40

résultat(s)

Mot(s)
Type de publication
Domaine politique
Auteur
Mot-clé
Date

VAT gap, reduced VAT rates and their impact on compliance costs for businesses and on consumers

30-08-2021

In November 2020, the European Parliament's Subcommittee on Tax Matters requested authorisation to draw up an implementation report on the implementation of the Sixth VAT Directive. Olivier Chastel (Renew Europe, Belgium) has been appointed as rapporteur for the report. To further support the Subcommittee on Tax Matters in its scrutiny work on the subject, the Ex-Post Evaluation Unit within the European Parliamentary Research Service has drawn up the present European implementation assessment. It ...

In November 2020, the European Parliament's Subcommittee on Tax Matters requested authorisation to draw up an implementation report on the implementation of the Sixth VAT Directive. Olivier Chastel (Renew Europe, Belgium) has been appointed as rapporteur for the report. To further support the Subcommittee on Tax Matters in its scrutiny work on the subject, the Ex-Post Evaluation Unit within the European Parliamentary Research Service has drawn up the present European implementation assessment. It focuses on the causes underlying the huge gap between the VAT projected and de facto collected, by looking at factors such as the Member States' disparate VAT systems and at the effects of reduced VAT rates on businesses and consumers.

Harmful tax practices within the EU: definition, identification and recommendations

31-05-2021

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 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).

Auteur externe

Prof. dr. Elly VAN DE VELDE and Dr. Francesco CANNAS

Review of the Energy Taxation Directive

18-05-2021

Under the European Green Deal, the EU signed up for the transition to a modern, resource-efficient and competitive economy with no net emissions of greenhouse gases in 2050 and economic growth decoupled from resource use. As a medium target towards the 'net zero' long-term goal, the EU committed to at least 55% GHG emission reductions by 2030. Well-designed energy taxation can play a direct role in steering a successful energy transition. However, as this briefing shows, Council Directive 2003/96 ...

Under the European Green Deal, the EU signed up for the transition to a modern, resource-efficient and competitive economy with no net emissions of greenhouse gases in 2050 and economic growth decoupled from resource use. As a medium target towards the 'net zero' long-term goal, the EU committed to at least 55% GHG emission reductions by 2030. Well-designed energy taxation can play a direct role in steering a successful energy transition. However, as this briefing shows, Council Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity (ETD) and its implementation suffer from significant shortcomings (i.a. highly divergent national tax rates across the EU, a wide range of exemptions and reductions applied by the Member States and a lack of alignment with other EU climate and energy legislation). The Commission therefore plans to review the ETD in the second quarter of 2021.

Implementation of the EU requirements for tax information exchange

04-02-2021

The Directive on administrative cooperation (DAC) in the field of taxation provides the basis for information exchange on direct taxation within the EU. This European Implementation Assessment evaluates the implementation of the initial directive and the first three amendments (DAC1-4). Building mainly on interviews with tax administrations and a survey among stakeholders, this publication provides additional evidence on the directive’s effectiveness and external coherence, looking at its interaction ...

The Directive on administrative cooperation (DAC) in the field of taxation provides the basis for information exchange on direct taxation within the EU. This European Implementation Assessment evaluates the implementation of the initial directive and the first three amendments (DAC1-4). Building mainly on interviews with tax administrations and a survey among stakeholders, this publication provides additional evidence on the directive’s effectiveness and external coherence, looking at its interaction with other EU legislation and with tax information frameworks at international level. Despite broad agreement among the institutions and stakeholders on the usefulness of DAC, there is a need for further work in the area of tax information exchange. This study therefore contains a list of detailed recommendations for further improvement to the directive’s effectiveness and coherence, offering a basis for discussions.

Better cooperation against tax fraud and evasion

10-11-2020

This briefing analyses the strengths and weaknesses of the IA accompanying the Commission proposal on better cooperation in the area of taxation of digital platform sellers’ revenues. The IA’s strengths are an overall good problem definition, solid research quality and full transparency regarding the scarcity of relevant data, as well as regarding the methods and assumptions underlying the analysis. Weaknesses concern the objectives of the initiative, which could have been more specific, and the ...

This briefing analyses the strengths and weaknesses of the IA accompanying the Commission proposal on better cooperation in the area of taxation of digital platform sellers’ revenues. The IA’s strengths are an overall good problem definition, solid research quality and full transparency regarding the scarcity of relevant data, as well as regarding the methods and assumptions underlying the analysis. Weaknesses concern the objectives of the initiative, which could have been more specific, and the presentation of the policy options, which lacks clarity and structure. The IA mainly assesses the economic impacts of the actions under the preferred legislative option, concluding that the benefits would significantly exceed the costs. Social and environmental effects are considered briefly, the former namely in terms of tax fairness and transparency, as well as data protection safeguards.

Commitments made at the hearing of Mairead MCGUINNESS, Commissioner-designate - Financial services, financial stability and the Capital Markets Union

08-10-2020

The Commissioner-designate, Mairead McGuinness, appeared before the European Parliament on 02 October 2020 to answer questions put by MEPs from the Committee on Economic and Monetary Affairs. During the hearing, she made a number of commitments which are highlighted in this document. These commitments refer to her portfolio, as described in the mission letter sent to her by Ursula von der Leyen, President-elect of the European Commission and include Banking Union, Capital Markets Union and SMEs access ...

The Commissioner-designate, Mairead McGuinness, appeared before the European Parliament on 02 October 2020 to answer questions put by MEPs from the Committee on Economic and Monetary Affairs. During the hearing, she made a number of commitments which are highlighted in this document. These commitments refer to her portfolio, as described in the mission letter sent to her by Ursula von der Leyen, President-elect of the European Commission and include Banking Union, Capital Markets Union and SMEs access to finance, sustainable finance, FinTech strategy and cryptocurrencies, comprehensive approach to fighting money laundering and more resilience to extraterritorial sanctions.

Study in focus: Improving Anti-Money Laundering Policy

03-06-2020

The study evaluates four measures discussed by the European Parliament, the European Commission and others to improve anti-money laundering policy: identifying high-risk countries through blacklisting, reducing laundering through letterbox or shell companies, harmonising EU AML policies through regulations and strengthening the European executive. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies at the request of the committee on Economic and ...

The study evaluates four measures discussed by the European Parliament, the European Commission and others to improve anti-money laundering policy: identifying high-risk countries through blacklisting, reducing laundering through letterbox or shell companies, harmonising EU AML policies through regulations and strengthening the European executive. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies at the request of the committee on Economic and Monetary Affairs (ECON).

Auteur externe

Prof. Dr. Brigitte UNGER

Improving Anti-Money Laundering Policy

15-05-2020

This study evaluates four measures discussed by the European Parliament, the European Commission and others, to improve anti-money laundering policy. First, identifying high-risk countries through blacklisting. Second, reducing laundering through letterbox or shell companies. Third, harmonising EU AML policies through regulations. Fourth, strengthening the European executive, e.g. through a European public prosecutor, a European FIU, a European supervisor, or a European police also in the light of ...

This study evaluates four measures discussed by the European Parliament, the European Commission and others, to improve anti-money laundering policy. First, identifying high-risk countries through blacklisting. Second, reducing laundering through letterbox or shell companies. Third, harmonising EU AML policies through regulations. Fourth, strengthening the European executive, e.g. through a European public prosecutor, a European FIU, a European supervisor, or a European police also in the light of COVID-19. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies at the request of the committee on Economic and Monetary Affairs (ECON).

Auteur externe

Prof. Dr. Brigitte UNGER

Study in focus: The Green Deal’s growth, financial and regulatory challenges

08-05-2020

The aim of this study is to critically assess the proposed Green Deal’s growth, financing and regulatory challenges. The study discusses the need for a strong narrative and coordination. It examines the key growth drivers of the Green Deal and the green investment gap, the optimal mix of taxation and command-and-control measures, trade and competition policy and the implications for macroprudential supervision. This document was provided by the Policy Department for Economic, Scientific and Quality ...

The aim of this study is to critically assess the proposed Green Deal’s growth, financing and regulatory challenges. The study discusses the need for a strong narrative and coordination. It examines the key growth drivers of the Green Deal and the green investment gap, the optimal mix of taxation and command-and-control measures, trade and competition policy and the implications for macroprudential supervision. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies at the request of the committee on Economic and Monetary Affairs.

Auteur externe

Karel Volckaert

Roadmap for Reallocation: A critical assessment of the Green Deal’s growth, financing and regulatory challenges

15-04-2020

The aim of this study is to critically assess the proposed Green Deal’s growth, financing and regulatory challenges. The study discusses the need for extended Shared Socio-economic Pathways. It examines the key growth drivers of the Green Deal and the green investment gap, the optimal mix of taxation and command-and-control measures, trade and competition policy and the implications for macroprudential supervision. This document was provided by Policy Department A at the request of the Committee ...

The aim of this study is to critically assess the proposed Green Deal’s growth, financing and regulatory challenges. The study discusses the need for extended Shared Socio-economic Pathways. It examines the key growth drivers of the Green Deal and the green investment gap, the optimal mix of taxation and command-and-control measures, trade and competition policy and the implications for macroprudential supervision. This document was provided by Policy Department A at the request of the Committee on Economic and Monetary Affairs.

Auteur externe

Karel Volckaert

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