Research papers published by the Reference and Research Services of the Deutscher Bundestag

This page sets out the English summaries of the Research Papers published by the Reference and Research Services. A link from the end of the summary will take you to the complete research paper in German.

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The reverse-charge mechanism in VAT legislation
As part of the current fiscal-policy debate in Germany, the reverse-charge mechanism is being discussed with a view to tackling VAT fraud more effectively. For business to business transactions, this would involve shifting the tax liability from the business supplier to the business customer. A brief description is provided of the requirements for, background to and effects of a change in the system. The legal framework at EU level is referred to in closing.
Topical Term of 03/16/2006
Initiative on the reduction of bureaucracy: regulatory reform
The goal of the regulatory reform project in the framework of the Federal Government's initiative on reducing bureaucracy is to contribute to a modern, effective and transparent legal order as part of good legislation. In order to achieve this, regulatory reform laws issued by the responsible federal ministries are to be used to help ensure that the body of norms of federal law is stripped of unnecessary and outdated provisions.
Topical Term of 03/16/2006
The new United Nations Human Rights Council
On 15 March 2006, the United Nations General Assembly voted to set up a Human Rights Council to replace the existing Commission on Human Rights. The Human Rights Council will consist of 47 UN member states, which will be elected for a period of three years in secret elections and by an absolute majority within the UN General Assembly. The Council will meet three times annually for a minimum of 10 weeks in total.
Topical Term of 03/16/2006
Basic income for jobseekers ? current legal amendments
This ?Topical Term? describes the most recent legal amendments relating to the basic income for jobseekers, including the regulations for unemployment benefit II in the new federal states, ?communities of need? and pension insurance.
Topical Term of 03/24/2006
Green paper on succession and wills
Factsheet Europe of 03/23/2006 (3 pages)
Draft regulation establishing a small claims procedure
Factsheet Europe of 03/17/2006 (3 pages)
The Commission?s Annual Policy Strategy for 2007
Factsheet Europe of 03/23/2006 (2 pages)
Bridging the broadband gap
Factsheet Europe of 03/23/2006 (2 pages)
Working time directive - progress of the debate
Factsheet Europe of 02/08/2006 (4 pages)
The services directive - progress of the debate
Factsheet Europe of 01/26/2006 (8 pages)
The EU-Russia Energy Dialogue
Factsheet Europe of 01/11/2006 (3 pages)
ECJ judgment on the cross-border offsetting of losses in the EU
Factsheet Europe of 01/27/2006 (2 pages)
European agencies
Factsheet Europe of 03/08/2006 (7 pages)
The Austrian Presidency of the European Union
Factsheet Europe of 01/05/2006 (2 pages)
Integration of national financial supervisory bodies within the EU
Factsheet Europe of 03/02/2006 (2 pages)
Reduced VAT rates on labour-intensive services
Factsheet Europe of 02/22/2006 (2 pages)
Proposed directive on the portability of supplementary pension rights
Factsheet Europe of 02/15/2006 (2 pages)
From "television without frontiers " to "audiovisual media services"
Factsheet Europe of 02/10/2006 (2 pages)
Commission white paper on a European communication policy
Factsheet Europe of 03/07/2006 (2 pages)
Committees of Inquiry
An overview of the establishment, procedures and role of the German Bundestag's committees of inquiry. The text includes a short examination of the way in which evidence is taken and of the powers of a committee of inquiry, in particular the necessity of safeguarding confidentiality.
Topical Term of 03/14/2006
Reform of the legal framework for non-profit organisations
The law concerning non-profit organisations creates the institutional and legal framework for civic activities and is, at the same time, an instrument which shapes civil society, going beyond a purely fiscal definition. Criticism of the current provisions is based, firstly, on the fact that the theoretical foundation from the Empire (Kaiserreich) has been preserved in the law as it stands. Critics complain that this legislation does not take into account the fundamental shift which has taken place in the function of the civil society and its organisations, whereby they have become independent and equal partners in society, with tasks going far beyond relieving the burden on the state or performing a complementary function to the state. Secondly, measures taken to shape the legislative and regulatory framework over the last decades, together with legal judgements in the area of the law on non-profit organisations, have made the law unwieldy and unsystematic. In summary, the legislative framework should be lent greater flexibility, consolidated and made more systematic, bringing it into line with the reality within society.
Topical Term of 03/13/2006
Protection of young persons in the area of media
?Topical term? factsheet No. 11/06 sets out the legal provisions in force at federal and Land level to protect young persons from certain types of media content. The different institutions working to protect children and young people in this field are presented and their way of working explained.
Topical Term of 03/01/2006
The Dutch model of reducing bureaucracy ? Actal
The acronym Actal stands for Advies College Toetsing Administratieve Lasten (Dutch Advisory Board on Administrative Burdens) and is the name of an independent body which advises on the reduction of bureaucracy in the Netherlands. The German government, too, intends to implement the recommendations of the European Union and the OECD and introduce without delay the Standard Cost Model ? which has proved its worth in several European countries ? to measure objectively the administrative burden on businesses.
Topical Term of 02/22/2006
Flat-rate cultural fee
The possibilities offered by digital technology, which allows music, films and texts to be reproduced in a wide variety of ways, are a challenge to business and policymakers. Business is therefore developing ways of limiting and preventing the economic losses it suffers as a result of copies made and distributed without payment. One proposal made in this context is that a ?flat-rate cultural fee? should be levied. In exchange for paying a monthly fee, people would be permitted to legally download music and other digital content from the Internet. Music would be freely available via file-sharing services. Critics of this proposal stress that the concept has immense legal and substantive shortcomings.
Topical Term of 02/22/2006
Combating Bird Flu: Federal Research Institute for Animal Health Friedrich Loeffler Institute
The Federal Research Institute for Animal Health ? the Friedrich Loeffler Institute ? plays an important role in efforts to combat bird flu in Germany. The Institute was established in 1910; today it comprises eight institutes at four sites. The Friedrich Loeffler Institute includes the Institute of Diagnostic Virology and its National Reference Laboratory for avian influenza (the H5N1 subtype of which is often called ?bird flu?). In May 2005, the World Organisation for Animal Health (OIE) designated the Institute an international Reference Laboratory for bird flu.
Topical Term of 02/21/2006
Reform of the United Nations System. Debates and Measures concerning Structural Change of the Security Council, the General Assembly, the Secretariat and UN funding
Whereas the United Nations has undergone major changes with respect to membership and functions since its origins, its institutional structures have persisted as yet. However, after the Cold War new vistas have opened up for a sweeping reform. The political debate focussed on the Security Council as the power centre of the United Nations. Although considerable progress has been made on questions like the definition of structural shortcomings and the criteria for the selection of potential new members, no single reform model has gained the broad backing necessary for adoption so far. Most of the proposals referring to the General Assembly aim at an enhancement of its efficiency. In the view of most of the member states there remains a lot to be done in order to further streamline the body?s structures and procedures. The several measures to downsize and modernize the secretariat are primarily due to the initiative of the two Secretary Generals Boutros Boutros-Ghali and Kofi Annan. They managed to enhance the capacity of the senior management, to rationalize decision-making processes and to make the recruitment of personnel more open. Since its establishment the UN funding system has been characterized by a permanent scarcity of resources. After a long debate the UN managed to agree upon a new contribution system that was approved by the General Assembly in 2002.
Factsheet of 02/13/2006
The new United Nations Peacebuilding Commission
The text describes the creation, organisation and tasks of the newly established United Nations Peacebuilding Commission
Topical Term of 02/09/2006
The Asia-Pacific Partnership
In July 2005, the United States, China, Japan, India, South Korea and Australia presented a new climate pact, called the ?Asia-Pacific Partnership on Clean Development and Climate? (APP). Contrary to the Kyoto Protocol, the pact does not contain binding targets or a timetable to achieve reductions of greenhouse gas emissions. However, the APP represents the American understanding of climate policy as it is based on the technology push principal, while the Kyoto Protocol is an instrument in the sense of a market pull strategy.
Factsheet of 01/27/2006 (17 pages)
High Representative for Bosnien and Herzegowina
The Dayton Peace Agreement for Bosnia and Herzegovina (1995) provided for the establishment of an office of a High Representative whose task would be to implement the civilian aspects of the peace settlement. Candidates for the office are designated by the Steering Board of the Peace Implementation Council, an institution consisting of 55 countries and international agencies that also provides the political guidelines for the High Representative?s work. Initially endowed with little competences, the office now possesses great power, based on the so called Bonn Conclusion from 1997. From time to time, the policies of the several office holders have been highly controversial, especially in the public of Bosnia and Herzegovina.
Topical Term of 01/26/2006
Constitutional guarantee of intergenerational equity
Intergenerational equity is a topical issue in Germany ? not least since a number of younger parliamentarians have called for the inclusion of an article on the protection of future generations in the Basic Law, Germany?s constitution. It has been suggested that a new Article 20 b be added to the constitution as a state goal, committing the state to adhere to the principle of sustainability in its actions and to protect the interests of future generations. In addition, an amendment to Article 109 of the Basic Law (Budgets of the Federation and the Länder) is being considered to make it more difficult for the Federation and Länder to take on debt. State goals outline a certain programme for state action and thus serve as guidelines for state activities, the interpretation of laws and other legislation.
Topical Term of 01/26/2006
Reform of communal finances
In light of the current financial problems of many cities and local authorities a reform of the communal finances is still of great relevance. In their coalition agreement the coalition parties have set themselves the task to put the finances of the local authorities on a stable basis. Their goal is a communal tax that is based on the economic capacity of the companies, which assures a constant tax revenue and guarantees the fairness between the local authorities. The financial reform should not move the burden to the side of the employees. The Topical Term outlines the current developments of the communal finances and concepts provided by parties, local authorities and different representatives of the economy regarding a reform.
Topical Term of 01/24/2006
Federal share of the cost of accommodation/heating benefits under Book II of the Social Code
Under Book II of the Social Code, the municipalities bear the cost of accommodation and heating benefits within the framework of the basic income for jobseekers. In order to ensure that the burden on the municipalities is reduced by the Fourth Law for Mod-ern Services in the Labour Market (Hartz IV), the Federation helps to meet the cost of these benefits. For 2005 and 2006, the Federation?s share in accommodation and heat-ing costs has now been fixed by law at 29.1%, following contentious negotiations with the Länder. The First Act to Amend the Second Book of the Social Code entered into force on 31 December 2005. The Federation?s contribution from 2007 is to be regu-lated by a federal law
Topical Term of 01/18/2006
Tsunami Recovery - Stock Taking one year later
The Tsunami in December 2005 killed more than 230,000 people, devastated over 5,000 miles of coastline surrounding the Indian Ocean, swept away 430.000 homes, and destroyed over 100.000 fishing boats. The UN, international financial institutions, governments, charitable groups and nongovernmental organizations have pledged billions of dollars by now for the reconstruction process.. The recovery in 2006 will focus on the following priorities in order ?to build back better?: progress on disaster risk reduction, importance of political reconciliation, peace, and good governance, building of capacity, strengthening of coordination efforts, promoting transparency and accountability.
Topical Term of 01/11/2006
Commissioner for Human Rights
The Parliamentary Assembly of the Council of Europe elected on 5 October 2005 a new Commissioner for Human Rights, Thomas Hammerberg, from Sweden. The Commissioner for Human Rights was established in 1999 as an independent institution within the Council of Europe. The Commissioner focuses his activity on three main areas: the promotion of the education in and awareness of human rights, and the promotion of their effective respect and full enjoyment in all the member States of the Council of Europe.
Topical Term of 01/10/2006

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