Találat 10 a(z) … -ból/-ből 26 eredmények

The Commission has recently published a draft proposal to amend the 1990 Directive on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States. This Briefing outlines these various texts and examines the main issues at stake.

The Taxation of Parent and Subsidiary Companies

Részletes elemzés 01-09-2003

The Commission has recently published a draft proposal to amend the 1990 Directive on the common system of taxing parent companies with subsidiaries in other Member States. This replaces a similar proposal, published in 1993, which has now been withdrawn, but on which Parliament gave a positive opinion in 1994. This Briefing outlines these various texts and examines the main issues at stake.

The rates of VAT

Részletes elemzés 01-07-2003

The Commission has recently announced that it will shortly be making proposals on the reduced rates of Value Added Tax. This Briefing summarises the current position on VAT rates and the problems to which it gives rise, including those stemming from exemption. Relevant Articles from the Sixth VAT Directive are appended.

VAT on Services

Részletes elemzés 01-06-2003

The Commission has published a Consultation Paper concerning VAT - The Place of Supply of Services, which suggests that the 'default' provision should no longer be taxation on the basis of where the supplier is established, but taxation where the customer is established. This Briefing examines the general problems of levying VAT on services within the Single Market, and makes a number of comments on the Commission paper.

VAT on Postal Services

Részletes elemzés 01-06-2003

Most public postal services are currently exempt from VAT. The recent opening up of the market, however, has brought into being alternative operators which are obliged to charge VAT. The effect is to distort competition in a number of ways. The Commission is proposing to remedy the situation by introducing VAT on all postal services, but giving Member States the option to charge a reduced rate on letters and parcels below 2Kg. in weight. This Briefing examines the background and details of the proposal ...

This Study updates three earlier papers in the Economic Affairs Series:  Tax Competition in the European Union (ECON 105, October 1998);  Tax Co-ordination in the European Union (ECON 125, January 2001); and  Tax Co-ordination in the EU: the latest position (ECON 128, March 2002). The text does not repeat material already covered in the previous publications, but analyses recent developments in a number of taxation fields: corporate taxation, the taxation of energy, the continuing negotiations ...

Background to the €uro

Tanulmány 01-03-2003

This study looks at the € from a number of different angles. It first examines the theoretical basis for a single currency area in Europe; and then outlines the history of that single currency's creation, from the 'snake' in the 1970s to the introduction of € notes and coins at the beginning of 2002. The four final sections concern issues of current or future importance: the working of the Stability and Growth Pact and of economic co-ordination; the conduct of monetary policy by the ECB; the potential ...

The Taxation of Energy

Részletes elemzés 01-02-2003

This Briefing outlines the background to the proposals on the taxation of energy currently under discussion in the European Parliament and in ECOFIN. It recalls earlier debates on the harmonisation of excise duties on mineral oils and on a CO2 tax. It then summarises the Commission's proposals – and the progress made so far – on the overall taxation of energy; on the taxation of diesel fuel; and on the taxation of biofuels.

This study is essentially an updated version of two earlier texts in this series: Tax Competition in the European Union (ECON 105 of October 1998) and Tax Co-ordination in the European Union (ECON 125 of January 2001). It covers much of the same ground as these studies, but takes into account recent developments both within European Union itself, and at the international level.

The French Economy

Részletes elemzés 01-02-2002

This Briefing, which outlines the current situation in French economy, was written in preparation for the European Parliament's discussions on the French Stability Programme and the broad economic guidelines for the year 2000.