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Title: Erweiterung der EU 2004
Title (other): Übergangsmaßnahmen der Beitrittsakte im Zollbereich : Informationsunterlage | EU enlargement in 2004, transitional
customs measures of the Act of Accession, information document | Élargissement de l'UE en 2004, mesures douanières
transitoires de l'Acte d'adhésion, document d'information
Abstract
Diese Unterlage wurde von den Dienststellen der Kommission ausgearbeitet, um nützliche Informationen über die Erweiterung der EU 2004 für Zollverwaltungen, Wirtschaftsbeteiligte und sonstige Interessenten bereitzustellen. Behandelt werden hauptsächlich die Übergangsmaßnahmen im Zollbereich. Darüber hinaus enthalten die Anhänge Informationen über bestimmte landwirtschaftliche Erzeugnisse, die Mehrwertsteuer und die Verbrauchsteuern. [Urheber s. Copyright]
Table of Contents
I. ZUSAMMENFASSUNG
II. EINLEITUNG: DIE GRUNDREGELN DES BEITRITTS
III. ÜBERGANGSMASSNAHMEN FÜR ALLE NEUEN MITGLIEDSTAATEN
1. Nachweis des Gemeinschaftscharakters (Handel innerhalb der erweiterten Gemeinschaft)
2. Nachweis der Präferenzursprungseigenschaft (Handel mit Drittländern)
IV. ZOLLLAGER, FREIZONEN, FREILAGER
V. AKTIVE VEREDELUNG
VI. UMWANDLUNG UNTER ZOLLAMTLICHER ÜBERWACHUNG
VII. VORÜBERGEHENDE VERWENDUNG
VIII. PASSIVE VEREDELUNG
IX. BUCHMÄSSIGE ERFASSUNG, NACHERHEBUNG, ERSTATTUNG UND ERLASS
X. VERBINDLICHE ZOLLTARIF- ODER URSPRUNGSAUSKÜNFTE
XI. EINIGE PRAKTISCHE BEISPIELE
1. Erteilung und Geltungsdauer der Bewilligung
2. Beendigung vor dem Beitritt begonnener Zollverfahren
3. Erhebungsfrist und Bemessungsgrundlagen für die Zölle
XII. BESONDERE ZOLLREGELUNGEN FÜR EINZELNE BEITRITTSLÄNDER
1. Zypern
2. Malta
3. Ungarn
XIII. SCHLUSSFOLGERUNGEN
Anhang 1 Spezifische Übergangsmaßnahmen für bestimmte landwirtschaftliche Erzeugnisse
Anhang 2 Spezifische Übergangsmaßnahmen für Zucker
Anhang 3 Übergangsmaßnahmen im Mehrwertsteuerbereich für den Beitritt der 10 Bewerberländer zur Union
Anhang 4 Übergangsmaßnahmen der Beitrittsakte im Zollbereich - Verknüpfung mit den Verbrauchsteuerverfahren
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union | Ausschuss für den Zollkodex | Customs Code Committee | Comité du code des douanes
Year: 2004
ISBN / ISSN / Kat.Nr: TAXUD/763/2003
Language: en | de | fr
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: Tariff harmonizationTariff policyCustoms lawCustoms uniontariff policytariff union
Subject: Customs 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: 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
Online Ressource: vorübergehend nicht erreichbar!
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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: The European Community's rules of origin for the generalised system of preferences : a guide for users [+ annexes 1-4]
Title (other): Les règles d'origine du système des préférences généralisées de la communauté européene : manuel de
l'utilisateur [+ annex 1-4]
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2007
Language: en | fr
Ressource: Einzelne Parlamentaria und Reden
Keyword: Foreign TradeFree tradeRules of origin
Subject: Foreign trade. Trade relationsCustoms tariffs. Free trade
Countries Scheme: Europe. General Resources
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Title: Survey on the Societas Europaea
Title (other): + Annex 1 - 15
Abstract
On 8 October 2001, more than 31 years after negotiations had begun, the Council of the European Communities adopted Council Regulation No 2157/2001 ('Regulation 2157/2001') on the statute for a European company and the related Council Directive 2001/86/EC supplementing the statute for a European company with regard to employee involvement required in the case of the creation of a European Company. The European Company, its Latin name 'Societas Europaea' ('SE') is being used in Regulation 2157/2001, will be subject to Community law directly applicable in all EU Member States as from 8 October 2004. The Council Directive will have to be implemented in national law in all Member States. [Author vide copyright]
Table of Contents
A) Introduction
B) Creation of an SE and the Merger Directive
C) Questionnaire
D) Analysis of the answers to the questions (including test whether implementation in accordance with the wording of the Directive)
a) Merger by acquisition
b) Merger by formation of a new company
c) Formation of a Holding SE
d) Formation of a Subsidiary SE by exchange of shares
e) Formation of a Subsidiary SE by transfer of branch of activity
f) Transfer (as part of a merger or transfer of branch of activity) of permanent establishment situated in another Member State
g) Transfer (as part of a merger or transfer of branch of activity) of permanent establishment situated in Member State
h) Formation by conversion of an existing public limited-liability company into an SE
i) Transfer of registered office and head office of SE
E) Overview per item
a) Merger by acquisition
b) Merger by formation of a new company
c) Formation of a Holding SE
d) Formation of a Subsidiary SE by exchange of shares
e) Formation of a Subsidiary SE by transfer of branch of activity
f) Transfer of permanent establishment (as part of a merger or transfer of a branch of activity) situated in another Member State
g) Transfer of permanent establishment (as part of a merger or transfer of a branch of activity) situated in Member State
h) Transformation by conversion of an existing public limited liability company into an SE
i) Transfer of registered office and head office of SE
F) Overview per Member State
a) Austria
b) Belgium
c) Denmark
d) Finland
e) France
f) Germany
g) Greece
h) Ireland
i) Italy
j) Luxembourg
k) Netherlands
l) Portugal
m) Spain
n) Sweden
o) United Kingdom
G) Analysis of the answers to the questions related to the purpose and the spirit of the Merger Directive
a) Merger by acquisition - Tax treatment in Member State of receiving company
b) Merger by formation of a new compa
Author (Corp. Body): International Bureau of Fiscal Documentation | IBFD
Publisher: Europäische Kommission / Generaldirektion Steuern und Zollunion
Year: 2003
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: European Company (SE)
Subject: Economic law. Competition lawEnterprises
Countries Scheme: Europe. General Resources
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Title: Die Mehrwertsteuersätze in den Mitgliedstaaten und den Beitrittsländern der Europäischen Gemeinschaft
Table of Contents
I. MWST-SÄTZE IN DEN MITGLIEDSTAATEN UND DEN BEITRITTSLÄNDERN
II. BESTEUERUNG VON GEGENSTÄNDEN UND DIENSTLEISTUNGEN DER KATEGORIEN VON ANHANG H DER RICHTLINIE 77/388/EWG IN DEN MITGLIEDSTAATEN
II(A). BESTEUERUNG VON GEGENSTÄNDEN UND DIENSTLEISTUNGEN DER KATEGORIEN VON ANHANG H DER RICHTLINIE 77/388/EWG IN DEN BEITRITTSLÄNDERN
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 UND DEN BEITRITTSLÄNDERN SOWIE BESONDERHEITEN BEI DER ANWENDUNG BESTIMMTER SÄTZE
VI. MWST-SÄTZE FÜR BESTIMMTE GEGENSTÄNDE UND DIENSTLEISTUNGEN IN DEN MITGLIEDSTAATEN
VI(A). MWST-SÄTZE FÜR BESTIMMTE GEGENSTÄNDE UND DIENSTLEISTUNGEN IN DEN BEITRITTSLÄNDERN
VII. BESTEUERUNG VON ARBEITSINTENSIVEN DIENSTLEISTUNGEN IN DEN MITGLIEDSTAATEN (ANHANG K DER RICHTLINIE 77/388/EWG)
VII(A). BESTEUERUNG VON ARBEITSINTENSIVEN DIENSTLEISTUNGEN IN DEN BEITRITTSLÄNDERN (ANHANG K DER RICHTLINIE 77/388/EWG)
VIII. BESONDERE RÄUMLICHE ASPEKTE DER ANWENDUNG DER MWST IN DER GEMEINSCHAFT
IX. ENTWICKLUNG DER MEHRWERTSTEUERSÄTZE IN DEN MITGLIEDSTAATEN UND DEN BEITRITTSLÄNDERN
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 so
Publisher: Europäische Kommission / Generaldirektion Steuern und Zollunion
Year: 2003
ISBN / ISSN / Kat.Nr: DOK/2402/2003-DE
Language: de
Ressource: Statistiken
Keyword: EU countriesSales taxjoining of the European Union
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General Resources
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Title: European Commission's Directorate-General for Environment fiscal measures to reduce CO2 emissions from new passenger
cars : main report : final report
Author (Corp. Body): COWI Consulting Engineers and Planners AS
Publisher: Europäische Kommission / Generaldirektion Steuern und Zollunion
Year: 2002
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: TaxEnvironmental policy
Subject: Taxation. Fiscal policyPollution control. Environmental technology
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
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Title: Study on vehicle taxation in the member states of the European Union
Title (other): Final report
Table of Contents
TABLE OF CONTENTS
EXECUTIVE SUMMARY
1. INTRODUCTION
1.1 PURPOSE AND SCOPE OF THE STUDY
1.2. METHODOLOGICAL ORGANISATION OF THE STUDY AND STRUCTURE OF THE REPORT
2. State of the Art
2.1. BACKGROUND INFORMATION
2.1.1. Car ownership and mobility
2.1.2. Passenger vehicles fleet
2.1.3. Scrappage shemes and their influence
2.2. CHARACTERISATION OF VEHICLE TAXATION SYSTEMS
2.2.1. Theoretical background and policy context
2.2.2. Taxation structures
2.2.3. Tax revenue optimisation
2.2.4. Taxation earmarking
2.3. VEHICLE TAXATION IMPACTS
2.3.1. National Budgets
3 IMPACTS OF DIFFERENT TAXATION SYSTEMS
3.1 THE FUNCTIONING OF THE INTERNAL MARKET
3.1.1 European citizens
3.1.2 Vehicle fleets
3.1.3 European car market
3.1.4 Tax avoidance
3.1.5 Identification and Assessment of Barriers to the Internal Market
3.2 IMPACT ON CONSUMERS. (ECONOMIC AND SOCIAL COSTS)
3.2.1. Lack of transparency within national vehicle taxation systems
3.2.2 Tax Refunds and Double Taxation
3.2.3 Tax evasion
3.2.4. Scrapping Schemes and Abandoned Vehicles
3.2.5. Weight of taxes in the purchasing power and associated equity issues
3.2.6. Market transparency and the EURO introduction in 2002
4. EFFECTS OF VEHICLE TAXATION CHANGES
4.1. METHODOLOGICAL ISSUES
4.1.1. Approach and Hypothesis
4.1.2. Model specifications
4.1.3. The variables and data basis
4.2. DIRECT AND INDIRECT IMPACTS OF DIFFERENT TAXATION LEVELS
4.2.1. Overview
4.2.2. Car Prices
4.2.3 Car demand
4.2.4 Vehicle Age and Structure
4.2.5 Conclusions
4.3. MODELLING BUDGET NEUTRAL POLICY CHANGES
4.3.1. Scenario Characteristics
4.3.2. Resulting tax levels
4.3.3. Impact analysis
4.3.4. CTL (Circulation Tax over Vehicle Lifetime) Sensitivity Analysis
4.3.5 Impact on market distortions and social costs
4.4. INTERPRETATION OF THE RESULTS
5. CONCLUSIONS AND RECOMMENDATIONS
BIBLIOG
Author (Corp. Body): Consultatores em Transportes Inova,cao e Sistemas | TIS.PT
Contributer: Infras, Consulting, Analysis & Research | Erasmus University | Deutsches Institut für Wirtschaftsforschung
Publisher: Europäische Kommission / Generaldirektion Steuern und Zollunion
Year: 2002
ISBN / ISSN / Kat.Nr: TAXUD/00/310
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Motor vehicle tax
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General Resources
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Title: European tax survey
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 3/2004
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2004
ISBN / ISSN / Kat.Nr: 92-894-7992-2 | 1725-7557 | DOC TAXUD/2004/2007-EN
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: Tax 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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Title: MwSt - Ort der Dienstleistung an nicht steuerpflichtige Personen : Ergebnisbericht über die Konsultation der GD TAXUD,
Febr. - März 2005
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion
Publisher: Europäische Kommission
Year: 2005
ISBN / ISSN / Kat.Nr: TAXUD/D1/LDW/ADONIS D/
Language: de
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: ServiceSales tax
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
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Title: Economic effects of tax cooperation in an enlarged European Union
Title (other): simulations of corporate tax harmonisation and savings tax coordination, final report
Table of Contents
Table of Contents
Preface
Executive summary
Chapter 1 Introduction
Chapter 2 Scenario definitions
2.1. Baseline scenario
2.2. Full harmonisation
2.3. Tax base harmonisation
2.4. Exchange of savings information
2.5. Summary of scenarios
Chapter 3 Results
3.1. Economic effects of corporate tax harmonisation
3.2. Full harmonisation of the corporate tax rate and tax base
3.3. Tax base harmonisation
3.4. Exchange of savings information
3.5. Sensitivity analysis
3.6. Comparison of policy scenarios
Chapter 4 Policy implications
4.1. Distributional effects
4.2. Enhanced cooperation
4.3. Financing tax reforms
4.4. Compliance costs
4.5. Limitations of the study
4.6. Summary of conclusions
Chapter 5 Concluding remarks
Chapter 6 References
Appendix I Detailed results
Appendix II Detailed results of sensitivity analysis
Appendix III Model description
Author (Corp. Body): Copenhagen Economics Aps
Publisher: Europäische Kommission / Generaldirektion Steuern und Zollunion
Year: 2004
ISBN / ISSN / Kat.Nr: TAXUD/2003/DE/307
Language: en
Ressource: Einzelne Berichte, Studien
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
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Title (Series): Taxation papers
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2004 (start year of the series)
ISBN / ISSN / Kat.Nr: 1725-7557
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Subject: Public finance. Taxation
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
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Title: Impacts of energy taxation in the enlarged European Union, evaluation with GEM-E3 Europe
Title (other): study for the European Commission DG TAXUD under the contract TAXUD/2003/DE/308 | study for the European Commission DG
TAXUD under the contract TAXUD/2003/DE/308 | study for the European Commission DG TAXUD under the contract
TAXUD/2003/DE/308
Abstract
The objective of this study is twofold: first analyze how the implementation of the EU minimum energy tax policy in the new Member States will affect the enlarged EU and secondly analyze how the energy taxation policy can contribute to the climate policy in the enlarged EU. The main elements of the new EU energy tax policy is an upward revision of the existing minimum tax rates on mineral oils and an inclusion of the energy products such as coal, natural gas and electricity in the tax base. Associated with assumptions regarding climate policy, different directions for the energy taxation policy are explored going from an increase of the minimum energy tax to the possibility of exempting the energy intensive sectors of the entire energy tax or of a CO2 component when a climate policy is implemented. The analysis in this study is done with the GEM-E3 general equilibrium model extended towards the new Member States. The GEM-E3 model is an appropriate tool to evaluate such policies which have potentially an impact on the economy, the energy system and the environment of each member state and on the interactions between them. As GEM-E3 is a macro-sectoral general equilibrium model, it allows assessing the impact of an energy taxation reform in terms of economic indicators, such as GDP, employment and the balance of trade1 and their sectoral implications, and in terms of environmental indicators, as CO2, SO2, NOx, VOC and PM emissions. Having a specific model for each of the EU countries (Luxembourg, Cyprus and Malta excluded) permits giving an indication on the distributive consequences between countries of energy taxation policy changes. More precisely, the evaluated scenarios cover the following domain: 1) implementation of the EU energy tax directive (2003/96/EC) in the new Member States 2) implementation of more climate friendly energy tax rates by increasing the 'minimum' energy tax rates EU wide to the equivalent of 10Euro per ton CO2. 3) exemption from the energy taxation, either totally or partly, the sector
Publisher: Europäische Kommission / Generaldirektion Steuern und Zollunion
Year: 2005
ISBN / ISSN / Kat.Nr: TAXUD/2003/DE/308
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Power IndustryTax
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: Experimental application of a reduced rate of VAT to certain labour-intensive services
Title (other): report from the Commission to the Council and the European Parliament
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
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: 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!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu/)
Title: Green paper on the future of origin in preferential trade arrangements
Author (Corp. Body): Europäische Kommission
Publisher: Europäische Kommission / Generaldirektion Steuern und Zollunion
Year: 2003
ISBN / ISSN / Kat.Nr: COM(2003)787
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: Foreign 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/)
Title: Formulary apportionment and group taxation in the European Union: insights from the United States and Canada
Author: Weiner, Joann Martens
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 8/2005
Contributer: Europäische Kommission / Generaldirektion Steuern und Zollunion
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2005
ISBN / ISSN / Kat.Nr: DOC TAXUD/2005/2601-EN | 92-894-6090-3 | KP-AA-04-008-EN-C | 1725-7557
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: EU countriesTransnational corporationTax systemCorporate taxation
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: Vorschlag für eine Entscheidung des Europäischen Parlaments und des Rates über ein papierloses Arbeitsumfeld für
Zoll und Handel : Umsetzung des Lissabon-Programms der Gemeinschaft
Title (other): Proposal for a decision of the European Parliament and of the Council on a paperless environment for customs and trade :
implementing the Community Lisbon programme | Proposition de décision du parlement européen et du conseil relative à
un environnement sans support papier pour la douane et le commerce
Series Title: Europäische Kommision - KOM ; 2005,609
Author (Corp. Body): Europäische Kommission
Publisher: Europäische Kommission / Generaldirektion Steuern und Zollunion
Year: 2005
ISBN / ISSN / Kat.Nr: KOM(2005)609 | COM(2005)609 | 2005/0247(COD)
Language: en | de | fr
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU countriesTariff policy
Subject: Customs 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./)
Title: Report on the activities of the EU Joint Transfer Pricing Forum in the field of documentation requirements
Title (other): Commission staff working document
Series Title: European Commission - SEC ; 2005,543
Author (Corp. Body): EU Joint Transfer Pricing Forum
Contributer: Europäische Kommission
Publisher: Europäische Kommission / Generaldirektion Steuern und Zollunion
Year: 2005
ISBN / ISSN / Kat.Nr: SEC(2005)543
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU countriesTariff policy
Subject: Customs 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./)
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