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When businesses start operating across borders, 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, in particular for small companies. To lower tax compliance costs, the European Commission tabled on 12 September 2023 a proposal for a Council directive to ...

This research paper provides a comprehensive analysis of the impact of national tax measures implemented in response to the COVID-19 pandemic, with the aim of ensuring an appropriate assessment and providing policy recommendations to effectively address future crises. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies at the request of the Subcommittee on Tax Matters (FISC).

The coexistence of 27 different national tax systems in the European Union brings about significant obstacles to cross border business activity in the European Single Market. The objective of this study is to show the context and developments in European secondary law that have led to the current situation or, at least, have not yet resolved it. In addition, perspectives are shown as to how the described obstacles to cross border investment in the Internal Market can be countered both in the short ...

The revision of the Energy Taxation Directive (ETD) is part of the 'fit for 55' package. The current ETD (Directive 2003/96/EC) is outdated and out of sync with the EU's climate and energy objectives. It favours the use of fossil fuels and no longer contributes to the proper functioning of the internal market. The aspects of energy taxation requiring most urgent revision are the level and structure of minimum rates, replacement of the volume-based approach to energy taxation with one based on energy ...

This research paper explores the opportunities and challenges faced by the EU from the rapid emergence of new technologies such as Artificial Intelligence, Machine Learning, Data Analytics and Blockchain in the area of taxation .These technologies enable a transformation of the way that tax administration interact with taxpayers and can move tax compliance into real time. At the same time they raise practical and legal challenges for both the Member States and the European Union. This document was ...

Under the European Green Deal, the EU signed up for the transition to a modern, resource-efficient and competitive economy with no net emissions of greenhouse gases in 2050 and economic growth decoupled from resource use. As a medium target towards the 'net zero' long-term goal, the EU committed to at least 55% GHG emission reductions by 2030. Well-designed energy taxation can play a direct role in steering a successful energy transition. However, as this briefing shows, Council Directive 2003/96 ...

The Directive on administrative cooperation (DAC) in the field of taxation provides the basis for information exchange on direct taxation within the EU. This European Implementation Assessment evaluates the implementation of the initial directive and the first three amendments (DAC1-4). Building mainly on interviews with tax administrations and a survey among stakeholders, this publication provides additional evidence on the directive’s effectiveness and external coherence, looking at its interaction ...

Following the withdrawal of the United Kingdom (UK) from the European Union (EU) on 1 February 2020, the EU and the UK launched negotiations on a new partnership agreement, to come into effect at the end of the transition period, scheduled for 31 December 2020. The negotiations are intended to address nearly all the domains covered in the Political Declaration negotiated by both parties alongside the Withdrawal Agreement, including trade and economics, fisheries, thematic cooperation, and internal ...

Environmental taxation is one way of encouraging a shift towards more eco-friendly choices; employed in combination with the other instruments available, it can help bring about the adjustments required to tackle the environmental and climate challenges facing us today. The aim of environmental taxation, in principle, is to factor environmental damage, or negative externalities, into prices in order to steer production and consumption choices in a more eco-friendly direction. Environmental taxation ...

The common European value added tax (VAT) system was set up in 1967, and reformed in 1993, to adapt it to the entry into force of the European Union (EU) internal market. The existing rules governing intra Community trade were therefore intended to be transitory. While VAT has become an important source of revenue for both national governments and the EU budget, the current system is ill-adapted to the challenges of a modern economy. A substantial review was initiated as from 2016, to update the ...