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Title: Implicit tax co-ordination under repeated policy interactions
Abstract
In the context of a stylised game theoretical framework of capital tax competition, we show that when repeated policy interactions are associated to a systematic punishment of the deviating policymaker, a co-ordinated outcome can be the solution to the non co-operative tax game. This result suggests that explicit forms of policy coordination, such as a centralised tax authority, could in fact be largely unnecessary. [Marco Catenaro ; Jean-Pierre Vidal]
Author: Catenaro, Marco | Vidal, Jean-Pierre
Series Title: Working paper series / European Central Bank ; 259
Publisher: European Central Bank
Year: 2003
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU countriesEU tax lawCapital income taxNoncooperative gameTax competitionTheory
Subject: Taxation. Fiscal policy
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Zentralbank (http://www.ecb.int)
Title: Structures of the taxation systems in the European Union
Title (other): data 1995 - 2002
Abstract
The publication 'Structures of the taxation systems in the European Union' presents time series of tax revenue data from national accounts for the twenty-five Member States and Norway. It provides a breakdown of taxes according to different classifications: by types of taxes (direct taxes, indirect taxes, social contributions), by levels of government, and by economic functions (consumption, labour, capital). It also compiles data for the sub-group of environmental taxes. [Author vide copyright]
Table of Contents
PREFACE
EXECUTIVE SUMMARY
TABLE OF CONTENTS
LIST OF BOXES
LIST OF TABLES
LIST OF TABLES IN ANNEXES
LIST OF GRAPHS
GLOSSARY
INTRODUCTION
PART I OVERVIEW OF TAXATION IN THE EU
1. CALCULATING TAX INDICATORS IN NATIONAL ACCOUNTS
1.1. NATIONAL ACCOUNTS FRAMEWORK
1.2. CLASSIFICATION OF TAXES
1.3. REFINED TREATMENT OF SOCIAL CONTRIBUTIONS
1.4. SENSITIVITY ANALYSIS: THE ROLE OF IMPUTED SOCIAL CONTRIBUTIONS
2. TAX STRUCTURES AND RECENT DEVELOPMENTS IN THE ENLARGED UNION
2.1. TOTAL TAX BURDEN
2.2. TAX STRUCTURES
2.2.1. By type of taxes
2.2.2. By levels of government
PART II TAXATION ACCORDING TO ECONOMIC FUNCTIONS
1. METHODOLOGY FOR IMPLICIT RATES
1.1. CLASSIFICATION OF TAXES ACCORDING TO ECONOMIC FUNCTIONS
1.1.1. Taxes on consumption
1.1.2. Taxes on labour
1.1.3. Taxes on capital
1.2. SPLIT OF PERSONAL INCOME TAX
1.3. IMPLICIT TAX RATES
1.3.1. Implicit tax rate on consumption
1.3.2. Implicit tax rate on labour
1.3.3. Implicit tax rates on capital
2. DISTRIBUTION OF THE TAX BURDEN ACCORDING TO ECONOMIC FUNCTION
3. TRENDS IN THE IMPLICIT TAX RATE ON LABOUR
3.1. STABILISING/DECLINING TAX BURDEN ON LABOUR IN RECENT YEARS
3.2. A NOTE ON THE PROPERTIES OF THE IMPLICIT TAX RATE ON LABOUR
3.3. IMPACT OF THE NEW DEFINITION OF TOTAL TAXES ON THE ITR ON LABOUR
3.4. SENSITIVITY ANALYSIS: THE ROLE OF IMPUTED SOCIAL CONTRIBUTION ON ITR ON LABOUR
3.5. A COMPARISON WITH TAX WEDGES COMPUTED FOR EXAMPLE HOUSEHOLD TYPES
4. TRENDS IN ENVIRONMENTAL TAXES
4.1. INCREASING IMPORTANCE OF ENVIRONMENTAL TAX REVENUES
4.2. CLASSIFICATION AND FEATURES OF ENVIRONMENTAL TAXES
4.3. AN EFFECTIVE TAX BURDEN INDICATOR FOR ENERGY USE
4.4. IS THE IMPACT OF GREEN TAX REFORMS VISIBLE?
5. TRENDS IN THE IMPLICIT TAX RATE ON CAPITAL
5.1. INCREASING TAX BURDEN ON CAPITAL UNTIL 2000
5.2. IMPLICIT TAX RATES ON CAPITAL
5.3. DRIVING FORCES BEHIND CHANGES OF THE ITR ON CAPITAL INCOME
Series Title: Eurostat - Theme 2, Economy and finance, detailed tables
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union | Europäische Kommission / Statistisches Amt
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2004
ISBN / ISSN / Kat.Nr: 92-894-7733-4 | KS-DU-04-001-EN-N
Language: en
Ressource: Statistiken
Keyword: EU tax lawTax system
Subject: Public finance. Taxation
Countries Scheme: Europe. General Resources
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Title: Activities of the European Union (EU) in the tax field in 2003
Title (other): Annex: TABLE OF ACTIVITY IN THE TAX FIELD FROM 1999 TO 2004
Table of Contents
1 Personal and Corporate Taxation
1.1 'Tax Package'
1.2 Proposed improvements to Mergers Directive
1.3 EU company taxation
1.4 Dividend taxation
1.5 Adoption of amendment to EU Parent-Subsidiary Directive
1.6 Proposal to amend Interest and Royalties Directive
1.7 Joint Transfer Pricing Forum
2 Value Added Tax (VAT)
2.1 VAT on Travel Agencies
2.2 Proposal concerning application of VAT to postal services
2.3 Right to deduct and cross-border refund of VAT
2.4 Evaluation report on the experimental application of reduced rates for labourintensive services
2.5 Directive relating to VAT on certain electronic services
2.6 Proposal to rationalise and simplify reduced rates of VAT
2.7 Council adoption of VAT rules for gas and electricity supplies
2.8 Strategy for improving the operation of the EU VAT system
2.9 VAT implementing powers
2.10 Proposal to extend reduced rates on labour-intensive services
2.11 Proposal for change to place of supply of services
2.12 Council decisions concerning individual Member States
3 Excise Duties and other taxes
3.1 Computerisation of the movement and control of goods subject to excise duties
3.2 Energy tax
3.3 Council decisions concerning individual Member States
4 Tax measures designed to take account of the structural, social and economic situation of the outermost regions of the EU
4.1 Excise duties on tobacco products in Corsica
4.2 Dock dues in the French overseas departments
5 Tax avoidance and evasion measures
5.1 Commission proposal to strengthen co-operation to combat fraud in the direct tax area
5.2 Council adopts new rules to strengthen VAT cooperation between tax authorities
5.3 Adoption of report on implementation of "Fiscalis" programme to combat fraud
5.4 Strengthening of co-operation to combat fraud in the field of excise duties
6 Enlargement of the EU
6.1 Enlargement negotiations 6.2 Technical assistance
7 Fiscal State Aid De
Series Title:European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2003
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2004
Language: en
Ressource: Einzelne Geschäfts- und Jahresberichte
Keyword: EU tax lawTax PolicyTax lawTax system
Subject: Public finance. Taxation
Countries Scheme: Europe. General Resources
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Title: Tax-based EU own resources : an asessment
Table of Contents
Summary
I. INTRODUCTION
II. CRITERIA FOR THE ASSESSMENT OF EU TAXES
II.1. BUDGETARY CRITERIA
(i) Sufficiency
(ii) Stability
II.2. EFFICIENCY CRITERIA
(i) Visibility
(ii) Low operating costs
(iii) Efficient allocation of resources
II.3. EQUITY CRITERIA
(i) Horizontal equity
(ii) Vertical equity
(iii) Fair contributions
III. POSSIBLE EU TAXES
III.1.MODULATED VAT
III.2. EU CORPORATE INCOME TAX
III.3. ENERGY TAXATION
III.4. EXCISE DUTIES ON TOBACCO AND ALCOHOL
III.5. TRANSFER OF SEIGNIORAGE REVENUE
III.6. COMMUNICATION TAXATION
III.7. PERSONAL INCOME TAX
III.8. TAX ON FINANCIAL TRANSACTIONS
III.9. CLIMATE CHARGE ON AVIATION
IV. COMPARISON AND OVERALL ASSESSMENT
IV.1. BUDGETARY CRITERIA
(i) Sufficiency
(ii) Stability
IV.2. EFFICIENCY CRITERIA
(i) Visibility
(ii) Low operating costs
(iii) Efficient allocation of resources
IV.3. EQUITY CRITERIA
(i) Horizontal equity
(ii) Vertical equity
(iii) Fair contributions
V. CONCLUSIONS
Bibliography
Author: Cattoir, Philippe
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 1/2004
Contributer: Europäische Kommission / Generaldirektion Steuern und Zollunion
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2004
ISBN / ISSN / Kat.Nr: 92-894-5175-0 | 1725-7557 | DOC TAXUD/2004/2007 - EN
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU tax lawTax PolicyTax system
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General Resources
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Title: Activities of the European Union (EU) in 2002 in the tax field
Abstract
A report of the Activities of the European Union in the tax field in 2002. [editors pp-guide]
Table of Contents
1 PERSONAL AND CORPORATE TAXATION
1.1. Tax Package
1.2. EU Company Tax Orientation Debate
1.3. Joint Transfer Pricing Forum
1.4. Report on Pensions
2. VALUE ADDED TAX (VAT)
2.1. Rules for travel agents selling holiday packages
2.2. VAT on Electronic Commerce
2.3. VAT number online verification service
2.4. Cross-border deduction rules & place of supply of services
2.5. Reduced rates for labour-intensive services
2.6. Rules for supplies of gas and electricity
2.7. Council decisions concerning individual Member States:
2.7.1. Germany - liquidation of businesses
2.7.2. Greece - recyclable waste
2.7.3. Germany & France - Rhine bridges
2.7.4. Austria - construction sector
3. EXCISE DUTIES
3.1. Tobacco taxation
3.2. Biofuels
3.3. Commercial diesel
3.4. Energy taxation
3.5. Car taxation
3.6. New computerised excise duty system
3.7. Council decisions concerning individual Member States:
3.7.1. Netherlands - low-sulphur petrol
3.7.2. Denmark - heavy fuel oil/heating oil
3.7.3. France & Italy - biofuels
3.7.4. Luxembourg - low sulphur diesel
3.7.5. UK - biodiesel
3.7.6. Sweden - alkylate-based petrol
4. OUTERMOST REGIONS
4.1. Traditional rum in French overseas departments
4.2. Alcohol produced & consumed in Madeira/the Azores
4.3. Tax on the supply of goods in the Canary Islands
4.4. Dock dues in the French overseas departments
2 5. TAX AVOIDANCE AND EVASIONMEASURES
5.1. Administrative co-operation - direct taxation
5.2. Administrative co-operation - VAT
5.3. 'Fiscalis' programme to combat fraud
5.4. Mutual Assistance in the field of recovery
6. ENLARGEMENT OF THE EU
6.1. Enlargement negotiations
6.2. Technical Assistance
7. FISCAL STATE AID DECISIONS
8. INFRINGEMENT PROCEEDINGS
9. DECISIONS OF THE EUROPEAN COURT OF JUSTICE
10. ACTIVIT
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2003
Language: en
Ressource: Einzelne Geschäfts- und Jahresberichte
Keyword: EU tax lawTax PolicyTax lawTax system
Subject: Public finance. Taxation
Countries Scheme: Europe. General Resources
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Title: Structures of the taxation systems in the European Union, data 1995 - 2001
Table of Contents
PREFACES
EXECUTIVE SUMMARY
TABLE OF CONTENTS
LIST OF BOXES
LIST OF TABLES
LIST OF TABLES IN ANNEXES
LIST OF GRAPHS
INTRODUCTION
PART I OVERVIEW OF TAXATION IN THE EU
1. CALCULATING TAX INDICATORS IN NATIONAL ACCOUNTS
1.1. NATIONAL ACCOUNTS FRAMEWORK
1.1.1. General approach
1.1.2. Switch to ESA95
1.2. CLASSIFICATION OF TAXES
1.2.1. Classification of taxes by type of taxes and level of government
1.2.2. Impact of the switch to ESA95 on tax revenues
2. TAX STRUCTURES AND RECENT DEVELOPMENTS
2.1. TOTAL TAX BURDEN
2.2. TAX STRUCTURES
2.2.1. By type of taxes
2.2.2. By levels of government
PART II TAXATION OF LABOUR, CAPITAL AND CONSUMPTION
1. METHODOLOGY FOR IMPLICIT RATES
1.1. CLASSIFICATION OF TAXES ACCORDING TO ECONOMIC FUNCTIONS
1.1.1. Taxes on consumption
1.1.2. Taxes on labour
1.1.3. Taxes on capital
1.2. SPLIT OF THE PERSONAL INCOME TAX
1.3. IMPLICIT TAX RATES
1.3.1. Implicit tax rate on consumption
1.3.2. Implicit tax rate on labour
1.3.3. Implicit tax rate on capital
2. DISTRIBUTION OF THE TAX BURDEN ACCORDING TO ECONOMIC FUNCTIONS
3. TRENDS IN THE IMPLICIT TAX RATE ON LABOUR
3.1. STABILISING/DECLINING TAX BURDEN ON LABOUR IN RECENT YEARS
3.2. A NOTE ON THE PROPERTIES OF THE IMPLICIT TAX RATE ON LABOUR
3.3. A COMPARISON WITH TAX WEDGES COMPUTED FOR EXAMPLE HOUSEHOLD TYPES
4. TRENDS IN THE IMPLICIT TAX RATE ON CAPITAL
4.1. INCREASING TAX BURDEN ON CAPITAL IN RECENT YEARS
4.2. IMPLICIT TAX RATES ON CAPITAL
4.3. DRIVING FORCES BEHIND CHANGES OF THE ITR ON CAPITAL INCOME
4.3.1. Cyclical factors affecting the development of capital ITR
4.3.2. Specific patterns of the period 1995 to 2000
4.3.3. Structural factors affecting the development of capital ITR
4.4. WILL THE INDICATION OF THE HIGHER TAX BURDEN ON CAPITAL LAST?
PART III DEVELOPMENTS IN THE MEMBER STATES
1. BELGIUM
2. DENMARK
3. GERM
Series Title: Eurostat - Theme 2, Economy and finance, detailed tables
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union | Europäische Kommission / Statistisches Amt
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2003
ISBN / ISSN / Kat.Nr: 92-894-5149-1 | KS-51-03-124-EN-N
Language: en
Ressource: Statistiken
Keyword: EU tax lawTax system
Subject: Public finance. Taxation
Countries Scheme: Europe. General Resources
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Title: An implicit tax rate for non-financial corporations : definition and comparison with other tax indicators
Author: Schmidt-Faber, Claudius
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 5/2004
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2004
ISBN / ISSN / Kat.Nr: DOC TAXUD/2004/2007 - EN | 92-894-7959-0 | 1725-7557
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU tax lawTax PolicyTax system
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Activities of the European Union (EU) in the tax field in 2004
Table of Contents
TABLE OF CONTENTS
1 Personal and Corporate Taxation
1.1 Amendments to Interest and Royalties Directive
1.2 Savings Taxation
1.3 Company taxation
1.4 Mergers Directive
1.5 Harmful tax competition - report of Code of Conduct Group
1.6 Transfer pricing
2 Value Added Tax (VAT)
2.1 VAT Invoicing
2.2 VAT - Implementing measures concerning VAT rules
2.3 Reduced rates on labour-intensive services
2.4 Proposal concerning recast of Sixth VAT Directive
2.5 Proposal for a VAT one-stop shop
2.6 VAT - Proposal for regulation to simplify/clarify interpretation of common rules
2.7 Council decisions concerning individual Member States
3 Excise Duties and other taxes
3.1 Energy taxation
3.2 Proposal to simplify and liberalise the excise duty rules
3.3 Report on alcohol taxation
3.4 Council decisions concerning individual Member States
4 Tax measures designed to take account of the structural, social and economic situation of the outermost regions of the EU
4.1 Dock dues in the French overseas departments
5 Tax avoidance and evasion measures
5.1 Commission report on co-operation against VAT fraud
5.2 Commission Regulation on closer administrative co-operation in the field of VAT
5.3 Directive on closer administrative co-operation to combat fraud in the area of direct taxation and insurance premium taxes
5.4 Regulation for closer administrative co-operation to combat fraud in the field of excise duties
5.5 Mutual Assistance in Recovery of taxes
6 Public consultations
7 Enlargement of the EU
7.1 Adaptation of Community acquis
7.2 Future enlargement negotiations
7.3 The Cyprus Issue
8 Fiscal State Aid Decisions
9 Infringement Proceedings launched by the Commission
10 European Court of Justice Judgements
11 Activities of the European Parliament
12 Activities of the European Economic and Social Committee (ECOSOC)
13 Activities of the Committee of the Regions
14 Tax P
Series Title:European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2004
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2005
Language: en
Ressource: Einzelne Geschäfts- und Jahresberichte
Keyword: EU tax lawTax PolicyTax systemtax law
Subject: Public finance. Taxation
Countries Scheme: Europe. General Resources
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Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Descriptive report on the simplification and modernisation of VAT obligations for the European Commission
Table of Contents
TABLE OF CONTENTS
1. Introduction
2. Scope of the project
2.1 Background
2.1.1 The current provisions of the Sixth Directive
2.1.2 Case decided by the European Court of Justice
2.2 The role of the current provisions with regard to VAT obligations
3. Status of the project
3.1 Introduction
3.2 Purpose of the descriptive report - Future steps
4. Overview of the data collected
4.1 VAT registration
4.1.1 Communication of the start, change and cease of activity
a) Who must be contacted or who are the competent authorities?
b) Who must contact the competent authorities?
c) How must the communication be done?
4.1.2 Start of activity
a) When must the start of activity be communicated?
b) Which information must be communicated?
1) Identification
2) Establishment
3) Activity of the taxable person
4) VAT regime of the activity
4.1.3 VAT groups
4.1.4 VAT representation
a) Obligatory appointment of a VAT representative
b) Information to be provided
4.1.5 Granting of a VAT number
4.1.6 Change of activity
4.1.7 Cease of activity
4.1.8 Registration for VAT purposes: simplifications
4.1.9 Miscellaneous
4.2 Submission of the declarations/returns (including summary declarations/returns)
4.2.1 Types of VAT returns
4.2.2 Period covered by the VAT returns
a) Periodical VAT returns
b) Non-periodical VAT returns
c) Recapitulative VAT returns
4.2.3 Method of submission of the VAT returns
a) Periodical VAT returns
b) Non-periodical VAT returns
c) Recapitulative VAT returns
4.2.4 Technical requirements where submission of VAT returns by electronic means is possible
4.2.5 Submission of VAT returns by non-established taxable persons
4.2.6 Submission of VAT returns by VAT groups
4.2.7 Submission of VAT returns: simplifications
a) Periodical VAT returns
b) Non-periodical VAT returns
c) Recapitulative VAT returns
4.3. Payment and refund of the ba
Author (Corp. Body): PriceWaterhouseCoopers
Publisher: Europäische Kommission
Year: 2002
ISBN / ISSN / Kat.Nr: TAXUD/2001/DE/307
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: EU countriesEU tax lawTax reformvalue added tax
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General Resources
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Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Activities of the European Union (EU) in the tax field in 2006
Series Title:European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2006
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2007
Language: en
Ressource: Einzelne Geschäfts- und Jahresberichte
Keyword: EU tax lawTax PolicyTax systemtax law
Subject: Public finance. Taxation
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
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Title: Structures of the taxation systems in the European Union, 1995 - 2004
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General Taxation and Customs Union / Tax Policy / Economic aspects of taxation
Publisher: Europäische Kommission / Generaldirektion Steuern und Zollunion
Year: 2006
ISBN / ISSN / Kat.Nr: TAXUD E4/2006/DOC/3201
Language: en
Ressource: Statistiken
Keyword: EU tax lawTax system
Subject: Public finance. Taxation
Countries Scheme: Europe. General Resources
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Title: Activities of the European Union (EU) in the tax field in 2005
Series Title:European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2005
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2006
Language: en
Ressource: Einzelne Geschäfts- und Jahresberichte
Keyword: EU tax lawTax PolicyTax systemtax law
Subject: Public finance. Taxation
Countries Scheme: Europe. General Resources
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Title: History of the "Tax package" : the principles and issues underlying the Community approach
Author: Cattoir, Philippe
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 10/2006
Contributer: Europäische Kommission / Generaldirektion Steuern und Zollunion
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2007
ISBN / ISSN / Kat.Nr: DOC TAXUD/2007/2901-EN | 92-79-02181-8 | 1725-7557
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU tax lawTax PolicyTax system
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General Resources
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Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu/)
Title: Survey of the implementation of Council Directive 90/434/EEC
Title (other): (The merger directive, as amended)
Author (Corp. Body): Ernst & Young
Publisher: Europäische Kommission / Generaldirektion Steuern und Zollunion
Year: 2009
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: EU countriesEU tax lawMergerTax law
Subject: Economic law. Competition lawTaxation. Fiscal policySize of enterprise. Economic concentration
Countries Scheme: Europe. General Resources
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Title: Activities of the European Union (EU) in the tax field in 2008
Series Title:European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2008
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2009
ISBN / ISSN / Kat.Nr: TAXUD A1/2/2009
Language: en
Ressource: Einzelne Geschäfts- und Jahresberichte
Keyword: EU tax lawTax PolicyTax systemtax law
Subject: Public finance. Taxation
Countries Scheme: Europe. General Resources
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Title: Activities of the European Union (EU) in the tax field in 2007
Series Title:European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2007
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2008
ISBN / ISSN / Kat.Nr: TAXUD /2/2008
Language: en
Ressource: Einzelne Geschäfts- und Jahresberichte
Keyword: EU tax lawTax PolicyTax systemtax law
Subject: Public finance. Taxation
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu/)
Title: Activities of the European Union (EU) in the tax field in 2009
Series Title:European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2010
Language: en
Ressource: Einzelne Geschäfts- und Jahresberichte
Keyword: EU tax lawTax PolicyTax systemtax law
Subject: Public finance. Taxation
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu/)
Title: Innovative financing at a global level
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 23/2010
Author (Corp. Body): Europäische Kommission
Publisher: Amt für Amtliche Veröffentlichungen
Year: 2010
ISBN / ISSN / Kat.Nr: 978-92-79-16555-9 | KP-AC-10-023-EN-C | SEC(2010) 409
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: EU countriesEU tax lawFinancing
Subject: Taxation. Fiscal policyFinancing. Private finance. Financial policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu/)
Title: Monitoring tax revenues and tax reforms in EU member states 2010 : tax policy after the crisis
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 24/2010
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion
Publisher: Amt für Amtliche Veröffentlichungen
Year: 2010
ISBN / ISSN / Kat.Nr: 978-92-79-16925-0 | KP-AC-10-024-EN-C
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: EU countriesEU tax law
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu/)
Title: Financial sector taxation
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 25/2010
Author (Corp. Body): Europäische Kommission
Publisher: Amt für Amtliche Veröffentlichungen
Year: 2010
ISBN / ISSN / Kat.Nr: 978-92-79-18735-3 | KP-AC-10-025-EN-C | SEC(2010) 1166
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: EU countriesEU tax lawFinancing
Subject: Taxation. Fiscal policyFinancing. Private finance. Financial policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu/)
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