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Neposredna obdavčitev: obdavčitev posameznikov in podjetij

01-02-2018

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.

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.

Double taxation dispute resolution mechanisms in the European Union

26-01-2018

Double taxation happens when two (or more) tax jurisdictions impose comparable taxes on the same cross-border taxable event. This can happen since taxation is a sovereign right for individual countries. The proposal for a directive on double taxation dispute resolution mechanisms in the European Union is instrumental to reducing compliance costs and administrative burdens. It contributes to the broader objective of building a deeper and fairer internal market as well as a fair and efficient corporate ...

Double taxation happens when two (or more) tax jurisdictions impose comparable taxes on the same cross-border taxable event. This can happen since taxation is a sovereign right for individual countries. The proposal for a directive on double taxation dispute resolution mechanisms in the European Union is instrumental to reducing compliance costs and administrative burdens. It contributes to the broader objective of building a deeper and fairer internal market as well as a fair and efficient corporate tax system in the European Union. The proposal builds on the Union Arbitration Convention, which needs to be updated to improve the existing mechanisms and make them fit the current global tax environment better. This will be done by adding a limited number of rules, and ensuring coordination within the European Union. As this is a tax measure, the Parliament is only consulted. The directive was adopted by the Council on 10 October 2017.

Tax transparency: Openness, disclosure and exchange of information

01-09-2015

The links between transparency (what is disclosed and known to the public) and secrecy (what is not) are neither direct nor self-explanatory. Finally, there is a push to address shortcomings and opaque practices and promote transparency. It provides cross-cutting information on the different facets of growing openness in tax transparency and the way in which it affects the various stakeholders. It does not describe applicable procedures or regulatory developments under discussion.

The links between transparency (what is disclosed and known to the public) and secrecy (what is not) are neither direct nor self-explanatory. Finally, there is a push to address shortcomings and opaque practices and promote transparency. It provides cross-cutting information on the different facets of growing openness in tax transparency and the way in which it affects the various stakeholders. It does not describe applicable procedures or regulatory developments under discussion.

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.

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