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The coronavirus pandemic and its financial and economic consequences have caused a major economic downturn, and the European Union (EU) has moved rapidly to respond with monetary and fiscal policy measures. The fiscal policy instruments deployed include the adaptation of State aid rules to the exceptional circumstances to allow Member States to support their economies by means of direct or indirect intervention. From a competition law point of view, measures that constitute State aid are in principle ...

The need to do more to mitigate climate change resulting from emissions of greenhouse gases (GHGs), in particular in terms of pricing, is widely accepted. Several countries around the globe are either planning to implement or have introduced carbon-emission pricing measures (i.e. taxing or internalising negative externalities), with varying scope (upstream, downstream), coverage (sector exclusions) and boundaries (subnational or national areas). The objective is to reduce emissions in line with medium-term ...

Parmi les mesures visant à promouvoir un changement vers des choix plus respectueux de l’environnement figure la fiscalité environnementale, en complément des autres instruments disponibles pour effectuer l’adaptation nécessaire pour faire face aux défis environnementaux et climatiques. La fiscalité environnementale, dans son principe, a pour but d’inclure dans les prix le coût des atteintes à l'environnement (dites externalités négatives) afin de réorienter vers des choix de production et de consommation ...

Les modifications apportées au cadre réglementaire en matière de taxe sur la valeur ajoutée (TVA) pour le commerce électronique ont instauré le principe de destination pour les transactions transfrontières entre professionnels et consommateurs (B2C). L’identification des entreprises en ligne qui fournissent des biens et des services à des clients établis dans d’autres États membres sera essentielle pour garantir le respect des règles en matière de TVA et lutter contre la fraude à la TVA dans le domaine ...

EU listing of tax havens

Briefing 21-10-2019

Broadly speaking, 'tax havens' provide taxpayers, both legal and natural persons, with opportunities for tax evasion or avoidance, while their secrecy and opacity also serves to disguise the origins of the proceeds of illegal and criminal activities. One might ask why establishing a list of tax havens or high-risk countries is useful. Drawing up such lists began with action to end harmful tax practices arising from the discrepancy between the global reach of financial flows and the geographically ...

Action to fight corporate tax avoidance has been deemed necessary in the OECD forum and has received further impetus through the G20/OECD Base erosion and profit shifting action plan (known as BEPS). The 2015 BEPS action plan has 15 actions, covering elements used in corporate tax-avoidance practices and aggressive tax-planning schemes. The implementation of the BEPS action plan was designed to be flexible, as a consequence of its adoption by consensus. Recommendations made in BEPS reports range ...

Au cours des cinq dernières années, la politique fiscale et la lutte contre la fraude fiscale ont été particulièrement mises en avant à la suite des fuites d’informations successives et des enquêtes journalistiques sur le sujet. L’hostilité envers les pratiques fiscales préjudiciables s’en est vue renforcée, notamment depuis la récession et les restrictions budgétaires qui en ont résulté. La lutte contre la fraude fiscale vise à recouvrer les recettes qui n’ont pas été versées aux pouvoirs publics ...

The common European value added tax (VAT) system was set up in 1967, and reformed in 1993, to adapt it to the entry into force of the European Union (EU) internal market. The existing rules governing intra Community trade were therefore intended to be transitory. While VAT has become an important source of revenue for both national governments and the EU budget, the current system is ill-adapted to the challenges of a modern economy. A substantial review was initiated as from 2016, to update the ...

Tax transparency has gained particular importance as a tool in the fight against tax avoidance and tax evasion, particularly in the field of corporate income tax and aggressive tax planning. Cooperation between tax authorities aims at allowing them to obtain information covering the global business of multinational enterprises (MNEs), and progress has already been made in this area. A further step in tax transparency would be to broaden it by providing publicly available information relating to tax ...

La commission spéciale sur la criminalité financière, la fraude fiscale et l’évasion fiscale (TAX3) a été mise en place en mars 2018 afin de poursuivre et de compléter les travaux menés par le Parlement depuis 2014. Son rapport, soumis au débat de la plénière pendant la session parlementaire de mars II, s’appuie sur la pertinence au long cours de ces questions et sur les progrès réalisés, et tient compte du travail qui reste à accomplir pour lutter contre la criminalité financière, l’évasion fiscale ...