Cascading framework contracts to carry out studies and comparative analysis in various tax and customs areas.

The contractor shall conduct studies on various taxation and customs issues. The topics to be covered and the delivery dates are determined by the Commission on a case-by-case basis following a request for service sent to the contractor. The taxation-related topics to be examined are related either to the monitoring of legislation, the analysis of fiscal aspects of the Commission work programme, to important tax developments on the national, European and international level or to preliminary assessments of the EU-law compliance of Member States' tax legislation and its practical implementation.

The customs-related topics to be examined are related either to analysing the existing or expected impact of EU customs policy and legislation, to their practical implementation in Member States, or with a view to proposing new policy. They may relate to the interaction between customs policy and implementation of customs measures in the enforcement of other policies (such as agriculture, health and safety, environment).