Influence of EU Law on Taxation in the EU Member States' Overseas Territories and Crown Dependencies
Analiżi fil-Fond
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.
Analiżi fil-Fond
Awtur estern
Wessel Geursen
Dwar dan id-dokument
Tip ta’ pubblikazzjoni
Kelma għat-tiftix
- applikazzjoni tal-liġi tal-UE
- dokumentazzjoni
- dritt tal-Unjoni Ewropea
- EDUKAZZJONI U KOMUNIKAZZJONI
- FINANZI
- IMPRIŻA U KOMPETIZZJONI
- kollettività barranija Franċiża
- kompetizzjoni
- kontroll tal-għajnuna mill-Istat
- kostruzzjoni Ewropea
- KUMMERĊ
- kummerċ internazzjonali
- leġiżlazzjoni sekondarja
- moviment liberu tal-merkanzija
- Pajjiżi barranin tar-Renju ta’ l-Olanda
- pajjiżi u territorji barranin
- Pajjiżi u territorji barranin Britanniċi
- pajjiżi u territorji ekstra-Ewropej
- POLITIKA
- politika fiskali
- setgħa eżekuttiva u servizz pubbliku
- studju tal-każijiet
- suq uniku
- tassazzjoni
- UNJONI EWROPEA
- ĠEOGRAFIJA