Suchen

Ihre Ergebnisse

Anzeige: 10 von 11 Ergebnissen

In December 2020, the European Commission adopted a proposal for a digital markets act (DMA) designed to ensure a level playing-field in online markets and regulate the behaviour of digital platforms that act as gatekeepers. The Parliament is now preparing to debate and vote on the Internal Market and Consumer Protection Committee (IMCO) report on the proposed act, during the December 2021 plenary session. The approved text will then become Parliament's mandate for negotiations with European Union ...

Following a declaration made by seven EU Member States in March 2017, the European Commission adopted a proposal to establish a joint undertaking for high-performance computing (HPC) under Article 187 of the Treaty on the Functioning of the European Union (TFEU) on 11 January 2018. The proposed regulation would establish the joint undertaking for the period to 31 December 2026, and provide it with €486 million in EU funds from the Horizon 2020 and Connecting Europe Facility programmes as well as ...

The situations highlighted by the ‘Panama papers’ and ‘Paradise papers’, among others leaks show how certain intermediaries and other providers of tax advice appear to have facilitated companies and individuals in avoiding taxation, often through complex cross-border schemes involving routing assets to, or through, offshore entities. Among the tools to fight tax avoidance and aggressive tax planning are established mechanisms for disclosure of tax information and publication of tax-relevant information ...

Common corporate tax base (CCTB)

Briefing 15-06-2018

The European Commission has decided to re-launch the common consolidated corporate tax base (CCCTB) project in a two-step approach, with the publication on 25 October 2016 of two new interconnected proposals on a common corporate tax base (CCTB) and a common consolidated corporate tax base (CCCTB). The 2016 CCTB provides for the determination of a single set of rules for calculation of the corporate tax base. Companies operating across borders in the EU would no longer have to deal with 28 different ...

This proposal was part of a package of proposed EU legislation that aims to modernise the VAT regime for cross-border B2C e-commerce. It provides the basis for the underlying IT infrastructure and the necessary cooperation by Member States to ensure the success of the extension of the mini-one-stop-shop (MOSS). It contains provisions relating to – among other things – the exchange of information between competent authorities of Member States, and the control of transactions and taxable persons, as ...

Since 1 January 2015, for some mobile transactions linked to telecommunications, broadcasting and electronically supplied services to non-taxable persons (business-to-consumer, B2C), the destination principle is applicable for value added tax – i.e. the VAT should be paid to the Member State where the consumer is located, via the mini-one-stop-shop (MOSS) portal. In its VAT digital single market package, published on 1 December 2016, the Commission proposed to extend payment possibilities through ...

Europäischer Wirtschafts- und Sozialausschuss

Kurzdarstellungen zur EU 01-10-2017

Der Europäische Wirtschafts- und Sozialausschuss (EWSA) ist eine beratende Einrichtung der Europäischen Union, die aus 350 Mitgliedern besteht. Er gibt seine Stellungnahmen nach obligatorischer Anhörung in den in den Verträgen festgelegten Bereichen oder nach fakultativer Anhörung durch die Kommission, den Rat oder das Parlament ab. Er kann auch auf eigene Initiative Stellungnahmen abgeben. Seine Mitglieder sind an keine Weisungen gebunden. Sie üben ihre Tätigkeit in voller Unabhängigkeit im allgemeinen ...

The IA contains a wealth of information, data and research, both internal and external, but some parts of the complex analysis lack clarity and coherence. The extensive quantitative estimations are not always comparable in structure and thus difficult to relate to each other. The potential contribution of the options to the reduction of CO2 emissions and to the REFIT exercise remains vague, as well as their impact on SMEs. The IA concludes that higher revenues, better road quality and considerable ...

Das Europäische Parlament: Befugnisse

Kurzdarstellungen zur EU 01-06-2017

Das Europäische Parlament füllt seine institutionelle Rolle bei der Gestaltung der europäischen Politik uneingeschränkt aus, indem es seine verschiedenen Aufgaben wahrnimmt. Die Einhaltung demokratischer Grundsätze auf europäischer Ebene wird durch seine Beteiligung am Prozess der Rechtsetzung, seine Haushalts- und Kontrollbefugnisse, seine Beteiligung an der Revision der Verträge und sein Recht auf Anrufung des Gerichtshofs sichergestellt.

Beschlussfassungsverfahren auf supranationaler Ebene

Kurzdarstellungen zur EU 01-05-2017

Die Mitgliedstaaten der Europäischen Union haben sich darauf geeinigt, als Folge ihrer Mitgliedschaft in der EU einige ihrer Befugnisse in bestimmten Politikbereichen an die EU-Organe abzutreten. Aus diesem Grund fassen die Organe der EU verbindliche supranationale Beschlüsse in ihren Gesetzgebungs- und Ausführungsverfahren sowie Haushalts-, Ernennungs- und verfassungsähnlichen Verfahren.