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Posredna obdavčitev

Kratki vodnik po EU 09-01-2024

K posrednim davkom sodita davek na dodano vrednost in trošarine za alkohol, tobak in energijo. Skupni sistem davka na dodano vrednost v splošnem velja za blago in storitve, ki se kupujejo in prodajajo za uporabo v Evropski uniji. Trošarine se obračunavajo pri prodaji ali uporabi specifičnih izdelkov. Zakonodajne dejavnosti Evropske unije se osredotočajo na usklajevanje in približevanje zakonodaje o tem davku, pa tudi na harmonizacijo trošarin za alkohol, tobak in energijo, s čimer bi zagotovili dobro ...

Zakonodaja Evropske unije področja neposredne obdavčitve ne ureja neposredno. Kljub temu pa več direktiv in sodna praksa Sodišča Evropske unije (Sodišče) pomagajo pri oblikovanju harmoniziranih standardov za obdavčitev podjetij in fizičnih oseb. Poleg tega so bili sprejeti ukrepi za preprečevanje utaje davkov in dvojne obdavčitve.

Splošna davčna politika

Kratki vodnik po EU 14-12-2023

Obdavčevanje je prepuščeno državam članicam, saj ima Evropska unija na tem področju le omejene pristojnosti. Davčna politika na ravni Unije ne sme ovirati nemotenega delovanja enotnega trga, zato je bila harmonizacija posrednega obdavčenja obravnavana prej kot neposredno obdavčenje. Sledil je boj proti škodljivim davčnim utajam in izogibanju davkom. Države članice morajo davčno zakonodajo EU sprejeti soglasno. Evropski parlament pa ima pravico, da na tem področju poda mnenje. Pri proračunskih vprašanjih ...

Institucije ekonomske in monetarne unije

Kratki vodnik po EU 22-11-2023

Institucije ekonomske in monetarne unije nosijo glavno odgovornost pri določanju evropske monetarne politike, odločitvah o izdaji evra in stabilnosti cen v EU. Te institucije so: Evropska centralna banka (ECB), Evropski sistem centralnih bank (ESCB), Ekonomsko-finančni odbor, Euroskupina in Svet za ekonomske in finančne zadeve (ECOFIN).

The European Parliament, the Council and the European Commission have committed to listen to Europeans and to follow up, within their sphere of competences, on the recommendations made. In this framework, four European Citizens’ Panels have been organized to allow citizens to jointly think about the future they want for the European Union • Panel 1 - "Stronger economy, social justice, jobs, education, culture, sport, digital transformation" • Panel 2 - "EU democracy, values, rights, rule of law ...

Executive Vice-President Dombrovskis and Commissioners Schmit and Gentiloni have been invited to an Economic Dialogue on the launch of the 2022 European Semester, in line with the relevant EU law. This briefing note covers the main elements of the 2022 European Semester Package proposed by the Commission. It gives also an overview of the implementation of the Recovery and Resilience Facility, the Stability and the Growth Pact, the Macro-economic Imbalances Procedure, the Joint Employment Guidelines ...

Bruno Le Maire, Minister of the Economy, Finance and the Recovery of France, is participating in the ECON Committee in his capacity of President of the ECOFIN Council during the French Presidency (January-June 2022). In accordance with the Treaty of the Union, “Member States shall regard their economic policies as a matter of common concern and shall coordinate them within the Council”. This briefing provides an overview of the French presidency priorities in ECON matters, including the Council ...

BUDG-ECON Committee meeting on 13 December 2021 Executive Vice-President Dombrovskis and Commissioner Gentiloni have been invited to the fourth Recovery and Resilience Dialogue under the Recovery and Resilience Facility Regulation. This briefing first provides an overview of the Recovery and Resilience Plans, presenting observations and figures based on publicly available information. Further sections deal with the pending assessment of some Recovery and Resilience Plans; the implementation of ...

This document provides an overview of key developments under the preventive and corrective arms of the Stability and Growth Pact on the basis of the latest Commission and Council decisions and recommendations in the framework of the Stability and Growth Pact and the latest European Commission economic forecasts. This document is regularly updated.

This document compares key figures included in the 2022 Draft Budgetary Plans (DBPs), as submitted to the European Commission (EC) by the Euro Area Member States by mid of October 2021, with those of the autumn 2021 forecasts by the EC and the key figures included in the 2021 Stability Programmes (SPs), as submitted by the Euro Area Member States by end of April 2021, with the those of the 2021 spring forecasts by the EC. The EC is expected to adopt its opinions on the 2022 DBPs by end of November ...