121

122

123

124

125

126

CP CQ CR CS CT CU CV CW CX CY CZ DA DB DC DD DE DF DG DH DI DJ DK DL DM13a N

13a C

13b Y

13b N

13b C

13c C

13d Y

13d N

13d C

13e Y

13e N

13e C

13f C

14a C

14b Y

14b N

14b C

14c C

14d C

15 Y

15 N

15 C

FB2,1 C

16 C

1 1 1 0 0

0 0 0 0 0 0

1 1 1 0 0

1 1 1 2 2

2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2

50% 50% 50% 0% 0%

50% 50% 50% 100% 100%

50% 50% 50% 0% 0%

0% 0% 0% 0% 0% 0%

100% 100% 100% -- --

-- 0% 0% 0% -- --

0 1 2 1 1 1 1 0 0 0 0 0 0

0% 50% 100% 50% 50% 50% 50% 0% 0% 0% 0% 0% 0%

54

Page 55: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

1

2

3

4

5

6

7

8

9

10

11

12

13

14

DN DO DP DQ DR DS DT DU DV DW DX DY DZ EA EB EC ED EE EF EG EH EI EJ EK17a Y

17a N

17a C

17b Y

17b N

17b C

FB2,2 C

18a C

18b C

19 C

20 Y

20 N

20 C

20a C

20b C

20c C

20d C

FB2,3 C

21a(i) Y

21a(i) N

21a(i) C

21a(ii) Y

21a(ii) N

21a(ii) C

37 17,5 19 36,5 12

15 10,5 31 14,5 31

52 28 50 51 43

48 72 50 49 57

100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100

52% 28% 50% 51% 43%

48% 72% 50% 49% 57%

37% 18% 19% 37% 12%

15% 11% 31% 15% 31%

71% 63% 38% 72% 28%

29% 38% 62% 28% 72%

49 18 5 34 42 53 49 19 19 25 27 9 34 27

49% 18% 5% 34% 42% 53% 49% 19% 19% 25% 27% 9% 34% 27%

55

Page 56: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

15

16

17

18

19

20

21

22

23

24

25

26

27

28

DN DO DP DQ DR DS DT DU DV DW DX DY DZ EA EB EC ED EE EF EG EH EI EJ EK17a Y

17a N

17a C

17b Y

17b N

17b C

FB2,2 C

18a C

18b C

19 C

20 Y

20 N

20 C

20a C

20b C

20c C

20d C

FB2,3 C

21a(i) Y

21a(i) N

21a(i) C

21a(ii) Y

21a(ii) N

21a(ii) C

6,5 4,5 8 4,5 2

1,5 4,5 1 4,5 7

8 9 9 9 9

11 10 10 10 10

19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19

42% 47% 47% 47% 47%

58% 53% 53% 53% 53%

34% 24% 42% 24% 11%

8% 24% 5% 24% 37%

81% 50% 89% 50% 22%

19% 50% 11% 50% 78%

4 3 0 7 10 10 10 2 3 7 7 1 3 3

21% 16% 0% 37% 53% 53% 53% 11% 16% 37% 37% 5% 16% 16%

56

Page 57: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

29

30

31

32

33

34

35

36

37

38

39

40

41

42

DN DO DP DQ DR DS DT DU DV DW DX DY DZ EA EB EC ED EE EF EG EH EI EJ EK17a Y

17a N

17a C

17b Y

17b N

17b C

FB2,2 C

18a C

18b C

19 C

20 Y

20 N

20 C

20a C

20b C

20c C

20d C

FB2,3 C

21a(i) Y

21a(i) N

21a(i) C

21a(ii) Y

21a(ii) N

21a(ii) C

8,5 6 5,5 12,5 3

5,5 3 12,5 3,5 12

14 9 18 16 15

14 19 10 12 13

28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28

50% 32% 64% 57% 54%

50% 68% 36% 43% 46%

30% 21% 20% 45% 11%

20% 11% 45% 13% 43%

61% 67% 31% 78% 20%

39% 33% 69% 22% 80%

15 6 3 11 15 19 15 8 8 10 11 3 7 7

54% 21% 11% 39% 54% 68% 54% 29% 29% 36% 39% 11% 25% 25%

57

Page 58: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

43

44

45

46

47

48

49

50

51

52

53

54

55

56

DN DO DP DQ DR DS DT DU DV DW DX DY DZ EA EB EC ED EE EF EG EH EI EJ EK17a Y

17a N

17a C

17b Y

17b N

17b C

FB2,2 C

18a C

18b C

19 C

20 Y

20 N

20 C

20a C

20b C

20c C

20d C

FB2,3 C

21a(i) Y

21a(i) N

21a(i) C

21a(ii) Y

21a(ii) N

21a(ii) C

7,5 5 1 7,5 1

2,5 1 6 1,5 8

10 6 7 9 9

7 11 10 8 8

17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17

59% 35% 41% 53% 53%

41% 65% 59% 47% 47%

44% 29% 6% 44% 6%

15% 6% 35% 9% 47%

75% 83% 14% 83% 11%

25% 17% 86% 17% 89%

10 5 2 5 5 7 8 4 4 5 6 4 7 8

59% 29% 12% 29% 29% 41% 47% 24% 24% 29% 35% 24% 41% 47%

58

Page 59: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

57

58

59

60

61

62

63

64

65

66

67

68

69

70

DN DO DP DQ DR DS DT DU DV DW DX DY DZ EA EB EC ED EE EF EG EH EI EJ EK17a Y

17a N

17a C

17b Y

17b N

17b C

FB2,2 C

18a C

18b C

19 C

20 Y

20 N

20 C

20a C

20b C

20c C

20d C

FB2,3 C

21a(i) Y

21a(i) N

21a(i) C

21a(ii) Y

21a(ii) N

21a(ii) C

2,5 0 0 3 0

0,5 0 1 0 2

3 0 1 3 2

1 4 3 1 2

4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4

75% 0% 25% 75% 50%

25% 100% 75% 25% 50%

63% 0% 0% 75% 0%

13% 0% 25% 0% 50%

83% -- 0% 100% 0%

17% -- 100% 0% 100%

3 0 0 2 2 2 1 0 0 1 1 0 3 2

75% 0% 0% 50% 50% 50% 25% 0% 0% 25% 25% 0% 75% 50%

59

Page 60: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

71

72

73

74

75

76

77

78

79

80

81

82

83

84

DN DO DP DQ DR DS DT DU DV DW DX DY DZ EA EB EC ED EE EF EG EH EI EJ EK17a Y

17a N

17a C

17b Y

17b N

17b C

FB2,2 C

18a C

18b C

19 C

20 Y

20 N

20 C

20a C

20b C

20c C

20d C

FB2,3 C

21a(i) Y

21a(i) N

21a(i) C

21a(ii) Y

21a(ii) N

21a(ii) C

9 1 1,5 4 4

0 0 6,5 3 1

9 1 8 7 5

4 12 5 6 8

13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13

69% 8% 62% 54% 38%

31% 92% 38% 46% 62%

69% 8% 12% 31% 31%

0% 0% 50% 23% 8%

100% 100% 19% 57% 80%

0% 0% 81% 43% 20%

9 2 0 8 5 8 8 1 1 1 1 1 8 4

69% 15% 0% 62% 38% 62% 62% 8% 8% 8% 8% 8% 62% 31%

60

Page 61: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

85

86

87

88

89

90

91

92

93

94

95

96

97

98

DN DO DP DQ DR DS DT DU DV DW DX DY DZ EA EB EC ED EE EF EG EH EI EJ EK17a Y

17a N

17a C

17b Y

17b N

17b C

FB2,2 C

18a C

18b C

19 C

20 Y

20 N

20 C

20a C

20b C

20c C

20d C

FB2,3 C

21a(i) Y

21a(i) N

21a(i) C

21a(ii) Y

21a(ii) N

21a(ii) C

2 0 2 3 2

4 2 4 1 1

6 2 6 4 3

4 8 4 6 7

10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10

60% 20% 60% 40% 30%

40% 80% 40% 60% 70%

20% 0% 20% 30% 20%

40% 20% 40% 10% 10%

33% 0% 33% 75% 67%

67% 100% 67% 25% 33%

6 1 0 1 4 5 6 3 2 1 1 0 4 3

60% 10% 0% 10% 40% 50% 60% 30% 20% 10% 10% 0% 40% 30%

61

Page 62: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

99

100

101

102

103

104

105

106

107

108

109

110

111

112

DN DO DP DQ DR DS DT DU DV DW DX DY DZ EA EB EC ED EE EF EG EH EI EJ EK17a Y

17a N

17a C

17b Y

17b N

17b C

FB2,2 C

18a C

18b C

19 C

20 Y

20 N

20 C

20a C

20b C

20c C

20d C

FB2,3 C

21a(i) Y

21a(i) N

21a(i) C

21a(ii) Y

21a(ii) N

21a(ii) C

1 1 1 2 0

1 0 0 1 0

2 1 1 3 0

5 6 6 4 7

7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7

29% 14% 14% 43% 0%

71% 86% 86% 57% 100%

14% 14% 14% 29% 0%

14% 0% 0% 14% 0%

50% 100% 100% 67% --

50% 0% 0% 33% --

2 1 0 0 1 2 1 1 1 0 0 0 2 0

29% 14% 0% 0% 14% 29% 14% 14% 14% 0% 0% 0% 29% 0%

62

Page 63: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

113

114

115

116

117

118

119

120

121

122

123

124

125

126

DN DO DP DQ DR DS DT DU DV DW DX DY DZ EA EB EC ED EE EF EG EH EI EJ EK17a Y

17a N

17a C

17b Y

17b N

17b C

FB2,2 C

18a C

18b C

19 C

20 Y

20 N

20 C

20a C

20b C

20c C

20d C

FB2,3 C

21a(i) Y

21a(i) N

21a(i) C

21a(ii) Y

21a(ii) N

21a(ii) C

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

2 2 2 2 2

2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2

0% 0% 0% 0% 0%

100% 100% 100% 100% 100%

0% 0% 0% 0% 0%

0% 0% 0% 0% 0%

-- -- -- -- --

-- -- -- -- --

0 0 0 0 0 0 0 0 0 0 0 0 0 0

0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

63

Page 64: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

1

2

3

4

5

6

7

8

9

10

11

12

13

14

EL EM EN EO EP EQ ER ES ET EU EV EW EX EY EZ FA FB FC FD FE FF FG FH FI21a(iii)

Y21a(iii)

N21a(iii)

C21b(i)

Y21b(i)

N21b(i)

C21b(ii)

Y21b(ii)

N21b(ii)

C21c(i)

Y21c(i)

N21c(i)

C21c(ii)

Y21c(ii)

N21c(ii)

C21c(iii)

Y21c(iii)

N21c(iii)

C21c(iv)

Y21c(iv)

N21c(iv)

C22 C

23 C

FB3 C

35,5 14 17,5 14 32 18 19,5

13,5 25 23,5 26 15 18 16,5

49 39 41 40 47 36 36

51 61 59 60 53 64 64

100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100

49% 39% 41% 40% 47% 36% 36%

51% 61% 59% 60% 53% 64% 64%

36% 14% 18% 14% 32% 18% 20%

14% 25% 24% 26% 15% 18% 17%

72% 36% 43% 35% 68% 50% 54%

28% 64% 57% 65% 32% 50% 46%

37 22 27 18 27 17 19 43 22 9

37% 22% 27% 18% 27% 17% 19% 43% 22% 9%

64

Page 65: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

15

16

17

18

19

20

21

22

23

24

25

26

27

28

EL EM EN EO EP EQ ER ES ET EU EV EW EX EY EZ FA FB FC FD FE FF FG FH FI21a(iii)

Y21a(iii)

N21a(iii)

C21b(i)

Y21b(i)

N21b(i)

C21b(ii)

Y21b(ii)

N21b(ii)

C21c(i)

Y21c(i)

N21c(i)

C21c(ii)

Y21c(ii)

N21c(ii)

C21c(iii)

Y21c(iii)

N21c(iii)

C21c(iv)

Y21c(iv)

N21c(iv)

C22 C

23 C

FB3 C

9 4 3 3 5 5 6

1 5 5 7 5 3 4

10 9 8 10 10 8 10

9 10 11 9 9 11 9

19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19

53% 47% 42% 53% 53% 42% 53%

47% 53% 58% 47% 47% 58% 47%

47% 21% 16% 16% 26% 26% 32%

5% 26% 26% 37% 26% 16% 21%

90% 44% 38% 30% 50% 63% 60%

10% 56% 63% 70% 50% 38% 40%

5 3 2 0 2 2 2 8 1 2

26% 16% 11% 0% 11% 11% 11% 42% 5% 11%

65

Page 66: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

29

30

31

32

33

34

35

36

37

38

39

40

41

42

EL EM EN EO EP EQ ER ES ET EU EV EW EX EY EZ FA FB FC FD FE FF FG FH FI21a(iii)

Y21a(iii)

N21a(iii)

C21b(i)

Y21b(i)

N21b(i)

C21b(ii)

Y21b(ii)

N21b(ii)

C21c(i)

Y21c(i)

N21c(i)

C21c(ii)

Y21c(ii)

N21c(ii)

C21c(iii)

Y21c(iii)

N21c(iii)

C21c(iv)

Y21c(iv)

N21c(iv)

C22 C

23 C

FB3 C

10 3 3 3 10 6 7

6 11 9 12 5 7 5

16 14 12 15 15 13 12

12 14 16 13 13 15 16

28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28

57% 50% 43% 54% 54% 46% 43%

43% 50% 57% 46% 46% 54% 57%

36% 11% 11% 11% 36% 21% 25%

21% 39% 32% 43% 18% 25% 18%

63% 21% 25% 20% 67% 46% 58%

38% 79% 75% 80% 33% 54% 42%

9 4 5 4 7 3 3 10 9 2

32% 14% 18% 14% 25% 11% 11% 36% 32% 7%

66

Page 67: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

43

44

45

46

47

48

49

50

51

52

53

54

55

56

EL EM EN EO EP EQ ER ES ET EU EV EW EX EY EZ FA FB FC FD FE FF FG FH FI21a(iii)

Y21a(iii)

N21a(iii)

C21b(i)

Y21b(i)

N21b(i)

C21b(ii)

Y21b(ii)

N21b(ii)

C21c(i)

Y21c(i)

N21c(i)

C21c(ii)

Y21c(ii)

N21c(ii)

C21c(iii)

Y21c(iii)

N21c(iii)

C21c(iv)

Y21c(iv)

N21c(iv)

C22 C

23 C

FB3 C

7 3 3 5 8 3 3

3 5 8 4 2 6 5

10 8 11 9 10 9 8

7 9 6 8 7 8 9

17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17

59% 47% 65% 53% 59% 53% 47%

41% 53% 35% 47% 41% 47% 53%

41% 18% 18% 29% 47% 18% 18%

18% 29% 47% 24% 12% 35% 29%

70% 38% 27% 56% 80% 33% 38%

30% 63% 73% 44% 20% 67% 63%

10 9 11 7 7 7 8 8 2 5

59% 53% 65% 41% 41% 41% 47% 47% 12% 29%

67

Page 68: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

57

58

59

60

61

62

63

64

65

66

67

68

69

70

EL EM EN EO EP EQ ER ES ET EU EV EW EX EY EZ FA FB FC FD FE FF FG FH FI21a(iii)

Y21a(iii)

N21a(iii)

C21b(i)

Y21b(i)

N21b(i)

C21b(ii)

Y21b(ii)

N21b(ii)

C21c(i)

Y21c(i)

N21c(i)

C21c(ii)

Y21c(ii)

N21c(ii)

C21c(iii)

Y21c(iii)

N21c(iii)

C21c(iv)

Y21c(iv)

N21c(iv)

C22 C

23 C

FB3 C

1,5 0 0,5 0 2 0 0,5

1,5 1 0,5 0 0 0 0,5

3 1 1 0 2 0 1

1 3 3 4 2 4 3

4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4

75% 25% 25% 0% 50% 0% 25%

25% 75% 75% 100% 50% 100% 75%

38% 0% 13% 0% 50% 0% 13%

38% 25% 13% 0% 0% 0% 13%

50% 0% 50% -- 100% -- 50%

50% 100% 50% -- 0% -- 50%

3 1 1 1 2 0 2 1 0 0

75% 25% 25% 25% 50% 0% 50% 25% 0% 0%

68

Page 69: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

71

72

73

74

75

76

77

78

79

80

81

82

83

84

EL EM EN EO EP EQ ER ES ET EU EV EW EX EY EZ FA FB FC FD FE FF FG FH FI21a(iii)

Y21a(iii)

N21a(iii)

C21b(i)

Y21b(i)

N21b(i)

C21b(ii)

Y21b(ii)

N21b(ii)

C21c(i)

Y21c(i)

N21c(i)

C21c(ii)

Y21c(ii)

N21c(ii)

C21c(iii)

Y21c(iii)

N21c(iii)

C21c(iv)

Y21c(iv)

N21c(iv)

C22 C

23 C

FB3 C

5 3 3 1 4 3 1

1 1 1 2 1 1 1

6 4 4 3 5 4 2

7 9 9 10 8 9 11

13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13

46% 31% 31% 23% 38% 31% 15%

54% 69% 69% 77% 62% 69% 85%

38% 23% 23% 8% 31% 23% 8%

8% 8% 8% 15% 8% 8% 8%

83% 75% 75% 33% 80% 75% 50%

17% 25% 25% 67% 20% 25% 50%

6 3 3 3 4 3 1 8 6 0

46% 23% 23% 23% 31% 23% 8% 62% 46% 0%

69

Page 70: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

85

86

87

88

89

90

91

92

93

94

95

96

97

98

EL EM EN EO EP EQ ER ES ET EU EV EW EX EY EZ FA FB FC FD FE FF FG FH FI21a(iii)

Y21a(iii)

N21a(iii)

C21b(i)

Y21b(i)

N21b(i)

C21b(ii)

Y21b(ii)

N21b(ii)

C21c(i)

Y21c(i)

N21c(i)

C21c(ii)

Y21c(ii)

N21c(ii)

C21c(iii)

Y21c(iii)

N21c(iii)

C21c(iv)

Y21c(iv)

N21c(iv)

C22 C

23 C

FB3 C

1 0 3 1 3 1 1

1 2 0 1 2 1 1

2 2 3 2 5 2 2

8 8 7 8 5 8 8

10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10

20% 20% 30% 20% 50% 20% 20%

80% 80% 70% 80% 50% 80% 80%

10% 0% 30% 10% 30% 10% 10%

10% 20% 0% 10% 20% 10% 10%

50% 0% 100% 50% 60% 50% 50%

50% 100% 0% 50% 40% 50% 50%

2 2 3 2 5 2 2 6 4 0

20% 20% 30% 20% 50% 20% 20% 60% 40% 0%

70

Page 71: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

99

100

101

102

103

104

105

106

107

108

109

110

111

112

EL EM EN EO EP EQ ER ES ET EU EV EW EX EY EZ FA FB FC FD FE FF FG FH FI21a(iii)

Y21a(iii)

N21a(iii)

C21b(i)

Y21b(i)

N21b(i)

C21b(ii)

Y21b(ii)

N21b(ii)

C21c(i)

Y21c(i)

N21c(i)

C21c(ii)

Y21c(ii)

N21c(ii)

C21c(iii)

Y21c(iii)

N21c(iii)

C21c(iv)

Y21c(iv)

N21c(iv)

C22 C

23 C

FB3 C

2 1 2 1 0 0 1

0 0 0 0 0 0 0

2 1 2 1 0 0 1

5 6 5 6 7 7 6

7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7

29% 14% 29% 14% 0% 0% 14%

71% 86% 71% 86% 100% 100% 86%

29% 14% 29% 14% 0% 0% 14%

0% 0% 0% 0% 0% 0% 0%

100% 100% 100% 100% -- -- 100%

0% 0% 0% 0% -- -- 0%

2 0 2 1 0 0 1 1 0 0

29% 0% 29% 14% 0% 0% 14% 14% 0% 0%

71

Page 72: STRUCTURE OF ANNEX I - CONTRIBUTORSec.europa.eu/taxation_customs/sites/taxation/files/resources/... · 1, 1a, 1b, 2a(i), … for each question: total yes total no total answers total

ANNEX IIANALYSIS OF CONTRIBUTIONS TO THE GREEN PAPER QUESTIONNAIRE

SUMMARY RESULTS

113

114

115

116

117

118

119

120

121

122

123

124

125

126

EL EM EN EO EP EQ ER ES ET EU EV EW EX EY EZ FA FB FC FD FE FF FG FH FI21a(iii)

Y21a(iii)

N21a(iii)

C21b(i)

Y21b(i)

N21b(i)

C21b(ii)

Y21b(ii)

N21b(ii)

C21c(i)

Y21c(i)

N21c(i)

C21c(ii)

Y21c(ii)

N21c(ii)

C21c(iii)

Y21c(iii)

N21c(iii)

C21c(iv)

Y21c(iv)

N21c(iv)

C22 C

23 C

FB3 C

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

2 2 2 2 2 2 2

2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2

0% 0% 0% 0% 0% 0% 0%

100% 100% 100% 100% 100% 100% 100%

0% 0% 0% 0% 0% 0% 0%

0% 0% 0% 0% 0% 0% 0%

-- -- -- -- -- -- --

-- -- -- -- -- -- --

0 0 0 0 0 0 0 1 0 0

0% 0% 0% 0% 0% 0% 0% 50% 0% 0%

72


Recommended