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Title: Activities of the European Union (EU) in 2002 in the tax field
Abstract
A report of the Activities of the European Union in the tax field in 2002. [editors pp-guide]
Table of Contents
1 PERSONAL AND CORPORATE TAXATION
1.1. Tax Package
1.2. EU Company Tax Orientation Debate
1.3. Joint Transfer Pricing Forum
1.4. Report on Pensions
2. VALUE ADDED TAX (VAT)
2.1. Rules for travel agents selling holiday packages
2.2. VAT on Electronic Commerce
2.3. VAT number online verification service
2.4. Cross-border deduction rules & place of supply of services
2.5. Reduced rates for labour-intensive services
2.6. Rules for supplies of gas and electricity
2.7. Council decisions concerning individual Member States:
2.7.1. Germany - liquidation of businesses
2.7.2. Greece - recyclable waste
2.7.3. Germany & France - Rhine bridges
2.7.4. Austria - construction sector
3. EXCISE DUTIES
3.1. Tobacco taxation
3.2. Biofuels
3.3. Commercial diesel
3.4. Energy taxation
3.5. Car taxation
3.6. New computerised excise duty system
3.7. Council decisions concerning individual Member States:
3.7.1. Netherlands - low-sulphur petrol
3.7.2. Denmark - heavy fuel oil/heating oil
3.7.3. France & Italy - biofuels
3.7.4. Luxembourg - low sulphur diesel
3.7.5. UK - biodiesel
3.7.6. Sweden - alkylate-based petrol
4. OUTERMOST REGIONS
4.1. Traditional rum in French overseas departments
4.2. Alcohol produced & consumed in Madeira/the Azores
4.3. Tax on the supply of goods in the Canary Islands
4.4. Dock dues in the French overseas departments
2 5. TAX AVOIDANCE AND EVASIONMEASURES
5.1. Administrative co-operation - direct taxation
5.2. Administrative co-operation - VAT
5.3. 'Fiscalis' programme to combat fraud
5.4. Mutual Assistance in the field of recovery
6. ENLARGEMENT OF THE EU
6.1. Enlargement negotiations
6.2. Technical Assistance
7. FISCAL STATE AID DECISIONS
8. INFRINGEMENT PROCEEDINGS
9. DECISIONS OF THE EUROPEAN COURT OF JUSTICE
10. ACTIVIT
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2003
Language: en
Ressource: Einzelne Geschäfts- und Jahresberichte
Keyword: EU tax lawTax PolicyTax lawTax system
Subject: Public finance. Taxation
Countries Scheme: Europe. General Resources
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 (Series): Activities of the European Union (EU) in the tax field in ...
Title (other): Activity reports in the tax field | Report on activities in the tax field
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion
Year: 2003 (start year of the series)
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 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: 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
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 2005
Series Title:European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2005
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2006
Language: en
Ressource: Einzelne Geschäfts- und Jahresberichte
Keyword: EU tax lawTax PolicyTax systemtax law
Subject: Public finance. Taxation
Countries Scheme: Europe. General Resources
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 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: Activities of the European Union (EU) in the tax field in 2007
Series Title:European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2007
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2008
ISBN / ISSN / Kat.Nr: TAXUD /2/2008
Language: en
Ressource: Einzelne Geschäfts- und Jahresberichte
Keyword: EU tax lawTax PolicyTax systemtax law
Subject: Public finance. Taxation
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu/)
Title: Activities of the European Union (EU) in the tax field in 2008
Series Title:European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2008
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2009
ISBN / ISSN / Kat.Nr: TAXUD A1/2/2009
Language: en
Ressource: Einzelne Geschäfts- und Jahresberichte
Keyword: EU tax lawTax PolicyTax systemtax law
Subject: Public finance. Taxation
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu/)
Title: Activities of the European Union (EU) in the tax field in 2009
Series Title:European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2010
Language: en
Ressource: Einzelne Geschäfts- und Jahresberichte
Keyword: EU tax lawTax PolicyTax systemtax law
Subject: Public finance. Taxation
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu/)
Title: Activities of the European Union (EU) in the tax field in 2010
Series Title:European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2010
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2011
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/) | Quelle / Source: Europäische Kommission (http://europa.eu/)
Title: Activities of the European Union (EU) in the tax field in 2011
Series Title:European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2011
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2011
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 2012
Series Title:European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2012
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2013
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/) | Quelle / Source: Europäische Kommission (http://europa.eu/)
Title: Activities of the European Union (EU) in the tax field in 2013
Series Title: European commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2013
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion
Year: 2014
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: Addressing the debt bias : a comparison between the Belgian and the Italian ACE systems
Author: Zangari, Ernesto
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 44/2014
Publisher: Amt fuer amtliche Veroeffentlichungen der europaeischen Gemeinschaften
Year: 2014
ISBN / ISSN / Kat.Nr: 1725-7557 | 978-92-79-38365-6 | 10.2778/34963 | KP-AC-14-044-EN-C
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Public Limited CompanyBelgiumItalyCapital structureTax Policy
Subject: Taxation. Fiscal policy
Countries Scheme: ItalyBelgium
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: Alternative systems of business tax in Europe : an applied analysis of ACE and CBIT Reforms
Author: Mooi, Ruud A. de
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 17/2009
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2009
ISBN / ISSN / Kat.Nr: Ares(2009)102747 | 978-92-79-12434-1
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU countriesBusiness taxTax 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/)
Title: An implicit tax rate for non-financial corporations : definition and comparison with other tax indicators
Author: Schmidt-Faber, Claudius
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 5/2004
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2004
ISBN / ISSN / Kat.Nr: DOC TAXUD/2004/2007 - EN | 92-894-7959-0 | 1725-7557
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU tax lawTax PolicyTax system
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Corporate effective tax rates in an enlarged European Union
Abstract
This paper offers an assessment of European corporate tax regimes using forwardlooking indicators for corporate investment based on the Devereux-Griffith methodology. It draws on time series of average effective tax rates (EATR) using a detailed set of tax parameters for 27 EU Member States as well as some important non-EU countries. The analysis shows that over time the reduction in the corporate effective average tax rates (EATR) was lower than for the corporate statutory rates and the figures suggest that simple corporate tax base broadening by means of less generous capital allowances is not a sufficient explanation for this phenomenon. Finally, it is shown that the tax gap between the old and new EU Member States has grown over time and even accelerated after accession. [Elschner, Christina; Vanborren, Werner]
Author: Elschner, Christina
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 14/2009
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2009
ISBN / ISSN / Kat.Nr: D (2009) 33071 - EN | 1725-7557
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU countriesTax PolicyTax systemcorporate 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/)
Title: Corporate income tax and economic distortions
Abstract
As any non-lump-sum tax, corporate income taxation creates distortions in economic choices, reducing its efficiency. This paper reviews some of these domestic and international distortions and their most recent estimates from the economic literature. Distortions originating from income shifting between capital and labour sources, profit shifting across jurisdictions, the effects of taxation on business location and foreign direct investment are the major sources of distortions.. [Nicodème, Gaetan]
Author: Nicodème, Gaëtan
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 15/2009
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2009
ISBN / ISSN / Kat.Nr: D (2009) 33065 - EN | 1725-7557
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU countriesTax PolicyTax systemcorporate 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/)
Title: Corporate income tax and the taxation of income from capital : some evidence from the past reforms and the present
debate on corporate income taxation in Belgium
Author: Valdenduc, Christian
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 6/2004
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2004
ISBN / ISSN / Kat.Nr: DOC TAXUD/2004/4301 - EN | 92-894-7961-2 | 1725-7557
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: Corporate income taxTax PolicyTax system
Subject: Taxation. Fiscal policy
Countries Scheme: Belgium
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: Corporate income tax rate-revenue paradox, The : evidence in the EU
Abstract
In Europe, the decline in the corporate tax rates has not been reflected in the tax-to-GDP ratios. This paper explores to what extent the observed trend can be explained by changes in the effective tax burden on corporate income, in the share of total income accruing to the corporate sector and in total business income relative to GDP. We present an overview of the findings from previous literature, apply the methodology developed by Sørensen to decompose the most complete data available on the European level and make use of information collected from parallel studies on the effective tax burden and corporatization. The results suggest that corporatization is the driving factor for the trend observed in corporate tax revenues. [Joanna Piotrowska; Werner Vanborren]
Author: Piotrowska, Joanna | Vanborren, Werner
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 12/2008
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2008
ISBN / ISSN / Kat.Nr: D(2008)33112-EN | 92-79-02183-4 | 1725-7557 | KP-AC-06-012-EN-C
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU countriesCorporate income taxTax revenuesTax 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/)
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