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Value added tax (VAT) is one of the key revenue raisers in national budgets, accounting on average for almost a fifth of all tax revenue collected in the EU. Yet, sizeable amounts of VAT revenue are lost to fraud. Moreover, VAT rules place a considerable administrative burden on businesses. Therefore, to help strengthen the fight against VAT fraud and reduce this burden, the European Commission tabled a three-part proposal for a directive on VAT in the digital age, on 8 December 2022. The proposal ...

The crypto-asset sector, while still relatively new, has already changed the world of payments and investment forever. The fast-changing, mobile nature of the sector and its growing market prominence poses challenges, however, for tax authorities, which are not always able to track the capital gains made from trading crypto-assets. On 8 December 2022, the European Commission proposed to set up a reporting framework which would require crypto-asset service providers to report transactions made by ...

While shell companies – company entities that have no or minimal economic activity – can serve useful commercial and business functions, they are sometimes abused by companies or individuals for aggressive tax planning or tax evasion. To ensure sustainable public finances under the exceptional circumstances imposed by the COVID-19 pandemic, in December 2021 the European Commission presented a directive on preventing shell companies from misusing their structure for tax purposes ('Unshell'). The proposal ...

Les sociétés écrans sont des entités qui n’exercent aucune activité économique ou n’exercent qu’une activité économique minimale. Si elles peuvent parfois remplir des fonctions commerciales utiles, elles peuvent également être utilisées de manière abusive à des fins de planification fiscale agressive ou de fraude fiscale. La proposition de la Commission de directive contre les entités écrans (proposition «Unshell») est destinée à empêcher les sociétés écrans de l’Union de bénéficier d’avantages fiscaux ...

This study aims to provide an overview of the recently implemented anti-tax avoidance and evasion measures, notably the ATAD and DAC 6. It reviews the implementation of these directives across different Member States and assesses the problems that arise with regard to the interpretation of some of the directives’ provisions. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies at the request of the Economic and Monetary Affairs Subcommittee on ...

La transparence fiscale est devenue un outil important dans la lutte contre l’évasion et la fraude fiscales. La déclaration pays par pays (DPPP) vise à exiger des entreprises multinationales qu’elles fournissent suffisamment de données pour que l’on puisse distinguer quelle partie de leur activité est liée à un pays donné. La proposition de directive de la Commission européenne sur la DPPP a été présentée pour la première fois en 2016. Les négociations interinstitutionnelles ont débouché sur un accord ...

La réforme de la politique de l’UE en matière de pratiques fiscales dommageables a été placée en haut de l’agenda pour plusieurs raisons: la perte importante de recettes due à la fraude fiscale et à l’évasion fiscale, alors que les États membres doivent faire face aux énormes répercussions économiques de la pandémie, aux pressions publiques et parlementaires et à plusieurs révélations très médiatisées concernant des pratiques fiscales douteuses. Une procédure d’initiative a été lancée à l’automne ...

This note presents selected information on the current status of the EU economic governance procedures and related relevant information in view of an Economic Dialogue with Constantinos Petrides, Cyprus Finance Minister, in the ECON committee of the European Parliament. The invitation for a dialogue is in accordance with the EU economic governance framework. The last exchange of views with the Cypriot authorities took place on 25 January 2016.

The purpose of the present study is to provide a tool for understanding the phenomenon of harmful tax competition within the EU, as well as making an in-depth assessment and proposing solutions. It contains policy recommendations for future EU standards. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies at the request of the subcommittee on Tax Matters (FISC).

The digitalisation of the economy opens the door to new cross-border economic activities that makes it possible to under-report income and under-pay tax. It also presents new challenges for tax administrations, already faced with limited access to information at the national level. Hence, in July 2020 the Commission proposed to amend the provisions on information exchange and administrative cooperation and to include the automatic exchange of data on information declared by digital platform operators ...