Influence of EU Law on Taxation in the EU Member States' Overseas Territories and Crown Dependencies
Poglobljena analiza
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.
Poglobljena analiza
Zunanji avtor
Wessel Geursen
O dokumentu
Vrsta publikacije
Ključna beseda
- dokumentacija
- enotni trg
- EVROPSKA UNIJA
- FINANCE
- fiskalna politika
- GEOGRAFIJA
- graditev Evrope
- IZOBRAŽEVANJE IN KOMUNIKACIJE
- izvajanje prava EU
- izvršilna oblast in javna uprava
- konkurenca
- mednarodna trgovina
- nadzor državnih pomoči
- obdavčenje
- ozemeljska entiteta Francije
- POLITIKA
- POSLOVANJE IN KONKURENCA
- pravo Evropske unije
- prosti pretok blaga
- sekundarna zakonodaja
- TRGOVINA
- ČDO Nizozemske
- ČDO Združenega kraljestva
- čezmorske države in ozemlja
- čezmorske države in ozemlja
- študija primera