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Title: European tax survey
Title (other): Commission staff working paper
Abstract
This study highlights the importance of taxation for a very broad range of operations of companies in the Internal market. The evidence obtained from the responses provided by the 700 companies involved in the European Tax Survey strongly indicates that compliance costs of EU companies increase when they undertake crossborder activities in the EU. These costs also increase when company activities increase, for example by setting up new subsidiaries in other EU Member States, ceteris paribus. [European Commission staff] *
Table of Contents
Executive summary
1. Introduction
1.1. Context
1.2. Objectives of the study
1.3. Methodology and limitations of the study
1.3.1. A small sample of companies
1.3.2. Subjective responses
1.3.3. Bias in the selection of companies
1.3.4. Country representation
1.4. Structure of the study
1.4.1. Compliance costs
1.4.2. Tax obstacles
2. Compliance costs
2.1. Introduction
2.2. Absolute total compliance costs and the relative burden
2.3. Regression analysis
2.4. Total compliance costs
2.4.1. Company size
2.4.2. Cross-border effect in compliance costs
2.4.3. Subsidiaries, branches or permanent establishments abroad
2.4.4. Sector differences
2.5. Company taxation compliance costs in the EU
2.6. VAT compliance costs in the EU
2.7. Overview and comparison
2.8. Conclusion
3. Tax obstacles
3.1. Introduction
3.2. Company taxation
3.2.1. Company taxation issues related to domestic income
3.2.2. Company taxation issues related to income obtained in other EU Member States
3.2.3. Opinions on specific issues related to corporate taxation
3.2.4. Transfer Pricing
3.3. VAT
3.3.1. VAT issues related to domestic activities
3.3.2. VAT issues in other EU Member States
3.3.3. VAT issues for firms registered in a Member State where they don't have a permanent establishment
3.3.4. Opinions on the 8th VAT Directive
3.4. Taxation and cross-border activities in the European Union
3.4.1. Launching VAT taxable activities in other Member States
3.4.2. Investing in other Member States
3.4.3. Merging or acquiring another business in the EU
3.4.4. Company structure and taxes
3.5. Conclusion
4. Conclusions
References
Annexes
Annex A - Questionnaire
Annex B - European Business Test Panel
Annex C - Response
Annex D - Weighting
Annex E - Compliance Costs
Annex F - Regression Analysis
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2004
ISBN / ISSN / Kat.Nr: SEC( 2004) 1128/2
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: Tax lawTax system
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Quelle / Source: Europäische Kommission (http://europa.eu.int/) | Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document
Title: Report from the Commission to the Council, the European Parliament and the European Economic and Social Committee on the
rates of excise duty applied on alcohol and alcoholic beverages
Title (other): presented pursuant to article 8 of Council directive 92/84 EEC on the approximation of excise duty on alcohol and
alcoholic beverages
Table of Contents
SUMMARY
A. The rates of excise duty on alcohol and alcoholic beverages
B. The structure of excise duty on alcohol and alcoholic beverages
1. Introduction
1.1. The Community excise system
1.2. Excise duty on Alcoholic beverages
2. Examination of the structure and rates of excise duty
2.1. General remarks
2.2. First Commission report
3. Scope of the present (second) report
3.1. General
3.2. Functioning of the Internal Market
3.3. Competition between alcoholic beverages
3.4. The real value of the rates
3.5. The wider objectives of the Treaty
3.5.1. Health and social policy
3.5.2. Agricultural policy
3.5.3. The enlargement of the European Union
3.6. The examination period
4. The structure of excise duty applied to alcoholic beverages
4.1. Different treatment of wine and sparkling wine
4.2. Adapt the CN (Customs Nomenclature) codes used to define the product categories
4.3. Classification of products for excise purposes
CONCLUSIONS
ANNEX A
ANNEX B1
ANNEX B2
ANNEX B3
ANNEX B4
ANNEX C
Series Title: Commission of the European Communities - COM ; 2004,223
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2004
ISBN / ISSN / Kat.Nr: COM (2004)223
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Alcohol taxEuropean policy
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: Report from the Commission to the Council and the European Parliament on the use of administrative cooperation
arrangements in the fight against VAT fraud
Table of Contents
1. Summary
2. Background
3. The challenge of fraud in the present system of VAT
3.1. The present system of VAT and its control implications
3.2. The fraud situation
4. Community initiatives to tackle the problem of VAT fraud
4.1. A new legal framework on administrative cooperation
4.2. Fiscalis 2003-2007 programme
4.3. A future Community initiative: VIES II
4.4. A future Commission intitiative on mutual assistance in combating fraud
5. Changes at national level in response to the Council's recommendations
5.1. Major progress has been made
5.2. The need for further progress
6. Additional initiatives to be taken to meet the specific challenge of 'missing trader' fraud
6.1. Adapting the control system to 'missing trader' fraud
6.2. Or adapting the VAT system itself
6.3. The Commission's view
7. Conclusions and recommendations
7.1. Conclusions
7.2. Recommendations
Series Title: Commission of the European Communitiies - COM ; 2004,260
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2004
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Tax fraudSales 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: User's handbook to the rules of preferential origin used in trade between the European Community and other European
countries
Table of Contents
Preface
General information
PART 1 Information concerning the concept of originating products
1 What is origin?
8 2 What is non-preferential origin?
3 What is preferential origin?
8 4 Can all products benefit from preferential origin?
5 Where can I find out if my goods qualify for preferential treatment?
6 What is tariff classification?
7 Are there any criteria other than working or processing that have to be fulfilled?
8 What is cumulation?
9 What is bilateral cumulation?
10 What is diagonal cumulation?
11 What is full cumulation?
12 What is the difference between diagonal and full cumulation?
13 What is pan-European cumulation?
14 Which countries are operating the pan-European cumulation system of origin?
15 Where can I find the Protocol for the country I am trading with?
16 Which Agreement applies to my goods?
PART 2 Analysis of an origin protocol
Introduction
Structure of the Origin Protocols
Title I: General Provisions
Article 1 - Definitions
Title II: Definition of the concept of "originating products"
Article 2 - General requirements
Questions:
3 1 How can my product obtain origin?
2 What does "wholly obtained" mean?
3 What does sufficiently worked or processed mean?
Article 3 - Cumulation in the European Community
Article 4 - Cumulation in Bulgaria
Article 5 - Wholly obtained products
Article 6 - Sufficiently worked or processed products
Questions:
1 Are there any circumstances where non-originating materials can be used to produce an originating product?
2 How should Annex II be read?
Article 7 - Insufficient working or processing operations
Article 8 - Unit of qualification
Article 9 - Accessories, spare parts and tools
Article 10 - Sets
Article 11 - Neutral elements
Title III: Territorial requirements
Article 12 - Principle of territoriality
Article 13 - Direct transport
Article 14 - Exh
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2004
Language: en
Ressource: Anleitungen, Checklisten, Leitfäden, Lehrmaterial
Keyword: Foreign TradeFree tradeRules of origin
Subject: Foreign trade. Trade relationsCustoms tariffs. Free trade
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
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: MwSt in der Europäischen Gemeinschaft
Title (other): MwSt-Vorschriften in den Mitgliedstaaten, Informationen für Behörden, Unternehmer, Informationsnetze usw.
Table of Contents
BELGIEN
DÄNEMARK
DEUTSCHLAND
GRIECHENLAND
SPANIEN
FRANKREICH
IRLAND
ITALIEN
LUXEMBURG
NIEDERLANDE
ÖSTERREICH
PORTUGAL
FINNLAND
SCHWEDEN
VEREINIGTES KÖNIGREICH
ANHANG 1 SCHWELLENWERTE
ANHANG 2 BEZEICHNUNG DER MWST-NUMMER IN DEN LANDESSPRACHEN
ANHANG 3
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union | Europäische Kommission / Generaldirektion Steuern und Zollunion, Steuerpolitik, Mehrwertsteuer und son
Year: 2002
ISBN / ISSN / Kat.Nr: TAXUD/C/3/TH D(2002)
Language: de
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: Tax systemSales 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 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
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: Excise duty tables, part I : alcoholic beverages ; shows the situation as at 1 May 2004
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2004
Language: en
Ressource: Statistiken
Keyword: Alcohol 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: Excise duty tables, part III : manufactured tobacco ; shows the situation as at 1 May 2004
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2004
Language: en
Ressource: Statistiken
Keyword: Tobacco 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: Excise duty tables, part II : energy products and electricity, new in accordance with the Energy Directive (Council
Directive 2003/96/EC), now including Natural gas, coal and electricity ; intermediate report, to be completed in Autumn
2004
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2004
Language: en
Ressource: Statistiken
Keyword: Energy 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: Study on analysis of potential competition and discrimination issues relating to a pilot project for an EU tax
consolidation scheme for the European Company statute (Societas Europaea)
Title (other): Deloitte-Report
Table of Contents
Contents 1. Executive summary
1.1. The question to be addressed
1.2. Executive summary
2. About this document
2.1. The background and general objectives of the study
2.2. Description of work performed
3. The parameters of the study
3.1. What kind of specific tax regime?
3.2. The temporary nature of a pilot project
3.3. Participation in the specific tax regime - a possibility or a requirement?
3.4. What does this study compare?
3.5. Fundamental rights and non-discrimination principles
3.6. What is meant by legal problems for the setting up of a specific tax regime?
4. EC Treaty state aid rules
4.1. The field of study
4.2. Articles 87, 88 and 89 EC - the state aid rules
4.3. The conditions for state aid
4.4. Compatibility with the Common Market
4.5. Conclusion
5. EU commitments to the WTO
5.1. The field of study
5.2. The EU's binding agreement with the WTO
5.3. Would income tax legislation for the SE be a generally applicable tax measure outside the scope of the WTO Agreement?
5.4. EU commitments on non-discrimination in the WTO
5.5. Commitments on subsidies in the WTO
5.6. Whether the dispute resolution procedure gives rise to negotiations or a right of compensation
5.7. Whether the EU commitments have direct effect in the EC
5.8. Whether a specific tax project for the SE that conflicts with the WTO Agreement would give rise to legal consequences
5.9. Process for raising potential discrimination or subsidy issues with the WTO
5.10. Conclusion
6. Discrimination between legal forms and between businesses
6.1. The field of study
6.2. Interpreting the questions
6.3. Different tax treatment of domestic legal forms and the SE
6.4. Different tax treatment of domestic and international companies
6.5. Conclusion
7. Enhanced cooperation
7.1. The field of study
7.2. The relevant treaty provisions
7.3. Interpretation of A
Author (Corp. Body): Deloitte & Touche LLP | Deloitte EU Tax Group
Publisher: Europäische Kommission / Generaldirektion Steuern und Zollunion
Year: 2004
ISBN / ISSN / Kat.Nr: TAXUD/2003/DE/305
Language: en
Ressource: Internationale und Supranationale Organisationen | Einzelne Berichte, Studien
Keyword: European Company (SE)
Subject: Economic law. Competition lawEnterprises
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
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: VAT indicators
Author: Mathis, Alexandre
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 2/2004
Contributer: Europäische Kommission / Generaldirektion Steuern und Zollunion
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2004
ISBN / ISSN / Kat.Nr: 92-894-5174-2 | 1725-7557 | DOC TAXUD/2004/2004 - EN
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: Tax PolicyTax systemSales 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: Die Mehrwertsteuersätze in den Mitgliedstaaten der Europäischen Gemeinschaft : Stand 1. September 2004
Title (other): VAT rates applied in the member states of the European Community | Taux de TVA appliqués dans les états membres de la
communauté européenne
Table of Contents
I. MWST-SÄTZE IN DEN MITGLIEDSTAATEN
II. BESTEUERUNG VON GEGENSTÄNDEN UND DIENSTLEISTUNGEN DER KATEGORIEN VON ANHANG H DER RICHTLINIE 77/388/EWG IN DEN ALTEN MITGLIEDSTAATEN
II(A). BESTEUERUNG VON GEGENSTÄNDEN UND DIENSTLEISTUNGEN DER KATEGORIEN VON ANHANG H DER RICHTLINIE 77/388/EWG IN DEN NEUEN MITGLIEDSTAATEN
III. ANWENDUNG DES ZWISCHENSATZES AUF GEGENSTÄNDE UND DIENSTLEISTUNGEN IN EINIGEN MITGLIEDSTAATEN
IV. ANWENDUNG STARK ERMÄSSIGTER SÄTZE (UNTER 5 %) IN DEN MITGLIEDSTAATEN
V. ANWENDUNG DES NULLSATZES IN DEN MITGLIEDSTAATEN (ARTIKEL 28 ABSATZ 2 BUCHSTABE A DER 6. MWST-RICHTLINIE)
VI. MWST-SÄTZE FÜR BESTIMMTE GEGENSTÄNDE UND DIENSTLEISTUNGEN
VII. BESTEUERUNG VON ARBEITSINTENSIVEN DIENSTLEISTUNGEN IN DEN ALTEN MITGLIEDSTAATEN (ANHANG K DER RICHTLINIE 77/388/EWG)
VII(A) BESTEUERUNG VON ARBEITSINTENSIVEN DIENSTLEISTUNGEN IN DEN NEUEN MITGLIEDSTAATEN (ANHANG K DER RICHTLINIE 77/388/EWG)
VIII. BESONDERE RÄUMLICHE ASPEKTE DER ANWENDUNG DER MWST IN DER GEMEINSCHAFT
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2004
ISBN / ISSN / Kat.Nr: DOC/2008/2004
Language: en | de | fr
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU countriesSales 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: Excise duty tables : special version I with information from the candidate countries to the European Union ;
incorporates all amendments received up to 18 July 2003
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2003
Language: en
Ressource: Statistiken
Keyword: Consumption tax
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General ResourcesEastern 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: Excise duty tables : incorporates all amendments received up to 17 December 2003
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2003
Language: en
Ressource: Statistiken
Keyword: Consumption 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: Erfahrungen mit der Anwendung eines ermäßigten MwSt-Satzes auf bestimmte arbeitsintensive Dienstleistungen, Bericht
der Kommission an den Rat und das Europäische Parlament
Title (other): Experimental application of a reduced rate von VAT to certain labour-intensive services, report from the Commission to
the Council and the European Parliament | Expérience de l'application d'un taux de TVA réduit sur certains services à
forte intensité de main-d'oeuvre, rapport de la commission au conseil et au parlement europeen
Series Title: Commission of the European Communities - COM ; 2003,309
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Publisher: Europäische Kommission
Year: 2003
Language: en | de | fr
Ressource: Einzelne Berichte, Studien
Keyword: Sales 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: Report on the implementation of the Fiscalis programme (1998 - 2002)
Title (other): Report from the Commission to the European Parliament and the Council
Series Title: Commission of the European Communities - COM ; 2003,678
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Publisher: Europäische Kommission
Year: 2003
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU countriesTax 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: The macroeconomic evaluation of energy tax policies within the EU
Title (other): With the GEM-E3-Europe model : study for the European Commission DG TAXUD
Table of Contents
1. Introduction
2. Energy Tax Rates to be implemented in GEM-E3
2.1. The energy tax rates in 2000
2.2. The "minimum" energy tax rates
3. The Reference Scenario
3.1. Exogenous assumptions
3.2. The projections for 2000-2010
4. The Policy Scenarios
4.1. The minimum tax scenarios
4.1.1. Assumptions
4.1.2. Results for the EU
4.2. Environmental tax harmonisation scenarios
4.2.1. Assumptions
4.2.2. The results at EU level 4.3. The EU allowance system scenarios
4.3.1. The Kyoto target
4.3.2. The emission allowance scheme
4.3.3. Complementary measure
4.3.4. The results at EU level
5. Conclusion
6. Annex: Detailed Results for all countries
Author: Kouvaritakis, Nikos | Paroussos, Leonidas | Regemorter, Denise van
Publisher: Europäische Kommission / Generaldirektion Steuern und Zollunion
Year: 2003
ISBN / ISSN / Kat.Nr: TAXUD/2002/DE/302
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Energy taxSustainable energy policyEconomic policy
Subject: Energy policy. Power generationTaxation. 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: Evaluation report on the experimental application of a reduced rate von VAT to certain labour-intensive services
Title (other): Commission staff working paper
Series Title: Commission of the European Communities - SEC ; 2003,622
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Publisher: Europäische Kommission
Year: 2003
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Sales 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/)
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