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When businesses start operating cross-border, they are faced with a new and unfamiliar corporate tax system in each EU Member State. As a result, businesses with cross-border activities have to spend time and resources on understanding and complying with complex local corporate tax rules. This represents a significant administrative burden for those companies, increases the risk of double taxation and discourages companies from taking full advantage of the single market. On 12 September 2023, the ...

The rise of e-commerce has required the system of value-added tax (VAT) to adapt and ensure that the rules allow for a smooth and fraud-proof transaction between customer and seller. The major overhaul of the VAT rules for e-commerce in 2021 introduced a series of important simplifications for businesses, such as the creation of an import one-stop shop (IOSS). The IOSS allows businesses to declare and remit VAT on all their business-to-consumer (B2C) distance sales of imported goods across the EU ...

This study aims at quantifying and comparing tax compliance costs burdening private businesses in the European Union by reviewing the available empirical literature and data with a focus on small and medium-sized enterprises. Data as well as methodological challenges are discussed and used to identify best-practice tax systems in Europe. We highlight differences in compliance costs met by firms of differing sizes, engaging or not in cross-border trade and for different tax types.

While shell companies – company entities that have no or minimal economic activity – can serve useful commercial and business functions, they are sometimes abused by companies or individuals for aggressive tax planning or tax evasion. To ensure sustainable public finances under the exceptional circumstances imposed by the COVID-19 pandemic, in December 2021 the European Commission presented a directive on preventing shell companies from misusing their structure for tax purposes ('Unshell'). The proposal ...

A quarter of all tax revenue in the EU is collected in Germany alone. Given the country's weight in the EU economy, the German tax system plays a key role in facilitating cross-border trade and company growth in the EU, and in strengthening the EU-wide fight against abusive tax practices. However, the publication of the 'cum ex files' in 2018 revealed that Germany had lost billions in tax revenue because of aggressive dividend arbitrage practices.

Taxation in times of high inflation

W skrócie 21-10-2022

A sustained period of high inflation will impact the total sum of a country's tax receipts and the overall composition of its tax revenue. In particular, an overall rise in consumer prices will automatically push up value added tax (VAT) receipts. In response to the current rise in prices, notably for energy, the European Commission has issued guidance to clarify the options available to Member States under EU tax law to support struggling households and businesses.

More flexible VAT rates

Briefing 26-09-2022

Value added tax (VAT) is an important source of revenue for national governments and the European Union (EU) budget and, from an economic point of view, a very efficient consumption tax. However, the rules governing value added tax as applied to intra-Community trade are almost 30 years old and the current common EU VAT system is both complicated and vulnerable to fraud. Businesses doing cross-border trade face high compliance costs and the administrative burden of national tax administrations is ...

While business tax incentives are used widely, concerns have been raised in recent years regarding their effectiveness, their impact on public finances and whether they could potentially distort the EU single market. With important innovation challenges ahead relating to the green and digital twin transition, tax incentives are increasingly being used to boost investment in the area of research and development.

Reforma polityki UE w zakresie szkodliwych praktyk podatkowych nabrała większego znaczenia z kilku powodów: znaczna utrata dochodów spowodowana uchylaniem się od opodatkowania i unikaniem opodatkowania – podczas gdy państwa członkowskie zmagają się z ogromnymi skutkami gospodarczymi pandemii – presja publiczna i parlamentarna oraz kilka głośnych przypadków ujawnienia wątpliwych praktyk podatkowych. Jesienią 2020 r. Podkomisja do Spraw Podatkowych (FISC) wszczęła procedurę z własnej inicjatywy, a ...

This study scrutinises the tax treatment of professional football players' remuneration throughout the European Union. It does so on the basis of a comparative analysis of selected country schemes. It draws conclusions and formulates suggestions for a future European Union approach.