7

Resulta(a)t(en)

Woord(en)
Publicatietype
Beleidsterrein
Auteur
Datum

Directe belastingen: personen- en vennootschapsbelasting

01-02-2018

Het gebied van de directe belastingen wordt niet rechtstreeks gereguleerd door Europese wetgeving. Niettemin stellen diverse richtlijnen en de jurisprudentie van het Hof van Justitie van de Europese Unie (HvJ-EU) geharmoniseerde normen voor de vennootschaps- en personenbelasting vast. Bovendien zijn maatregelen genomen inzake het voorkomen van belastingontduiking en dubbele belastingheffing.

Het gebied van de directe belastingen wordt niet rechtstreeks gereguleerd door Europese wetgeving. Niettemin stellen diverse richtlijnen en de jurisprudentie van het Hof van Justitie van de Europese Unie (HvJ-EU) geharmoniseerde normen voor de vennootschaps- en personenbelasting vast. Bovendien zijn maatregelen genomen inzake het voorkomen van belastingontduiking en dubbele belastingheffing.

Algemeen fiscaal beleid

01-02-2018

De bevoegdheid om belastingen te heffen, is in handen van de lidstaten. De EU heeft op dit gebied slechts beperkte bevoegdheden. Aangezien het fiscaal beleid van de EU gericht is op het soepel functioneren van de interne markt, is de harmonisering van indirecte belastingheffing eerder aangepakt dan die van directe belastingheffing. De strijd tegen schadelijke belastingontwijking en -ontduiking is een recente beleidsprioriteit geworden. Fiscale maatregelen moeten unaniem worden aangenomen door de ...

De bevoegdheid om belastingen te heffen, is in handen van de lidstaten. De EU heeft op dit gebied slechts beperkte bevoegdheden. Aangezien het fiscaal beleid van de EU gericht is op het soepel functioneren van de interne markt, is de harmonisering van indirecte belastingheffing eerder aangepakt dan die van directe belastingheffing. De strijd tegen schadelijke belastingontwijking en -ontduiking is een recente beleidsprioriteit geworden. Fiscale maatregelen moeten unaniem worden aangenomen door de lidstaten. Het Europees Parlement heeft in dit verband een adviserende stem, behalve bij begrotingszaken, waarvoor het medewetgever is.

Action programmes for taxation and customs

14-11-2013

The European Commission (EC) proposes two programmes to enhance cooperation between tax and customs authorities and fund the required IT systems in the 2014-20 period.

The European Commission (EC) proposes two programmes to enhance cooperation between tax and customs authorities and fund the required IT systems in the 2014-20 period.

The Impact of the Rulings of the European Court of Justice in the Area of Direct Taxation 2010

15-04-2011

This study describes the impact of the rulings of the European Court of Justice (respectively now the Court of Justice of the European Union) on Members States’ direct tax systems. It is the updated version (as of 31 December 2010) of the study PE 404.888 published in 2008. The case-law of the Court is characterised by its continuing development in a changing institutional, political, social and economic context. The area of taxation, and in particular the area of international taxation, is also ...

This study describes the impact of the rulings of the European Court of Justice (respectively now the Court of Justice of the European Union) on Members States’ direct tax systems. It is the updated version (as of 31 December 2010) of the study PE 404.888 published in 2008. The case-law of the Court is characterised by its continuing development in a changing institutional, political, social and economic context. The area of taxation, and in particular the area of international taxation, is also an evolving field, in which conflicting or converging interests between states, or between states and taxpayers, play an important role in the shaping of the applicable national rules, which face new realities due to economic globalisation. Focusing on an analysis of the Court’s judgments, particular attention is also paid to major trends in the implementation of the Court’s case-law by Member States. Finally, the limits of the so-called 'negative integration' through the case-law of the Court are discussed and suggestions are made for possible further European action, notably the adoption of legislative acts in direct tax matters.

Externe auteur

Jacques MALHERBE (Liedekerke Wolters Waelbroeck Kirkpatrick), Philippe MALHERBE (Liedekerke Wolters Waelbroeck Kirkpatrick), Isabelle RICHELLE (Liedekerke Wolters Waelbroeck Kirkpatrick) and Edoardo TRAVERSA (Liedekerke Wolters Waelbroeck Kirkpatrick) with contribution of Daphné DE LAVELEYE

The Impact of the Rulings of the European Court of Justice in the Area of direct Taxation

27-03-2008

Externe auteur

Prof. Jacques MALHERBE Professor em. at the Catholic University of Louvain Avocat, Liedekerke Wolters Waelbroeck Kirkpatrick Boulevard de l’Empereur, 3 1000 Brussels, Belgium

Electronic Commerce and Tax Base Erosion

01-01-1999

This study examines whether there is any evidence, for both 'direct' and 'indirect' taxes, that electronic commerce leads to tax base erosion and the establishment of business in tax havens. The briefing also looks at the impact that the growth of the Internet and electronic commerce may have on the collection of taxes. An analysis is made of the problems which make electronic commerce over the Internet so difficult to tax. This includes the internet's lack of physical location and central control ...

This study examines whether there is any evidence, for both 'direct' and 'indirect' taxes, that electronic commerce leads to tax base erosion and the establishment of business in tax havens. The briefing also looks at the impact that the growth of the Internet and electronic commerce may have on the collection of taxes. An analysis is made of the problems which make electronic commerce over the Internet so difficult to tax. This includes the internet's lack of physical location and central control, the problems with auditing and enforcement, the use of electronic money and encryption and the problems associated with mirror servers and disintermediation. A discussion of existing tax law gives an overview of why direct and indirect taxation rules may provide loopholes in the age of electronic commerce.

Externe auteur

Max Cash, Robert Schuman Scholar

Tax Competition in the European Union

15-12-1998

Is competition between tax systems a useful discipline on revenue-hungry governments? Or does it erode the tax base, resulting in higher burdens on labour and higher unemployment? Does Economic and Monetary Union automatically mean tax harmonisation? Part I of this study examines these issues and the steps that have recently been taken in the field. Part II provides a detailed survey of how Direct Taxes - on labour, on savings and corporations - are currently levied within the EU.

Is competition between tax systems a useful discipline on revenue-hungry governments? Or does it erode the tax base, resulting in higher burdens on labour and higher unemployment? Does Economic and Monetary Union automatically mean tax harmonisation? Part I of this study examines these issues and the steps that have recently been taken in the field. Part II provides a detailed survey of how Direct Taxes - on labour, on savings and corporations - are currently levied within the EU.

Toekomstige activiteiten

25-06-2019
Meeting EU energy and climate goals: Energy storage for grids and low-carbon mobility
Diverse activiteiten -
EPRS

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