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Servizi dei dipartimenti tematici (ECON in primo piano)

14-06-2019

Policy Department A provides high-quality expertise, up-to-date analysis and independent research to the committees it supports: ECON, EMPL, ENVI, ITRE and IMCO. This brochure focuses on the Policy Department services for the ECON Committee.

Policy Department A provides high-quality expertise, up-to-date analysis and independent research to the committees it supports: ECON, EMPL, ENVI, ITRE and IMCO. This brochure focuses on the Policy Department services for the ECON Committee.

Relazione della commissione speciale TAX3

20-03-2019

La commissione speciale del Parlamento europeo per i reati finanziari, l'evasione fiscale e l'elusione fiscale (TAX3) è stata istituita nel marzo 2018 per consolidare e integrare il lavoro svolto dal PE dal 2014. La sua relazione, che verrà presentata ai fini della discussione durante la sessione plenaria del Parlamento europeo di marzo II, traccia un bilancio della costante attualità di tali questioni e dei progressi compiuti, nonché del lavoro ancora da compiere per contrastare i reati finanziari ...

La commissione speciale del Parlamento europeo per i reati finanziari, l'evasione fiscale e l'elusione fiscale (TAX3) è stata istituita nel marzo 2018 per consolidare e integrare il lavoro svolto dal PE dal 2014. La sua relazione, che verrà presentata ai fini della discussione durante la sessione plenaria del Parlamento europeo di marzo II, traccia un bilancio della costante attualità di tali questioni e dei progressi compiuti, nonché del lavoro ancora da compiere per contrastare i reati finanziari, l'evasione fiscale e l'elusione fiscale. Inoltre getta le basi per ulteriori azioni di monitoraggio e follow-up.

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.

Autore esterno

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.

Tassazione equa dell'economia digitale

05-12-2018

Al fine di adeguare le norme fiscali all'economia digitale, nel marzo 2018 la Commissione europea ha proposto due direttive del Consiglio: una soluzione a breve termine, che dovrà essere realizzata attraverso un'imposta temporanea sui servizi digitali applicata sui redditi di alcuni servizi digitali, e una riforma permanente delle norme in materia di imposta sulle società, sulla base del concetto di "presenza digitale significativa". Il voto del Parlamento europeo sulle proposte è previsto nel corso ...

Al fine di adeguare le norme fiscali all'economia digitale, nel marzo 2018 la Commissione europea ha proposto due direttive del Consiglio: una soluzione a breve termine, che dovrà essere realizzata attraverso un'imposta temporanea sui servizi digitali applicata sui redditi di alcuni servizi digitali, e una riforma permanente delle norme in materia di imposta sulle società, sulla base del concetto di "presenza digitale significativa". Il voto del Parlamento europeo sulle proposte è previsto nel corso della tornata di dicembre.

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.

Autore esterno

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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