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Tax transparency for intermediaries

03-07-2018

The situations highlighted by the ‘Panama papers’ and ‘Paradise papers’, among others leaks show how certain intermediaries and other providers of tax advice appear to have facilitated companies and individuals in avoiding taxation, often through complex cross-border schemes involving routing assets to, or through, offshore entities. Among the tools to fight tax avoidance and aggressive tax planning are established mechanisms for disclosure of tax information and publication of tax-relevant information ...

The situations highlighted by the ‘Panama papers’ and ‘Paradise papers’, among others leaks show how certain intermediaries and other providers of tax advice appear to have facilitated companies and individuals in avoiding taxation, often through complex cross-border schemes involving routing assets to, or through, offshore entities. Among the tools to fight tax avoidance and aggressive tax planning are established mechanisms for disclosure of tax information and publication of tax-relevant information by companies. In June 2017, the Commission adopted a proposal aimed at ensuring early information on such situations, by setting an obligation to report cross-border arrangements designed by tax intermediaries or taxpayers and by including the information collected in the automatic exchange of information between tax authorities within the European Union. The directive was adopted on 25 May 2018, and it is to be applied from 1 July 2020. Third edition. The ‘EU Legislation in Progress’ briefings are updated at key stages throughout the legislative procedure.

European high-performance computing joint undertaking

29-06-2018

Following a declaration made by seven EU Member States in March 2017, the European Commission adopted a proposal to establish a joint undertaking for high-performance computing (HPC) under Article 187 of the Treaty on the Functioning of the European Union (TFEU) on 11 January 2018. The proposed regulation would establish the joint undertaking for the period to 31 December 2026, and provide it with €486 million in EU funds from the Horizon 2020 and Connecting Europe Facility programmes as well as ...

Following a declaration made by seven EU Member States in March 2017, the European Commission adopted a proposal to establish a joint undertaking for high-performance computing (HPC) under Article 187 of the Treaty on the Functioning of the European Union (TFEU) on 11 January 2018. The proposed regulation would establish the joint undertaking for the period to 31 December 2026, and provide it with €486 million in EU funds from the Horizon 2020 and Connecting Europe Facility programmes as well as an equivalent contribution from the participating countries. The joint undertaking would be charged with the joint procurement of two pre-exascale supercomputers for the Union. It would also implement an HPC research and innovation programme to support the European HPC ecosystem in developing technologies to reach exascale performance by 2022-2023. Within the European Parliament, the Industry Committee adopted its report on 19 June 2018. It is expected that Parliament will adopt its opinion during the July 2018 plenary session. Second edition, based on an original briefing by Vincent Reillon. The ‘EU Legislation in Progress’ briefings are updated at key stages throughout the legislative procedure.

Common corporate tax base (CCTB)

15-06-2018

The European Commission has decided to re-launch the common consolidated corporate tax base (CCCTB) project in a two-step approach, with the publication on 25 October 2016 of two new interconnected proposals on a common corporate tax base (CCTB) and a common consolidated corporate tax base (CCCTB). The 2016 CCTB provides for the determination of a single set of rules for calculation of the corporate tax base. Companies operating across borders in the EU would no longer have to deal with 28 different ...

The European Commission has decided to re-launch the common consolidated corporate tax base (CCCTB) project in a two-step approach, with the publication on 25 October 2016 of two new interconnected proposals on a common corporate tax base (CCTB) and a common consolidated corporate tax base (CCCTB). The 2016 CCTB provides for the determination of a single set of rules for calculation of the corporate tax base. Companies operating across borders in the EU would no longer have to deal with 28 different sets of national rules when calculating their taxable profits. The intention is that the proposed CCTB is a step on the way towards re-establishing the link between taxation and the place where profits are made, via an apportionment formula to be introduced through the new CCCTB proposal. The legislative proposal falls under the consultation procedure. In the European Parliament, it was assigned to the Economic and Monetary Affairs Committee. The committee adopted its report on 21 February 2018. Parliament adopted its opinion in plenary on 15 March 2018. The proposal is now in the hands of the Council. Third edition, based on an original briefing by Gustaf Gimdal. The ‘EU Legislation in Progress’ briefings are updated at key stages throughout the legislative procedure.

Value added tax: Administrative cooperation and combating fraud

15-02-2018

This proposal was part of a package of proposed EU legislation that aims to modernise the VAT regime for cross-border B2C e-commerce. It provides the basis for the underlying IT infrastructure and the necessary cooperation by Member States to ensure the success of the extension of the mini-one-stop-shop (MOSS). It contains provisions relating to – among other things – the exchange of information between competent authorities of Member States, and the control of transactions and taxable persons, as ...

This proposal was part of a package of proposed EU legislation that aims to modernise the VAT regime for cross-border B2C e-commerce. It provides the basis for the underlying IT infrastructure and the necessary cooperation by Member States to ensure the success of the extension of the mini-one-stop-shop (MOSS). It contains provisions relating to – among other things – the exchange of information between competent authorities of Member States, and the control of transactions and taxable persons, as well as Member States granting to the Commission access to statistical information contained in their electronic systems. The regulation, significantly amended, was adopted by the Council – after consulting the European Parliament – on 5 December 2017. It is accompanied by Council Directive 2017/2455, which amends Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods; see our separate briefing on this dossier – 2016/0370(CNS). Final edition. The ‘EU Legislation in Progress’ briefings are updated at key stages throughout the legislative procedure.

Amending VAT rules on distance sales

15-02-2018

Since 1 January 2015, for some mobile transactions linked to telecommunications, broadcasting and electronically supplied services to non-taxable persons (business-to-consumer, B2C), the destination principle is applicable for value added tax – i.e. the VAT should be paid to the Member State where the consumer is located, via the mini-one-stop-shop (MOSS) portal. In its VAT digital single market package, published on 1 December 2016, the Commission proposed to extend payment possibilities through ...

Since 1 January 2015, for some mobile transactions linked to telecommunications, broadcasting and electronically supplied services to non-taxable persons (business-to-consumer, B2C), the destination principle is applicable for value added tax – i.e. the VAT should be paid to the Member State where the consumer is located, via the mini-one-stop-shop (MOSS) portal. In its VAT digital single market package, published on 1 December 2016, the Commission proposed to extend payment possibilities through MOSS to online supply of goods and cross-border services to final consumers. The portal would also be extended to include payment for imports of small consignments of a value not exceeding €150. The directive, significantly amended, was adopted by the Council – after consulting the European Parliament– on 5 December 2017. It is accompanied by Council Regulation 2017/2454. See also our separate briefing on the parallel dossier on improving administrative cooperation on VAT issues: 2016/0371(CNS). Second edition. The ‘EU Legislation in Progress’ briefings are updated at key stages throughout the legislative procedure.

Coiste Eacnamaíoch agus Sóisialta na hEorpa

01-10-2017

Is comhlacht comhairleach de chuid an Aontais Eorpaigh é Coiste Eacnamaíoch agus Sóisialta na hEorpa (CESE). Tá sé comhdhéanta de 350 comhalta. Tá a chuid tuairimí ag teastáil ar bhonn comhairliúchán éigeantach sna réimsí atá leagtha síos leis na Conarthaí nó ar bhonn comhairliúchán deonach arna dhéanamh ag an gCoimisiún, ag an gComhairle nó ag an bParlaimint. Féadfaidh sé tuairimí a eisiúint freisin as a stuaim féin. Níl a chomhaltaí faoi cheangal ag aon treoracha. Beidh siad go hiomlán neamhspleách ...

Is comhlacht comhairleach de chuid an Aontais Eorpaigh é Coiste Eacnamaíoch agus Sóisialta na hEorpa (CESE). Tá sé comhdhéanta de 350 comhalta. Tá a chuid tuairimí ag teastáil ar bhonn comhairliúchán éigeantach sna réimsí atá leagtha síos leis na Conarthaí nó ar bhonn comhairliúchán deonach arna dhéanamh ag an gCoimisiún, ag an gComhairle nó ag an bParlaimint. Féadfaidh sé tuairimí a eisiúint freisin as a stuaim féin. Níl a chomhaltaí faoi cheangal ag aon treoracha. Beidh siad go hiomlán neamhspleách i bhfeidhmiú a ndualgas, ar mhaithe le leas coiteann an Aontais.

Revision of the 'Eurovignette' directive

26-09-2017

The IA contains a wealth of information, data and research, both internal and external, but some parts of the complex analysis lack clarity and coherence. The extensive quantitative estimations are not always comparable in structure and thus difficult to relate to each other. The potential contribution of the options to the reduction of CO2 emissions and to the REFIT exercise remains vague, as well as their impact on SMEs. The IA concludes that higher revenues, better road quality and considerable ...

The IA contains a wealth of information, data and research, both internal and external, but some parts of the complex analysis lack clarity and coherence. The extensive quantitative estimations are not always comparable in structure and thus difficult to relate to each other. The potential contribution of the options to the reduction of CO2 emissions and to the REFIT exercise remains vague, as well as their impact on SMEs. The IA concludes that higher revenues, better road quality and considerable environmental and social benefits would compensate for the regulatory and compliance costs of the initiatives. At the same time, it acknowledges that under all options the impacts of the proposals are uncertain because the introduction of tolls remains voluntary and subject to national policy orientations.

'Monti' Group's first assessment of EU own resources

04-02-2015

The 'own resources' system, which ensures the financing of EU policies, has advantages such as reliability in providing the necessary resources, but has also attracted a number of criticisms, not least for its complexity and lack of real financial autonomy. The European Parliament (EP), which has little say in the design of the system, has long pushed for its reform. The aim is not to increase the size of the EU budget, but to focus it on issues of European common interest and to tap its full economic ...

The 'own resources' system, which ensures the financing of EU policies, has advantages such as reliability in providing the necessary resources, but has also attracted a number of criticisms, not least for its complexity and lack of real financial autonomy. The European Parliament (EP), which has little say in the design of the system, has long pushed for its reform. The aim is not to increase the size of the EU budget, but to focus it on issues of European common interest and to tap its full economic potential. However, the relevant decision-making process (unanimity and ratification by all Member States) represents a significant obstacle to reform. As part of the deal on the EU's Multiannual Financial Framework (MFF) for 2014-20, the EP, the Council and the European Commission have created a high-level group (HLG) on own resources. For the first time, an inter-institutional forum is tasked with a thorough review of the system. In December 2014, the HLG, chaired by Mario Monti, presented its first assessment report, which looks at the key features of the system and at recent reform attempts. In addition, the HLG sketches out the methodological approach that will guide its work, noting that the viability of reform recommendations will depend not only on the economic soundness of the proposals but also on careful consideration of the institutional and political aspects of the reform process. In 2016, the HLG will present the final outcome of its analysis, which national parliaments are expected to assess. The same year, in parallel with the planned review of the 2014-20 MFF, the Commission will examine whether the outcome of the work justifies new initiatives in the field of own resources, with possible reform of the financing of the EU budget for the period covered by the next MFF.

Imeachtaí atá ar na bacáin

03-03-2020
Demographic Outlook for the EU in 2020: Understanding population trends in the EU
Imeacht eile -
EPRS
05-03-2020
Has the EU become a regulatory superpower? How it's rules are shaping global markets
Imeacht eile -
EPRS

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