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Comprendre la fiscalité environnementale

16-01-2020

Parmi les mesures visant à promouvoir un changement vers des choix plus respectueux de l’environnement figure la fiscalité environnementale, en complément des autres instruments disponibles pour effectuer l’adaptation nécessaire pour faire face aux défis environnementaux et climatiques. La fiscalité environnementale, dans son principe, a pour but d’inclure dans les prix le coût des atteintes à l'environnement (dites externalités négatives) afin de réorienter vers des choix de production et de consommation ...

Parmi les mesures visant à promouvoir un changement vers des choix plus respectueux de l’environnement figure la fiscalité environnementale, en complément des autres instruments disponibles pour effectuer l’adaptation nécessaire pour faire face aux défis environnementaux et climatiques. La fiscalité environnementale, dans son principe, a pour but d’inclure dans les prix le coût des atteintes à l'environnement (dites externalités négatives) afin de réorienter vers des choix de production et de consommation plus respectueux de l’environnement. La fiscalité environnementale couvre potentiellement tous les domaines de la protection et de la préservation de l’environnement. La lutte contre le changement climatique, les pollutions (de l'air et de l'eau notamment) et les pressions subies par l’environnement (usage des ressources, biodiversité en particulier) ainsi que les facteurs qui y contribuent (par exemple les émissions de gaz et l'utilisation de substances pouvant être dommageables) peuvent être l’objet des mesures fiscales. Ce sont des mesures générales ou sectorielles, dont l’application varie selon les États et leurs collectivités. Dans l’Union européenne, la politique environnementale et la politique fiscale déterminent les contours de l’action respective des États membres et de l’Union. Les mesures fiscales environnementales existantes ont une part modeste parmi les revenus fiscaux des États. Si les objectifs environnementaux sont généralement reconnus, l’application de mesures relevant de la fiscalité environnementale nécessite la prise en compte de divers aspects, notamment ceux relatifs à la compétitivité et l’équité afin d’assurer une lisibilité de la fiscalité environnementale apte à assurer son acceptabilité pour en faire un instrument effectif de la transition nécessaire.

Commitments made at the hearing of Valdis DOMBROVSKIS, Executive Vice-President-designate - An Economy that Works for People

22-11-2019

The commissioner-designate, Valdis Dombrovskis, appeared before the European Parliament on 08 October 2019 to answer questions from MEPs in the Committee on Economic and Monetary Affairs and the Committee on Employment and Social Affairs. During the hearing, he made a number of commitments which are highlighted in this document.

The commissioner-designate, Valdis Dombrovskis, appeared before the European Parliament on 08 October 2019 to answer questions from MEPs in the Committee on Economic and Monetary Affairs and the Committee on Employment and Social Affairs. During the hearing, he made a number of commitments which are highlighted in this document.

Commitments made at the hearing of Paolo GENTILONI, Commissioner-designate - Economy

22-11-2019

The commissioner-designate, Paolo Gentiloni, appeared before the European Parliament on 03 October 2019 to answer questions from MEPs in the Committees on Economic and Monetary Affairs and on Budgets. During the hearing, he made a number of commitments which are highlighted in this document. These commitments refer to his portfolio, as described in the mission letter sent to him by Ursula von der Leyen, President-elect of the European Commission and include economic and financial affairs, fair and ...

The commissioner-designate, Paolo Gentiloni, appeared before the European Parliament on 03 October 2019 to answer questions from MEPs in the Committees on Economic and Monetary Affairs and on Budgets. During the hearing, he made a number of commitments which are highlighted in this document. These commitments refer to his portfolio, as described in the mission letter sent to him by Ursula von der Leyen, President-elect of the European Commission and include economic and financial affairs, fair and effective taxation and a strong and modern Customs Union.

Commitments made at the hearing of Margrethe VESTAGER, Executive Vice-President-designate - Europe Fit for Digital Age

22-11-2019

The commissioner-designate, Margrethe Vestager, appeared before the European Parliament on 8 October 2019 to answer questions from MEPs in the Committees on Industry, Research and Energy, Internal Market and Consumer Protection and Economic and Monetary Affairs. During the hearing, she made a number of commitments which are highlighted in this document. These commitments refer to her portfolio, as described in the mission letter sent to her by Ursula von der Leyen, President-elect of the European ...

The commissioner-designate, Margrethe Vestager, appeared before the European Parliament on 8 October 2019 to answer questions from MEPs in the Committees on Industry, Research and Energy, Internal Market and Consumer Protection and Economic and Monetary Affairs. During the hearing, she made a number of commitments which are highlighted in this document. These commitments refer to her portfolio, as described in the mission letter sent to her by Ursula von der Leyen, President-elect of the European Commission and include a Europe fit for the digital age and competition.

Understanding BEPS: From tax avoidance to digital tax challenges

21-10-2019

Action to fight corporate tax avoidance has been deemed necessary in the OECD forum and has received further impetus through the G20/OECD Base erosion and profit shifting action plan (known as BEPS). The 2015 BEPS action plan has 15 actions, covering elements used in corporate tax-avoidance practices and aggressive tax-planning schemes. The implementation of the BEPS action plan was designed to be flexible, as a consequence of its adoption by consensus. Recommendations made in BEPS reports range ...

Action to fight corporate tax avoidance has been deemed necessary in the OECD forum and has received further impetus through the G20/OECD Base erosion and profit shifting action plan (known as BEPS). The 2015 BEPS action plan has 15 actions, covering elements used in corporate tax-avoidance practices and aggressive tax-planning schemes. The implementation of the BEPS action plan was designed to be flexible, as a consequence of its adoption by consensus. Recommendations made in BEPS reports range from minimum standards to guidelines, as well as putting in place an instrument to modify the provisions of tax treaties related to BEPS practices. In addition, putting BEPS actions into practice has involved a growing number of countries, so as to provide a more inclusive framework able to involve more countries beyond the OECD and G20 members, and build on cooperation between international organisations. The application of BEPS actions and their follow-up involves issues that remain to be implemented or addressed. Here come in particular issues beyond the avoidance techniques that were addressed in the BEPS action plan, starting with addressing tax challenges of the digital economy, building on the BEPS action1 report that defined a calendar for providing an adaptation of international tax rules to the impact of digitalisation. Based on several intermediary reports, the OECD/G20 inclusive framework on BEPS issued a work programme to develop a consensus solution to the tax challenges arising from the digitalisation of the economy. Endorsed in June 2019 by the G20, this programme outlines the steps for modernising international tax rules. An annex to this document outlines the different international fora and instruments relevant to BEPS actions and the countries or organisations that participate in them or apply them. This briefing updates an earlier edition (PE 607.288), of June 2017.

Servicios de los departamentos temáticos (La Comisión ECON en el punto de mira)

14-06-2019

El Departamento Temático A proporciona asesoramiento de gran calidad, análisis actualizados y estudios independientes a las comisiones a las que apoya, a saber, ECON, EMPL, ENVI, ITRE e IMCO. El presente folleto se centra en los servicios que el Departamento Temático ofrece a la Comisión ECON.

El Departamento Temático A proporciona asesoramiento de gran calidad, análisis actualizados y estudios independientes a las comisiones a las que apoya, a saber, ECON, EMPL, ENVI, ITRE e IMCO. El presente folleto se centra en los servicios que el Departamento Temático ofrece a la Comisión ECON.

Informe de la Comisión Especial TAX3

20-03-2019

La Comisión Especial sobre Delitos Financieros y Evasión y Elusión Fiscales (TAX3) del Parlamento Europeo se creó en marzo de 2018 para proseguir y complementar la labor realizada en el PE desde 2014. En su informe, presentado para debate en el período parcial de sesiones de marzo II del Parlamento Europeo, se hace balance de la persistente actualidad de esas cuestiones y de los progresos realizados, así como de lo que queda por hacer en la lucha contra los delitos financieros, la evasión fiscal ...

La Comisión Especial sobre Delitos Financieros y Evasión y Elusión Fiscales (TAX3) del Parlamento Europeo se creó en marzo de 2018 para proseguir y complementar la labor realizada en el PE desde 2014. En su informe, presentado para debate en el período parcial de sesiones de marzo II del Parlamento Europeo, se hace balance de la persistente actualidad de esas cuestiones y de los progresos realizados, así como de lo que queda por hacer en la lucha contra los delitos financieros, la evasión fiscal y la elusión fiscal. Asimismo, dicho informe prepara el camino para nuevas actuaciones en materia de supervisión y seguimiento.

Study in focus: VAT Fraud - Economic impact, challenges and policy issues

15-03-2019

This note, prepared by Policy department A, summarises the main findings, conclusions and recommendations presented in the study on Vat Fraud which was published in October 2018.

This note, prepared by Policy department A, summarises the main findings, conclusions and recommendations presented in the study on Vat Fraud which was published in October 2018.

Policy Departments' Monthly Highlights - March 2019

11-03-2019

In this edition of the newsletter, Jean Arthuis and Ingeborg Grässle, Chairs of the BUDG and the CONT committees respectively, present the priorities of both committees and describe several examples of good joint efforts made in the course of the legislative term. Other issues dealt with in this edition include performance based budgeting, sustainable development, taxation, agriculture and cooperation with the Council. Forthcoming publications and events are also announced.

In this edition of the newsletter, Jean Arthuis and Ingeborg Grässle, Chairs of the BUDG and the CONT committees respectively, present the priorities of both committees and describe several examples of good joint efforts made in the course of the legislative term. Other issues dealt with in this edition include performance based budgeting, sustainable development, taxation, agriculture and cooperation with the Council. Forthcoming publications and events are also announced.

Impact of Digitalisation on International Tax Matters

15-02-2019

This paper was prepared by Policy Department A at the request of the Committee on Financial Crimes, Tax Evasion and Tax Avoidance (TAX3) to discuss tax challenges posed by digitalisation, especially regarding new business models and value creation process, the impact of Base Erosion and Profit Shifting (BEPS) actions, unilateral measures and recent tax developments in the European Union (EU) and the United States (US) while evaluating alternative approaches to reform the international tax system ...

This paper was prepared by Policy Department A at the request of the Committee on Financial Crimes, Tax Evasion and Tax Avoidance (TAX3) to discuss tax challenges posed by digitalisation, especially regarding new business models and value creation process, the impact of Base Erosion and Profit Shifting (BEPS) actions, unilateral measures and recent tax developments in the European Union (EU) and the United States (US) while evaluating alternative approaches to reform the international tax system and highlighting difficulties and opportunities presented by Blockchain and collaborative economy for international taxation.

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Eli Hadzhieva

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