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When businesses start operating cross-border, they are faced with a new and unfamiliar corporate tax system in each EU Member State. As a result, businesses with cross-border activities have to spend time and resources on understanding and complying with complex local corporate tax rules. This represents a significant administrative burden for those companies, increases the risk of double taxation and discourages companies from taking full advantage of the single market. On 12 September 2023, the ...

The crypto-asset sector, while still relatively new, has already changed the world of payments and investment forever. The fast-changing, mobile nature of the sector and its growing market prominence poses challenges, however, for tax authorities, which are not always able to track the capital gains made from trading crypto-assets. On 8 December 2022, the European Commission proposed to set up a reporting framework which would require crypto-asset service providers to report transactions made by ...

While shell companies – company entities that have no or minimal economic activity – can serve useful commercial and business functions, they are sometimes abused by companies or individuals for aggressive tax planning or tax evasion. To ensure sustainable public finances under the exceptional circumstances imposed by the COVID-19 pandemic, in December 2021 the European Commission presented a directive on preventing shell companies from misusing their structure for tax purposes ('Unshell'). The proposal ...

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.

Der Reform der EU-Politik im Bereich schädlicher Steuerpraktiken wurde aus mehreren Gründen hohe Priorität auf der Agenda eingeräumt: aufgrund der erheblichen Einnahmenverluste durch Steuerhinterziehung und Steuervermeidung, der von den Mitgliedstaaten zu bewältigenden enormen wirtschaftlichen Auswirkungen der Pandemie, des Drucks der Öffentlichkeit und des Parlaments sowie zahlreicher Enthüllungen fragwürdiger Steuerpraktiken, die große Beachtung in den Medien fanden. Im Herbst 2020 leitete der ...

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 ...

Member States have agreed that the definitive VAT reform in the EU should proceed only if it can be demonstrated that its impact on reducing the VAT gap is substantial and if the burden on businesses is also reduced. This study analyses these issues in detail, with a view to identifying possible challenges for the EU and on evaluating the European Added Value (EAV) of potential policy options to address these challenges. The study also includes a thorough comparative economic analysis of the EAV ...

Value added tax (VAT) fraud has an extensive impact on the European Union (EU) budget. As missing trader intra-community (MTIC) fraud is the biggest kind of VAT fraud it would be beneficial to fight this kind of fraud to a larger extent.

Das Programm „Fiscalis“ 2021–2027

Auf einen Blick 12-05-2021

2018 legte die Kommission einen Vorschlag für eine Verordnung zur Aufstellung des Programms „Fiscalis“ für die Zusammenarbeit im Steuerbereich im Zeitraum 2021–2027 vor. Das Programm zielt darauf ab, die Steuerbehörden zu unterstützen und das Funktionieren des Binnenmarkts und die Wettbewerbsfähigkeit zu verbessern sowie die finanziellen und wirtschaftlichen Interessen der Europäischen Union zu schützen. Nachdem im Rahmen der Trilog-Verhandlungen im März 2021 eine Einigung in einem frühen Stadium ...

The digitalisation of the economy opens the door to new cross-border economic activities that makes it possible to under-report income and under-pay tax. It also presents new challenges for tax administrations, already faced with limited access to information at the national level. Hence, in July 2020 the Commission proposed to amend the provisions on information exchange and administrative cooperation and to include the automatic exchange of data on information declared by digital platform operators ...