25

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Servicios de los departamentos temáticos (La Comisión ECON en el punto de mira)

14-06-2019

El Departamento Temático A proporciona asesoramiento de gran calidad, análisis actualizados y estudios independientes a las comisiones a las que apoya, a saber, ECON, EMPL, ENVI, ITRE e IMCO. El presente folleto se centra en los servicios que el Departamento Temático ofrece a la Comisión ECON.

El Departamento Temático A proporciona asesoramiento de gran calidad, análisis actualizados y estudios independientes a las comisiones a las que apoya, a saber, ECON, EMPL, ENVI, ITRE e IMCO. El presente folleto se centra en los servicios que el Departamento Temático ofrece a la Comisión ECON.

Informe de la Comisión Especial TAX3

20-03-2019

La Comisión Especial sobre Delitos Financieros y Evasión y Elusión Fiscales (TAX3) del Parlamento Europeo se creó en marzo de 2018 para proseguir y complementar la labor realizada en el PE desde 2014. En su informe, presentado para debate en el período parcial de sesiones de marzo II del Parlamento Europeo, se hace balance de la persistente actualidad de esas cuestiones y de los progresos realizados, así como de lo que queda por hacer en la lucha contra los delitos financieros, la evasión fiscal ...

La Comisión Especial sobre Delitos Financieros y Evasión y Elusión Fiscales (TAX3) del Parlamento Europeo se creó en marzo de 2018 para proseguir y complementar la labor realizada en el PE desde 2014. En su informe, presentado para debate en el período parcial de sesiones de marzo II del Parlamento Europeo, se hace balance de la persistente actualidad de esas cuestiones y de los progresos realizados, así como de lo que queda por hacer en la lucha contra los delitos financieros, la evasión fiscal y la elusión fiscal. Asimismo, dicho informe prepara el camino para nuevas actuaciones en materia de supervisión y seguimiento.

Study in focus: VAT Fraud - Economic impact, challenges and policy issues

15-03-2019

This note, prepared by Policy department A, summarises the main findings, conclusions and recommendations presented in the study on Vat Fraud which was published in October 2018.

This note, prepared by Policy department A, summarises the main findings, conclusions and recommendations presented in the study on Vat Fraud which was published in October 2018.

Policy Departments' Monthly Highlights - March 2019

11-03-2019

In this edition of the newsletter, Jean Arthuis and Ingeborg Grässle, Chairs of the BUDG and the CONT committees respectively, present the priorities of both committees and describe several examples of good joint efforts made in the course of the legislative term. Other issues dealt with in this edition include performance based budgeting, sustainable development, taxation, agriculture and cooperation with the Council. Forthcoming publications and events are also announced.

In this edition of the newsletter, Jean Arthuis and Ingeborg Grässle, Chairs of the BUDG and the CONT committees respectively, present the priorities of both committees and describe several examples of good joint efforts made in the course of the legislative term. Other issues dealt with in this edition include performance based budgeting, sustainable development, taxation, agriculture and cooperation with the Council. Forthcoming publications and events are also announced.

Impact of Digitalisation on International Tax Matters

15-02-2019

This paper was prepared by Policy Department A at the request of the Committee on Financial Crimes, Tax Evasion and Tax Avoidance (TAX3) to discuss tax challenges posed by digitalisation, especially regarding new business models and value creation process, the impact of Base Erosion and Profit Shifting (BEPS) actions, unilateral measures and recent tax developments in the European Union (EU) and the United States (US) while evaluating alternative approaches to reform the international tax system ...

This paper was prepared by Policy Department A at the request of the Committee on Financial Crimes, Tax Evasion and Tax Avoidance (TAX3) to discuss tax challenges posed by digitalisation, especially regarding new business models and value creation process, the impact of Base Erosion and Profit Shifting (BEPS) actions, unilateral measures and recent tax developments in the European Union (EU) and the United States (US) while evaluating alternative approaches to reform the international tax system and highlighting difficulties and opportunities presented by Blockchain and collaborative economy for international taxation.

Autor externo

Eli Hadzhieva

Reduced VAT rate for e-publications

19-12-2018

The fact that print and digital publications have been subject to separate value added tax (VAT) rates essentially means that products that are considered to be comparable and substitutable have been treated differently to one another. This situation resulted from rules which, on the one hand, allowed Member States to apply reduced rates to printed publications, but on the other excluded this possibility for digital publications. In addition, the evolution in the VAT framework means that VAT on digital ...

The fact that print and digital publications have been subject to separate value added tax (VAT) rates essentially means that products that are considered to be comparable and substitutable have been treated differently to one another. This situation resulted from rules which, on the one hand, allowed Member States to apply reduced rates to printed publications, but on the other excluded this possibility for digital publications. In addition, the evolution in the VAT framework means that VAT on digital services should be levied in the Member State where the consumer is based (thus protecting the single market from application of different rates within a Member State because of the different location of providers). The question of broadening the possibility to apply reduced rates to all publications, be they print or digital, was addressed as part of the VAT digital single market package. The amendment to the VAT directive was adopted by the Council on 6 November 2018, after the European Parliament had delivered its opinion on 1 June 2017. The new rules allow Member States to apply the reduced rate to e-publications, as from 4 December 2018.

Latvia Cracks Down on Unscrupulous Banking

13-12-2018

This briefing, provided by Policy department A, discusses the Latvian banking system and its exposure to money laundering risks. It was prepared following the European Parliament’s Financial Crimes, Tax Evasion and Tax Avoidance Committee (TAX3) delegation visit to Latvia in August 2018.

This briefing, provided by Policy department A, discusses the Latvian banking system and its exposure to money laundering risks. It was prepared following the European Parliament’s Financial Crimes, Tax Evasion and Tax Avoidance Committee (TAX3) delegation visit to Latvia in August 2018.

Una fiscalidad justa para la economía digital

05-12-2018

Con el fin de que las normas fiscales se adapten a la economía digital, la Comisión Europea propuso dos directivas del Consejo en marzo de 2018: una solución a corto plazo, que se conseguirá mediante un impuesto provisional sobre los servicios digitales que grava los ingresos de determinados servicios digitales, y una reforma permanente de las normas del impuesto sobre sociedades, sobre la base del concepto de «presencia digital significativa». Se prevé que el Parlamento Europeo someta a votación ...

Con el fin de que las normas fiscales se adapten a la economía digital, la Comisión Europea propuso dos directivas del Consejo en marzo de 2018: una solución a corto plazo, que se conseguirá mediante un impuesto provisional sobre los servicios digitales que grava los ingresos de determinados servicios digitales, y una reforma permanente de las normas del impuesto sobre sociedades, sobre la base del concepto de «presencia digital significativa». Se prevé que el Parlamento Europeo someta a votación dichas propuestas durante su periodo parcial de sesiones de diciembre.

VAT Fraud: Economic Impact, Challenges and Policy Issues

15-10-2018

Each year, the EU Member States lose billions of euros in VAT revenues on account of fraud. As the EU VAT system is undergoing profound modernisation, this study seeks (i) to take stock of the current state of play, (ii) to assess the current regulatory framework and the proposals under discussion, and (iii) to offer a selection of recommendations. An initial conclusion is that, while the European Commission has put a considerable amount of work into the modernisation of the EU VAT system, remaining ...

Each year, the EU Member States lose billions of euros in VAT revenues on account of fraud. As the EU VAT system is undergoing profound modernisation, this study seeks (i) to take stock of the current state of play, (ii) to assess the current regulatory framework and the proposals under discussion, and (iii) to offer a selection of recommendations. An initial conclusion is that, while the European Commission has put a considerable amount of work into the modernisation of the EU VAT system, remaining risks of fraud cannot be ignored. A second substantial conclusion is that a different approach and the use of new technologies would allow the Member States to remove significant obstacles that currently impede an effective fight against VAT fraud. This study was provided by Policy Department A at the request of the TAX3 Committee.

Autor externo

Marie LAMENSCH, Emanuele CECI

La lutte contre les flux financiers illicites: un enjeu de développement

29-08-2018

Les scandales financiers à répétition révélés dans les médias, à l’instar des Panama Papers, ont intensifié le débat public sur les paradis fiscaux, l’évasion fiscale et les fuites illicites de capitaux. Forcément difficiles à estimer, les flux financiers illicites (FFI), c’est-à-dire les fonds reçus, transférés ou utilisés de façon illégale au-delà de la frontière d’un pays, sont un phénomène d’une grande ampleur, aux formes diverses et se nourrissant de l’opacité de la structure financière internationale ...

Les scandales financiers à répétition révélés dans les médias, à l’instar des Panama Papers, ont intensifié le débat public sur les paradis fiscaux, l’évasion fiscale et les fuites illicites de capitaux. Forcément difficiles à estimer, les flux financiers illicites (FFI), c’est-à-dire les fonds reçus, transférés ou utilisés de façon illégale au-delà de la frontière d’un pays, sont un phénomène d’une grande ampleur, aux formes diverses et se nourrissant de l’opacité de la structure financière internationale. Bien qu’il n’épargne aucun pays, son impact se fait sentir le plus lourdement dans les pays les plus pauvres. En effet, les FFI transfèrent à l’étranger les richesses qui auraient pu être investies localement, grèvent des recettes publiques déjà faibles, et corrompent les institutions étatiques, contribuant ainsi à maintenir ou aggraver les niveaux de pauvreté et d’inégalité. Les mesures prises au niveau international, complément nécessaire à toute politique interne pour s’attaquer aux FFI, qui dépassent les frontières, ont proliféré mais elles manquent de cohérence et d’universalité. Les listes de paradis fiscaux établies notamment par l’OCDE et l’Union européenne sont très succinctes alors que, dans la pratique, de nombreuses juridictions, souvent de pays développés, continuent d’opérer de cette manière. Alors que les pays en développement manquent d’environ 2500 milliards USD pour investir en vue d’atteindre les Objectifs de développement durable en 2030, une lutte plus efficace contre les FFI devrait être une priorité, comme l’a souligné le Parlement européen à plusieurs reprises.

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