Suche nach Schlagworten '16090-0'
30 entries found on 2 pages. starting on record 1 ending on 20Sort by: Title, Year, Author (Corp. Body),
Title: Implicit tax co-ordination under repeated policy interactions |
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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 |
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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 |
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 2003 |
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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 |
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: Tax-based EU own resources : an asessment |
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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 |
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 2002 in the tax field |
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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 |
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: Structures of the taxation systems in the European Union, data 1995 - 2001 |
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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 |
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: An implicit tax rate for non-financial corporations : definition and comparison with other tax indicators |
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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 |
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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 |
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: Descriptive report on the simplification and modernisation of VAT obligations for the European Commission |
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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 |
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 2006 |
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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! |
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu/) |
Title: Structures of the taxation systems in the European Union, 1995 - 2004 |
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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 |
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 2005 |
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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 |
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: History of the "Tax package" : the principles and issues underlying the Community approach |
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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 |
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: Survey of the implementation of Council Directive 90/434/EEC |
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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 |
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 2008 |
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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 |
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 2007 |
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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 |
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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 |
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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 |
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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 |
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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/) |