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The rise of e-commerce has required the system of value-added tax (VAT) to adapt and ensure that the rules allow for a smooth and fraud-proof transaction between customer and seller. The major overhaul of the VAT rules for e-commerce in 2021 introduced a series of important simplifications for businesses, such as the creation of an import one-stop shop (IOSS). The IOSS allows businesses to declare and remit VAT on all their business-to-consumer (B2C) distance sales of imported goods across the EU ...

A quarter of all tax revenue in the EU is collected in Germany alone. Given the country's weight in the EU economy, the German tax system plays a key role in facilitating cross-border trade and company growth in the EU, and in strengthening the EU-wide fight against abusive tax practices. However, the publication of the 'cum ex files' in 2018 revealed that Germany had lost billions in tax revenue because of aggressive dividend arbitrage practices.

With important challenges ahead for EU Member States, the work of tax administrations is key to protecting national budgets (and in turn the EU budget) and enforcing tax legislation. While the power to charge and collect tax lies with the Member States, with the EU having only limited competence, over the years there has been greater cooperation between national tax administrations at EU level.

This study provides an overview of the regulatory environment of tax intermediaries. It presents a comparative analysis of five selected countries (4 EU, 1 Non-EU). For each country, it provides an understanding of the landscape of the tax profession, the current regulatory framework and its impact on tax compliance and draws attention to some weaknesses across this regulatory space. It also highlights some proposed remedies and direction for further in-depth research in this area. This document ...

The Monthly Highlights publication provides an overview, at a glance, of the on-going work of the policy departments, including a selection of the latest and forthcoming publications, and a list of future events.

Two European Added Value Assessments (EAVAs) studies on Value Added Tax (VAT) and Corporate Income Tax (CIT) for the European Parliament's subcommittee on Tax Matters (FISC), identified the gaps in EU legislation in these areas and evaluated the European added value of various policy options to address these gaps.

Bruno Le Maire, Minister of the Economy, Finance and the Recovery of France, is participating in the ECON Committee in his capacity of President of the ECOFIN Council during the French Presidency (January-June 2022). In accordance with the Treaty of the Union, “Member States shall regard their economic policies as a matter of common concern and shall coordinate them within the Council”. This briefing provides an overview of the French presidency priorities in ECON matters, including the Council ...

Plenary round-up – October I 2021

Auf einen Blick 08-10-2021

During the first plenary session of October 2021 in Strasbourg, Parliament held a number of debates, in particular on the proposed EU Health Emergency Preparedness and Response Authority, which should ensure a coordinated EU approach for future health crises. Debate also took place on possible European solutions to the rise in energy prices for businesses and consumers and the role of energy efficiency and renewable energy, highlighting the need to tackle energy poverty. Members discussed the release ...

The Budgetary Control Committee (CONT) organised the workshop on ‘Missing Trader Fraud: definition, effects, prevention and solutions’ on 26 May 2021. This document consists of the proceedings briefing on ‘Missing Trader Intra-Community Fraud’, biographies of the speakers and the PowerPoint slides of the presentations.

This study analyses the gaps and challenges in the EU corporate income tax (CIT) legislation, and evaluate the European Added Value (EAV) of potential policy options to address these challenges. A thorough comparative economic analysis is made of the EAV of a series of scenarios, based upon the policy options identified. The results confirm that complexity remains by far the greatest factor behind both the CIT gap and the high level of compliance costs for businesses. Insufficient transparency, lack ...