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Los impuestos indirectos

01-02-2018

Entre los impuestos indirectos figuran el IVA y los impuestos especiales sobre el alcohol, el tabaco y la energía. El sistema común del IVA se aplica en general a los bienes y servicios que se compran y se venden para su utilización o consumo en la Unión. Los impuestos especiales se perciben sobre la venta o el uso de productos específicos. Para facilitar el buen funcionamiento del mercado interior, la Unión orienta sus acciones legislativas a la coordinación y armonización de las normas que regulan ...

Entre los impuestos indirectos figuran el IVA y los impuestos especiales sobre el alcohol, el tabaco y la energía. El sistema común del IVA se aplica en general a los bienes y servicios que se compran y se venden para su utilización o consumo en la Unión. Los impuestos especiales se perciben sobre la venta o el uso de productos específicos. Para facilitar el buen funcionamiento del mercado interior, la Unión orienta sus acciones legislativas a la coordinación y armonización de las normas que regulan el IVA, así como a la armonización de los impuestos especiales sobre el alcohol, el tabaco y la energía con vistas a garantizar el buen funcionamiento del mercado interior.

"Other revenue" in the European Union Budget

15-11-2017

The Treaty on the functioning of the European Union divides the revenue of the general budget into two main components: own resources and other revenue. However, the wording of the Treaty indicates that other revenue should remain marginal compared to the own resources in the financing of the EU budget. Today, there are three main categories of own resources: i) traditional own resources, ii) VAT-based resource and iii) GNI-based own resource. The own resources system also includes a specific mechanism ...

The Treaty on the functioning of the European Union divides the revenue of the general budget into two main components: own resources and other revenue. However, the wording of the Treaty indicates that other revenue should remain marginal compared to the own resources in the financing of the EU budget. Today, there are three main categories of own resources: i) traditional own resources, ii) VAT-based resource and iii) GNI-based own resource. The own resources system also includes a specific mechanism for correcting budgetary imbalances in favour of the United Kingdom (the UK correction). In addition, some Member States may choose not to participate in certain justice and home affairs policies. Their own resources payments are adjusted accordingly.

EU budget reform [What Think Tanks are thinking]

20-01-2017

A long-running discussion on reforming the European Union's budget gained momentum when the High-Level Group on Own Resources, led by former Italian Prime Minister Mario Monti, presented its report in January 2017. The report proposes simpler methods for funding the EU, to make it less reliant on direct contributions from Member States, and recommends that spending be focused on areas where the highest European added value can be achieved, now, for example migration and security emergencies. The ...

A long-running discussion on reforming the European Union's budget gained momentum when the High-Level Group on Own Resources, led by former Italian Prime Minister Mario Monti, presented its report in January 2017. The report proposes simpler methods for funding the EU, to make it less reliant on direct contributions from Member States, and recommends that spending be focused on areas where the highest European added value can be achieved, now, for example migration and security emergencies. The report, entitled 'Future financing of the EU', lists and examines several options for new own resources, such as a reformed VAT-linked resource, an EU corporate tax, a financial transaction tax or taxes linked to efforts to fight climate change. It also proposes to explore other revenue sources stemming directly from the EU policies and programmes. The report will be taken into consideration by the European Commission and EU Member States when they work on the EU's next long-term budget after 2020. This note offers links to reports and commentaries from some major international think tanks and research institutes on the EU budget. Some papers also discuss whether the euro area should have its own, dedicated budget.

The UK 'rebate' on the EU budget: An explanation of the abatement and other correction mechanisms

18-02-2016

The UK 'abatement', 'rebate' or 'correction' is the ad hoc mechanism that is applied to lower the UK's contribution to the EU budget, by reimbursing 66% of the country's budgetary imbalance (the difference between payments and receipts). In 2014, the rebate amounted to almost €6.1 billion, reducing the UK's national contribution by 35% – to €11.34 billion – leaving it the fourth largest national contribution. All Member States but the UK cover the costs of the rebate. Introduced in 1985, it has remained ...

The UK 'abatement', 'rebate' or 'correction' is the ad hoc mechanism that is applied to lower the UK's contribution to the EU budget, by reimbursing 66% of the country's budgetary imbalance (the difference between payments and receipts). In 2014, the rebate amounted to almost €6.1 billion, reducing the UK's national contribution by 35% – to €11.34 billion – leaving it the fourth largest national contribution. All Member States but the UK cover the costs of the rebate. Introduced in 1985, it has remained unchanged in its basic concept, and is best understood with reference to some features of the UK economy and of the common budget at that time. Each year, the amount of the rebate is determined by a complex calculation, linked to several variables and which has evolved over time to take into account developments in the EU and its financing system. Included in the Own Resources Decision, modification of which requires unanimity of the Member States, the rebate is de facto a permanent mechanism. Following the creation of the rebate, other Member States argued that their EU budgetary burden was excessive, asking for reductions in their contributions, including to their financing of the UK rebate itself. This has led to a complex system of ad hoc permanent and temporary corrections. For 2014-2020, Member States other than the UK benefiting from explicit corrections on the revenue side of the EU budget are: Austria, Denmark, Germany, the Netherlands and Sweden. Correction mechanisms have attracted a number of criticisms, not least that they make the finances of the EU more complex, less transparent, less fair and harder to reform. Past proposals to replace the existing ad hoc mechanisms with a single new one, open to any Member State meeting defined conditions in terms of budgetary imbalances, have not been successful.

Financing the EU Budget: What Does the Academic World Tell Us?

15-04-2015

The European Parliament’s position advocating a reform of the current revenue system and more genuine own resources to finance the EU budget appears to be strongly backed by academic research. There is a broad consensus that the current system to feed the EU budget is no longer viable. National contributions currently account for more or less 85% of the budget. The net payer debate is seen as misleading and polluting discussions on the EU budget. The accounting calculations on which it is based ...

The European Parliament’s position advocating a reform of the current revenue system and more genuine own resources to finance the EU budget appears to be strongly backed by academic research. There is a broad consensus that the current system to feed the EU budget is no longer viable. National contributions currently account for more or less 85% of the budget. The net payer debate is seen as misleading and polluting discussions on the EU budget. The accounting calculations on which it is based are arbitrary and do not reflect the real net benefits and costs of the EU budget. Academic research provides numerous analyses of the best options to reform the current system of own resources and to bring back the GNI resource to its initial balancing role. As Andreis and Marè (2014) stated in their conclusions, the EU budget is a key condition for the evolution of European integration, and also part of the debate on the legitimacy of the Union’s action. Indeed, debating the EU budget is actually discussing competing visions of Europe’s future. Therefore, an agreement on the future of the EU is a pre-condition for resolving the issue of financing the EU budget.

Value Added Tax (VAT) & the impact of increases

27-10-2011

Since the start of the economic crisis, VAT rates in MS have changed often, mainly increasing. It is hard to predict the effects of an increased VAT rate…

Since the start of the economic crisis, VAT rates in MS have changed often, mainly increasing. It is hard to predict the effects of an increased VAT rate…

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