62

résultat(s)

Mot(s)
Type de publication
Domaine politique
Mot-clé
Date

Lutte contre la fraude à la TVA dans le domaine du commerce électronique

10-12-2019

Les modifications apportées au cadre réglementaire en matière de taxe sur la valeur ajoutée (TVA) pour le commerce électronique ont instauré le principe de destination pour les transactions transfrontières entre professionnels et consommateurs (B2C). L’identification des entreprises en ligne qui fournissent des biens et des services à des clients établis dans d’autres États membres sera essentielle pour garantir le respect des règles en matière de TVA et lutter contre la fraude à la TVA dans le domaine ...

Les modifications apportées au cadre réglementaire en matière de taxe sur la valeur ajoutée (TVA) pour le commerce électronique ont instauré le principe de destination pour les transactions transfrontières entre professionnels et consommateurs (B2C). L’identification des entreprises en ligne qui fournissent des biens et des services à des clients établis dans d’autres États membres sera essentielle pour garantir le respect des règles en matière de TVA et lutter contre la fraude à la TVA dans le domaine du commerce électronique. Le Parlement votera sur deux propositions de la Commission en plénière en décembre.

EU listing of tax havens

21-10-2019

Broadly speaking, 'tax havens' provide taxpayers, both legal and natural persons, with opportunities for tax evasion or avoidance, while their secrecy and opacity also serves to disguise the origins of the proceeds of illegal and criminal activities. One might ask why establishing a list of tax havens or high-risk countries is useful. Drawing up such lists began with action to end harmful tax practices arising from the discrepancy between the global reach of financial flows and the geographically ...

Broadly speaking, 'tax havens' provide taxpayers, both legal and natural persons, with opportunities for tax evasion or avoidance, while their secrecy and opacity also serves to disguise the origins of the proceeds of illegal and criminal activities. One might ask why establishing a list of tax havens or high-risk countries is useful. Drawing up such lists began with action to end harmful tax practices arising from the discrepancy between the global reach of financial flows and the geographically limited scope of jurisdictions that match or exist inside national borders. However we refer to tax havens, they all have one thing in common: they allow individuals or organisations to escape from taxation. Distinctive characteristics of tax havens include low or zero taxation, fictitious residences (with no bearing on reality) and tax secrecy. The latter two are key methods for hiding ultimate beneficial owners. In the EU, the process of adopting a common list of non-cooperative tax jurisdictions was initiated as part of efforts to further good tax governance, and its external dimension. On 5 December 2017, the Council adopted a first common list resulting from the assessment of third countries against distinctive criteria. Pursuing the assessment process, the Council has updated the list on the basis of commitments received, while also reviewing countries that had not yet been assessed. This briefing updates an earlier one, from May 2018 – itself an updated and extended version of a briefing from December 2017: ‘Understanding the rationale for compiling “tax haven” lists', PE 614.633 – to take account of the changes in the lists since that date.

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.

Les politiques de l’Union – Au service des citoyens: Lutte contre la fraude fiscale

28-06-2019

Au cours des cinq dernières années, la politique fiscale et la lutte contre la fraude fiscale ont été particulièrement mises en avant à la suite des fuites d’informations successives et des enquêtes journalistiques sur le sujet. L’hostilité envers les pratiques fiscales préjudiciables s’en est vue renforcée, notamment depuis la récession et les restrictions budgétaires qui en ont résulté. La lutte contre la fraude fiscale vise à recouvrer les recettes qui n’ont pas été versées aux pouvoirs publics ...

Au cours des cinq dernières années, la politique fiscale et la lutte contre la fraude fiscale ont été particulièrement mises en avant à la suite des fuites d’informations successives et des enquêtes journalistiques sur le sujet. L’hostilité envers les pratiques fiscales préjudiciables s’en est vue renforcée, notamment depuis la récession et les restrictions budgétaires qui en ont résulté. La lutte contre la fraude fiscale vise à recouvrer les recettes qui n’ont pas été versées aux pouvoirs publics. Elle a également pour objectif de faire en sorte que les fraudeurs ne bénéficient pas d’un avantage par rapport aux contribuables qui respectent leurs obligations, garantissant ainsi l’équité fiscale entre tous les contribuables. Les impôts non payés entraînent une réduction des budgets nationaux et du budget de l’Union européenne. Si l’ampleur des impôts non payés est, par nature, difficile à déterminer, les évaluations donnent à penser que les montants sont élevés. L’opinion des citoyens concernant l’engagement de l’Union dans la lutte contre la fraude fiscale s’est améliorée, mais, dans chaque État membre, une majorité de la population souhaite toujours voir cet engagement renforcé. Malgré cette amélioration, cet engagement reste toujours bien en deçà des attentes des citoyens. Les réponses apportées aux ordres de priorité et aux attentes des citoyens de l’Union peuvent encore être perfectionnées. La lutte contre la fraude fiscale compte parmi les objectifs communs des États membres et de l’Union. Relevant du domaine de la politique fiscale, cette lutte reste étroitement liée à la souveraineté des États membres, protégée par l’exigence de l’unanimité et par une procédure législative spéciale en vertu de laquelle les questions fiscales demeurent strictement sous le contrôle du Conseil. Tel a été le cas depuis les débuts de l’Union, malgré les propositions visant à modifier légèrement le cadre fiscal. Les lacunes ayant été déterminées avec plus de précision, les discussions ont été relancées lors des derniers discours sur l’état de l’Union prononcés par le président de la Commission européenne devant le Parlement européen. La lutte contre la fraude fiscale ne consiste pas seulement à lutter contre les comportements illégaux; il s’agit également de dissuader les fraudeurs et de prendre des mesures pour renforcer le respect des lois fiscales. Il est ainsi nécessaire de revoir en profondeur les dispositions fiscales afin de les améliorer en les adaptant à l’ampleur et aux caractéristiques de la fraude fiscale telle qu’elle existe et à mesure qu’elle évolue. En dépit des contributions notables apportées pendant la législature 2014-2019, il reste du travail à accomplir, notamment en raison de toutes les dispositions qui doivent être mises en œuvre, appliquées, contrôlées et, si nécessaire, mises à jour afin de s’adapter à la variabilité de la fraude fiscale et de suivre l’évolution numérique au niveau mondial. Le présent document est une mise à jour d’une note plus ancienne, publiée avant les élections européennes de 2019.

Detailed technical measures for the definitive VAT system for cross-border goods trade

20-06-2019

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 ...

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 EU VAT system and make it less vulnerable to fraud, as described in the April 2016 VAT action plan. The proposal, adopted on 25 May 2018, would amend the VAT Directive (Directive 2006/112/EC), to introduce detailed technical measures for the definitive VAT system for intra-EU business to business (B2B) trade in goods. The present proposal follows and complements the adoption of Council Directive (EU) 2018/1910 on 4 December 2018. The Parliament adopted its position on the proposal on 12 February 2019; the Council has yet to finalise its position. Third edition of a briefing originally drafted by Ana Claudia Alfieri, and subsequently updated by Laura Puccio. The 'EU Legislation in Progress' briefings are updated at key stages throughout the legislative procedure.

Public country-by-country reporting by multinational enterprises

26-04-2019

Tax transparency has gained particular importance as a tool in the fight against tax avoidance and tax evasion, particularly in the field of corporate income tax and aggressive tax planning. Cooperation between tax authorities aims at allowing them to obtain information covering the global business of multinational enterprises (MNEs), and progress has already been made in this area. A further step in tax transparency would be to broaden it by providing publicly available information relating to tax ...

Tax transparency has gained particular importance as a tool in the fight against tax avoidance and tax evasion, particularly in the field of corporate income tax and aggressive tax planning. Cooperation between tax authorities aims at allowing them to obtain information covering the global business of multinational enterprises (MNEs), and progress has already been made in this area. A further step in tax transparency would be to broaden it by providing publicly available information relating to tax paid at the place where profits are actually made. Public country-by-country reporting (CBCR) is the publication of a defined set of facts and figures by large MNEs, thereby providing the public with a global picture of the taxes MNEs pay on their corporate income. The proposal is being considered by the European Parliament (EP) and the Council. In the EP, the amendments put forward by the ECON and JURI committees were voted on 4 July 2017. In the absence of a Council position enabling negotiations on the proposal, the Parliament adopted its position at first reading in plenary on 27 March 2019. Third edition. The ‘EU Legislation in Progress’ briefings are updated at key stages throughout the legislative procedure.

Rapport de la commission spéciale TAX3

20-03-2019

La commission spéciale sur la criminalité financière, la fraude fiscale et l’évasion fiscale (TAX3) a été mise en place en mars 2018 afin de poursuivre et de compléter les travaux menés par le Parlement depuis 2014. Son rapport, soumis au débat de la plénière pendant la session parlementaire de mars II, s’appuie sur la pertinence au long cours de ces questions et sur les progrès réalisés, et tient compte du travail qui reste à accomplir pour lutter contre la criminalité financière, l’évasion fiscale ...

La commission spéciale sur la criminalité financière, la fraude fiscale et l’évasion fiscale (TAX3) a été mise en place en mars 2018 afin de poursuivre et de compléter les travaux menés par le Parlement depuis 2014. Son rapport, soumis au débat de la plénière pendant la session parlementaire de mars II, s’appuie sur la pertinence au long cours de ces questions et sur les progrès réalisés, et tient compte du travail qui reste à accomplir pour lutter contre la criminalité financière, l’évasion fiscale et la fraude fiscale. Il ouvre également la voie à d’autres mesures de surveillance et de suivi.

Understanding money laundering through real estate transactions

04-02-2019

Money laundering through real estate transactions integrates black funds into the legal economy while providing a safe investment. It allows criminals to enjoy assets and derived funds having camouflaged the origin of the money used for payment. A number of techniques are used, namely cash or opaque financing schemes, overvalued or undervalued prices, and non-transparent companies and trusts or third parties that act as legal owners. Among the possible indicators are geographical features (such as ...

Money laundering through real estate transactions integrates black funds into the legal economy while providing a safe investment. It allows criminals to enjoy assets and derived funds having camouflaged the origin of the money used for payment. A number of techniques are used, namely cash or opaque financing schemes, overvalued or undervalued prices, and non-transparent companies and trusts or third parties that act as legal owners. Among the possible indicators are geographical features (such as the distance between the property and the buyer and their actual geographical centre of interest). In order to assess the existence of a money-laundering risk, concrete assessments of transactions and a customer's situation provide indications that help raise red flags and trigger reporting obligations. The anti-money-laundering recommendations set out by the international Financial Action Task Force (FAFT) are implemented in the European Union (EU) by means of coordinated provisions (chiefly the Anti-money-laundering Directive). Customer due diligence and reporting of suspicious transactions are tools to address money laundering. Real estate transactions involve both non-financial and financial sector parties operating under different legal requirements. Yet, reporting of suspicious transactions in real estate is limited, leaving ample room for improvement. Improvement is all the more necessary inasmuch as money laundering in general, and in the real estate sector in particular, has a major socio-economic impact, the magnitude of which is difficult to quantify. Awareness is however growing as a result not least of high profile examples of money laundering through real estate in a number of EU cities.

Reduced VAT rate for e-publications

19-12-2018

The fact that print and digital publications have been subject to separate value added tax (VAT) rates essentially means that products that are considered to be comparable and substitutable have been treated differently to one another. This situation resulted from rules which, on the one hand, allowed Member States to apply reduced rates to printed publications, but on the other excluded this possibility for digital publications. In addition, the evolution in the VAT framework means that VAT on digital ...

The fact that print and digital publications have been subject to separate value added tax (VAT) rates essentially means that products that are considered to be comparable and substitutable have been treated differently to one another. This situation resulted from rules which, on the one hand, allowed Member States to apply reduced rates to printed publications, but on the other excluded this possibility for digital publications. In addition, the evolution in the VAT framework means that VAT on digital services should be levied in the Member State where the consumer is based (thus protecting the single market from application of different rates within a Member State because of the different location of providers). The question of broadening the possibility to apply reduced rates to all publications, be they print or digital, was addressed as part of the VAT digital single market package. The amendment to the VAT directive was adopted by the Council on 6 November 2018, after the European Parliament had delivered its opinion on 1 June 2017. The new rules allow Member States to apply the reduced rate to e-publications, as from 4 December 2018.

VAT for small enterprises

25-10-2018

Value added tax (VAT) is a consumption tax borne by the final consumers and collected by businesses as taxable persons. Businesses have VAT administrative obligations and act as VAT collectors. This generates compliance costs that are higher for small and medium-sized enterprises (SMEs) than for bigger businesses, in spite of the small business exemption, especially in the case of cross-border activities. The proposal for a revision of the VAT Directive relating to the common system of value added ...

Value added tax (VAT) is a consumption tax borne by the final consumers and collected by businesses as taxable persons. Businesses have VAT administrative obligations and act as VAT collectors. This generates compliance costs that are higher for small and medium-sized enterprises (SMEs) than for bigger businesses, in spite of the small business exemption, especially in the case of cross-border activities. The proposal for a revision of the VAT Directive relating to the common system of value added tax as regards the special scheme for small enterprises simplifies the rules, so as to reduce VAT compliance costs for SMEs by introducing simpler measures regarding invoicing, VAT registration, accounting and returns for SMEs, whether they operate in wholly domestic markets only or also across borders in the EU. The legislative proposal falls under the consultation procedure. The European Parliament adopted its resolution on 11 September 2018, and the proposal is now with the Council. Second edition. The ‘EU Legislation in Progress’ briefings are updated at key stages throughout the legislative procedure. Please note this document has been designed for on-line viewing.

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