Fittex

Ir-riżultati tiegħek

Qed tara 7 minn 7 riżultati

This briefing provides a legal assessment – under WTO and EU law - of three policy options for an EU carbon border adjustment mechanism. These options are, first, a carbon tax adjusted at the border; second, the inclusion of importers under the EU emission trading scheme; and, third, import tariffs on products from third countries that do not pursue climate policies in line with the Paris Agreement. In the first part of the briefing, these three policies are evaluated against the benchmark of vulnerability ...

It-tassazzjoni indiretta

Skedi Informattivi dwar l-UE 01-11-2017

It-tassazzjoni indiretta tinkludi t-taxxa fuq il-valur miżjud (VAT) u d-dazju tas-sisa fuq l-alkoħol, it-tabakk u l-enerġija. Is-sistema komuni tal-VAT hija ġeneralment applikabbli għal oġġetti u servizzi mixtrija u mibjugħa għall-użu jew il-konsum fl-UE. Dazji tas-sisa jiġu imposti fuq il-bejgħ jew l-użu ta' prodotti speċifiċi. L-attivitajiet leġiżlattivi tal-UE għandhom l-għan li jikkoordinaw u jarmonizzaw il-liġi tal-VAT u jarmonizzaw id-dazji fuq l-alkoħol, it-tabakk u l-enerġija bl-għan li jiżguraw ...

Establishing a Financial Transaction Tax in the EU

Mad-Daqqa t’Għajn 10-05-2012

There are increasing calls for the financial sector to contribute to the resolution of the financial crisis and to help prevent its repeat.

A Financial Transaction Tax for the EU

Mad-Daqqa t’Għajn 16-03-2012

There are increasing calls for the financial sector to contribute to the resolution of the financial crisis. Although efforts to introduce a Financial Transaction Tax at global level have so far failed, a proposal to introduce an EU-wide tax was put forward in 2011.

This workshop aims to prepare the upcoming discussion on the European Commission's proposal for a new Energy Tax Directive (ETD; COM(2011)169) and the subsequent report of the Committee on Economic and Monetary Affairs (ECON). It will explain background and aims of the proposal as well as possible economic and social impacts and implications for growth and competitiveness. Finally, in order to understand the practicalities of such a tax, the application of energy and CO2 taxes in Sweden are explained ...

This working document is an updated version of the study originally published in 1998 under the title 'Tax Competition in the European Union'. The General Introduction covers the recent history of tax policy within the European Union, and examines the current situation in the fields of Corporate Taxation, the Taxation of Savings, the Taxation of Labour and Indirect Taxation (VAT and excise duties). The second section - Taxes on Labour, on Income from Capital and on Corporations in the European Union ...

This study examines whether there is any evidence, for both 'direct' and 'indirect' taxes, that electronic commerce leads to tax base erosion and the establishment of business in tax havens. The briefing also looks at the impact that the growth of the Internet and electronic commerce may have on the collection of taxes. An analysis is made of the problems which make electronic commerce over the Internet so difficult to tax. This includes the internet's lack of physical location and central control ...