Influence of EU Law on Taxation in the EU Member States' Overseas Territories and Crown Dependencies
Analyse approfondie
31-05-2016
This legal study researches the influence on tax law and practice in the overseas areas of the Member States by state aid rules, secondary EU tax law and the Overseas Association Decision. The state aid rules and secondary EU tax law apply to the Outermost Regions, Gibraltar and the Åland Islands and not to the Overseas Countries and Territories and the Crown Dependencies, although the Savings Directive applies atypically. An amendment of the Overseas Association Decision might provide a solution. This document was prepared by Policy Department A at the request of the TAXE2 Committee.
Analyse approfondie
Auteur externe
Wessel Geursen
À propos de ce document
Type de publication
Mot-clé
- application du droit de l'UE
- collectivité d’outre-mer (France)
- commerce international
- concurrence
- construction européenne
- contrôle des aides d'État
- documentation
- droit de l'Union européenne
- droit dérivé
- ENTREPRISE ET CONCURRENCE
- FINANCES
- fiscalité
- GÉOGRAPHIE
- libre circulation des marchandises
- marché unique
- pays et territoires d'outre-mer
- pays et territoires d'outre-mer
- politique fiscale
- pouvoir exécutif et administration publique
- PTOM des Pays-Bas
- PTOM du Royaume-Uni
- UNION EUROPÉENNE
- VIE POLITIQUE
- ÉCHANGES ÉCONOMIQUES ET COMMERCIAUX
- ÉDUCATION ET COMMUNICATION
- étude de cas