Explainers

Together, the EU and its 27 member states are Ukraine's biggest provider of financial assistance. The goal is to finance the country's immediate needs and support its recovery and reconstruction in the long term.

Tax rules for the digital economy which are based on the principles of tax good governance can help promote growth and, among other benefits, deliver on the green and digital transitions.

The EU and its member states are committed to ramp up Europe’s defence readiness and to boost their defence spending at a time of rapid geopolitical shifts and a radically changed security situation.

The EU and its member states work with global partners to advance and finance climate action.

VAT is crucial for EU member states' revenues and the EU budget, yet VAT losses remain significant. The EU is working to ensure a harmonised system while tackling fraud and modernising VAT through digitalisation.

The EU is reforming its customs union to make procedures more efficient, strengthen security measures and improve risk management across member states.

The EU allows member states to use the national escape clause to give them additional budgetary flexibility to boost defence spending in response to rising security threats.

The EU is encouraging member states to update and expand the existing legislation on smoke and aerosol-free environments. 

Montenegro applied for EU membership in December 2008 and was granted EU candidate status in December 2010. The EU-Montenegro accession negotiations started in June 2012. So far, all 33 negotiation chapters have been opened and 23 have been provisionally closed.

To strengthen the EU's long-term competitiveness, simpler rules are key. The EU is on track to simplify legislation in several areas, while also protecting its economic, social and environmental goals.