Our regulatory impact assessment work is generally of a prospective nature, i.e. looking at the possible future impact of new regulation. Aiming to support and not to replace the decision-making process helping the law maker ensure that new legislation is prepared on the basis of ‘transparent, comprehensive, and balanced evidence’. A specific focus is on ‘European Added Value Assessments’ and ‘Cost of Non-Europe Reports’, i.e. research on the raison d’être of regulatory action at the level of the European Union.