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VAT in the digital age

Briefing 16-11-2023

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 ...

Le società di comodo sono entità che non svolgono attività economiche o svolgono un'attività economica minima. Sebbene possano talvolta svolgere funzioni commerciali utili, possono anche essere utilizzate impropriamente a fini di pianificazione fiscale aggressiva o di evasione fiscale. La proposta "Unshell" della Commissione è intesa a impedire che le società di comodo dell'UE beneficino di vantaggi fiscali. Il Parlamento discuterà e voterà una relazione sull'argomento durante la tornata di gennaio ...

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 trasparenza fiscale è diventata uno strumento importante nella lotta contro l'elusione e l'evasione fiscali. La rendicontazione paese per paese ha come obiettivo quello di imporre alle imprese multinazionali di fornire dati sufficienti per poter distinguere la parte della loro attività relativa a un determinato paese. La proposta di direttiva della Commissione europea sulla rendicontazione paese per paese è stata presentata per la prima volta nel 2016. I negoziati interistituzionali sono sfociati ...

La riforma della strategia dell'UE in materia di pratiche fiscali dannose ha assunto un posto di rilievo nell'agenda per diverse ragioni: ovvero la notevole perdita di gettito dovuta all'evasione e all'elusione fiscali, mentre gli Stati membri stanno affrontando gli enormi impatti economici della pandemia, le pressioni pubbliche e parlamentari e varie rivelazioni di alto profilo in merito a pratiche fiscali discutibili. Nell'autunno 2020 la sottocommissione per le questioni fiscali (FISC) ha avviato ...

Economic Dialogue with Cyprus - ECON on 3 June 2021

Analisi approfondita 31-05-2021

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 ...