Buscar

Resultados

Mostrando 10 de 10 resultados

On 8 May 2018, President Trump announced the unilateral US withdrawal from the Joint Comprehensive Plan of Action (JCPOA), the landmark nuclear agreement signed by Iran and the E3/EU+3 – France, Germany, the UK and the EU plus China, Russia and the USA – in 2015. He also announced that the US would re-impose sanctions on Iran that had been lifted as part of the implementation of the JCPOA. These sanctions have extraterritorial effect, essentially making it illegal for EU companies and financial institutions ...

Amongst the four fundamental freedoms that underpin the EU single market (free movement of persons, goods, services and capital), the free movement of capital is the most recent. Until the mid-1990s it did not exist in practice in a number of Member States. Financial operations in other Member States or in other currencies within the EU were subject to prior authorisation requirements by national authorities. These controls enabled national authorities to prevent or restrict financial operations. ...

Council Framework Decision 2001/413 (CFD) on combating fraud and counterfeiting of non-cash means of payment establishes minimum rules concerning the definition of criminal offences and sanctions related to fraud and counterfeiting of non-cash means of payment, as well as the mechanisms for cross-border cooperation and exchange of information. Adopted in 2001, the CFD is now 16 years old. Evidence collected through the Commission’s evaluation and stakeholder consultation confirms the existence of ...

'Paradise papers' in a nutshell

De un vistazo 13-11-2017

The latest leak of tax-related documents, known as the ‘Paradise papers’, was made public on 5 November 2017. The results of a joint investigation are now being released in instalments. The papers provide additional evidence on the involvement of offshore law firms in tax optimisation practices.

La política fiscal general

Fichas temáticas sobre la EU 01-11-2017

La soberanía fiscal es uno de los derechos soberanos fundamentales de los Estados miembros de la Unión Europea, que han cedido algunas competencias a la UE en este ámbito. La evolución de las disposiciones de la Unión en materia fiscal está orientada al buen funcionamiento del mercado único, y la armonización de los impuestos indirectos se ha abordado antes y en mayor profundidad que la de los impuestos directos. Junto a estos esfuerzos, la UE está acelerando la lucha contra la evasión y la elusión ...

El ámbito de la imposición directa no está directamente regulado por la legislación europea. No obstante, varias directivas y la jurisprudencia del Tribunal de Justicia de la Unión Europea fijan normas armonizadas en relación con la fiscalidad de las sociedades y de las personas físicas. Asimismo, en algunas comunicaciones se hace hincapié en el objetivo de evitar la evasión fiscal y la doble imposición. También son objeto de debate político las resoluciones fiscales (tax rulings), posiblemente falseadoras ...

The notes in this compilation assess the implications and risks stemming from persistent fragmentation of euro area financial markets for the transmission of monetary policy and discuss feasible policy options which may be effective in reducing this fragmentation. The papers prepared by the members of the Monetary Expert Panel have been requested by the Committee on Economic and Monetary Affairs as an input for the September 2016 session of the Monetary Dialogue.

Twenty years after its launch, the European Single Market (SM) continues to develop. However, the European Commission's (EC) recent attempts to deepen the SM have encountered delays in adoption and appear to need stronger pressure on Member States to implement. The European Council has called for prioritisation of measures most beneficial to growth and jobs.

This briefing paper looks at the functioning of the extended Internal Market and examines two models of integration: the economic integration of the EU and Switzerland via sectoral bilateral agreements and the EEA agreement that governs relations between EU and the EEA states, Iceland, Norway and Liechtenstein. The paper identifies challenges related to the agreements and points to ways to enhance the performance of the extended Internal Market.