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Detailed technical measures for the definitive VAT system for cross-border goods trade

20-06-2019

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 ...

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 EU VAT system and make it less vulnerable to fraud, as described in the April 2016 VAT action plan. The proposal, adopted on 25 May 2018, would amend the VAT Directive (Directive 2006/112/EC), to introduce detailed technical measures for the definitive VAT system for intra-EU business to business (B2B) trade in goods. The present proposal follows and complements the adoption of Council Directive (EU) 2018/1910 on 4 December 2018. The Parliament adopted its position on the proposal on 12 February 2019; the Council has yet to finalise its position. Third edition of a briefing originally drafted by Ana Claudia Alfieri, and subsequently updated by Laura Puccio. The 'EU Legislation in Progress' briefings are updated at key stages throughout the legislative procedure.

Interim digital services tax on revenues from certain digital services

07-12-2018

According to the European Commission the digital economy is relatively under-taxed when compared with traditional businesses. Certain inherent characteristics such as reliance on cross-border provision of services without physical presence, easy transfers of intangible assets, and novel ways to create value make it particularly easy for enterprises to limit their tax liabilities. In order to provide a solution to this problem, in March 2018 the Commission adopted the 'fair taxation of the digital ...

According to the European Commission the digital economy is relatively under-taxed when compared with traditional businesses. Certain inherent characteristics such as reliance on cross-border provision of services without physical presence, easy transfers of intangible assets, and novel ways to create value make it particularly easy for enterprises to limit their tax liabilities. In order to provide a solution to this problem, in March 2018 the Commission adopted the 'fair taxation of the digital economy' package, comprised of two proposals. One concerns a permanent reform of corporate tax regime while the second is a proposal for a directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services, which would apply as an interim measure until the permanent reform has been implemented. The tax is to cover businesses above two thresholds: total annual worldwide revenues exceeding €750 million and annual revenues in the EU exceeding €50 million. The proposed single rate is at 3 %, levied on gross revenues resulting from the provision of certain digital services where user value creation is essential. Parliament’s Committee on Economic and Monetary Affairs (ECON) adopted a report proposing to widen the scope and reach of the tax. The plenary vote is expected during the December session. Second edition. The ‘EU Legislation in Progress’ briefings are updated at key stages throughout the legislative procedure.

Common corporate tax base (CCTB)

15-06-2018

The European Commission has decided to re-launch the common consolidated corporate tax base (CCCTB) project in a two-step approach, with the publication on 25 October 2016 of two new interconnected proposals on a common corporate tax base (CCTB) and a common consolidated corporate tax base (CCCTB). The 2016 CCTB provides for the determination of a single set of rules for calculation of the corporate tax base. Companies operating across borders in the EU would no longer have to deal with 28 different ...

The European Commission has decided to re-launch the common consolidated corporate tax base (CCCTB) project in a two-step approach, with the publication on 25 October 2016 of two new interconnected proposals on a common corporate tax base (CCTB) and a common consolidated corporate tax base (CCCTB). The 2016 CCTB provides for the determination of a single set of rules for calculation of the corporate tax base. Companies operating across borders in the EU would no longer have to deal with 28 different sets of national rules when calculating their taxable profits. The intention is that the proposed CCTB is a step on the way towards re-establishing the link between taxation and the place where profits are made, via an apportionment formula to be introduced through the new CCCTB proposal. The legislative proposal falls under the consultation procedure. In the European Parliament, it was assigned to the Economic and Monetary Affairs Committee. The committee adopted its report on 21 February 2018. Parliament adopted its opinion in plenary on 15 March 2018. The proposal is now in the hands of the Council. Third edition, based on an original briefing by Gustaf Gimdal. The ‘EU Legislation in Progress’ briefings are updated at key stages throughout the legislative procedure.

Outlook for the meetings of EU leaders on 22-23 March 2018

21-03-2018

On 22 and 23 March 2018, the EU Heads of State or Government will convene in four different formations with varying compositions and levels of formality: a regular meeting of the European Council, a Leaders’ meeting on taxation, a Euro Summit and a European Council (Article 50) meeting. The agenda of the formal European Council includes single market issues, the European semester, social policy and international trade relations. Following the recent announcements by the US administration on trade ...

On 22 and 23 March 2018, the EU Heads of State or Government will convene in four different formations with varying compositions and levels of formality: a regular meeting of the European Council, a Leaders’ meeting on taxation, a Euro Summit and a European Council (Article 50) meeting. The agenda of the formal European Council includes single market issues, the European semester, social policy and international trade relations. Following the recent announcements by the US administration on trade matters, the latter issue is likely to take a more prominent place than originally expected. The informal Leaders’ meeting will focus exclusively on taxation, in particular in the digital economy, whilst the Euro Summit will discuss further developments in the euro area, banking union and the gradual completion of Economic and Monetary Union (EMU). At the European Council (Article 50) meeting, EU-27 leaders are due to adopt guidelines for the framework for the future relationship between the EU and the United Kingdom (UK).

General arrangements for excise duty

05-03-2018

To ensure proper functioning of the internal market, Directive 2008/118/EC and related pieces of EU law seek harmonisation of the general conditions for charging excise duty on alcohol, tobacco and energy products. Disparities in the application of these rules can result in tax-induced movements of goods, loss of revenue and fraud. The REFIT initiative on general arrangements for excise duty, announced in the Commission's work programme for 2018, intends to further harmonise and simplify provisions ...

To ensure proper functioning of the internal market, Directive 2008/118/EC and related pieces of EU law seek harmonisation of the general conditions for charging excise duty on alcohol, tobacco and energy products. Disparities in the application of these rules can result in tax-induced movements of goods, loss of revenue and fraud. The REFIT initiative on general arrangements for excise duty, announced in the Commission's work programme for 2018, intends to further harmonise and simplify provisions for the export, import and transit of excise goods, inter alia through automation of movement control procedures.

"Other revenue" in the European Union Budget

15-11-2017

The Treaty on the functioning of the European Union divides the revenue of the general budget into two main components: own resources and other revenue. However, the wording of the Treaty indicates that other revenue should remain marginal compared to the own resources in the financing of the EU budget. Today, there are three main categories of own resources: i) traditional own resources, ii) VAT-based resource and iii) GNI-based own resource. The own resources system also includes a specific mechanism ...

The Treaty on the functioning of the European Union divides the revenue of the general budget into two main components: own resources and other revenue. However, the wording of the Treaty indicates that other revenue should remain marginal compared to the own resources in the financing of the EU budget. Today, there are three main categories of own resources: i) traditional own resources, ii) VAT-based resource and iii) GNI-based own resource. The own resources system also includes a specific mechanism for correcting budgetary imbalances in favour of the United Kingdom (the UK correction). In addition, some Member States may choose not to participate in certain justice and home affairs policies. Their own resources payments are adjusted accordingly.

Global Trendometer: Essays on medium- and long-term global trends - Summer 2017

06-09-2017

With the publication of the "Global Trendometer" the EPRS Global Trends Unit seeks to contribute to the process of identifying and addressing medium- and long-term trends, and their possible implications for policy-making in the European Union. In this latest edition, three essays and seven two-page vignettes on different geopolitical, economic, technological and social issues paint a broad-ranging picture of some developments that may shape Europe’s future.

With the publication of the "Global Trendometer" the EPRS Global Trends Unit seeks to contribute to the process of identifying and addressing medium- and long-term trends, and their possible implications for policy-making in the European Union. In this latest edition, three essays and seven two-page vignettes on different geopolitical, economic, technological and social issues paint a broad-ranging picture of some developments that may shape Europe’s future.

The social and employment situation in Estonia and priorities of the Estonian Presidency

15-05-2017

In Estonia, during the recovery from recession, the employment rate increased almost 10 percentage points (p.p.) to the level of almost 77% and the unemployment rate decreased by 10 p.p. to the level on 7%. Active labour market policies played an important role here as Estonia succeeded in adjusting active labour market services to meet the needs of the labour market. As a result, Estonia’s employment rate is one of the highest in the EU and their unemployment rate one of the lowest.

In Estonia, during the recovery from recession, the employment rate increased almost 10 percentage points (p.p.) to the level of almost 77% and the unemployment rate decreased by 10 p.p. to the level on 7%. Active labour market policies played an important role here as Estonia succeeded in adjusting active labour market services to meet the needs of the labour market. As a result, Estonia’s employment rate is one of the highest in the EU and their unemployment rate one of the lowest.

Awtur estern

Kerly Spenbergt

Effective Corporate Tax Rate” and “Digital Business Establishment” in the Corporate Tax Base Proposals

10-05-2017

On 25 October 2016, the Commission presented two proposals for two Council directives on a Common Corporate Tax Base, COM (2016)0685 (CCTB) and a Common Consolidated Corporate Tax Base, COM (2016)0683 (CCCTB). They both are based of Article 115 TFEU (Council decides after consultation of EP- special legislative procedure). As approximation under this Article shall directly affect the establishment or functioning of the internal market the Council decides by unanimity (exception for fiscal provisions ...

On 25 October 2016, the Commission presented two proposals for two Council directives on a Common Corporate Tax Base, COM (2016)0685 (CCTB) and a Common Consolidated Corporate Tax Base, COM (2016)0683 (CCCTB). They both are based of Article 115 TFEU (Council decides after consultation of EP- special legislative procedure). As approximation under this Article shall directly affect the establishment or functioning of the internal market the Council decides by unanimity (exception for fiscal provisions in Article 114, par.2 TFEU). The purpose of the proposals is to establish common rules for corporate taxes and to make it possible for corporations to submit a single consolidated tax declaration for the corporation’s activities to the tax authority in only one EU Member State. The proposals shall ensure a corporate tax system that encourages fairness in the internal market as currently businesses with cross-border activity have to comply with up to 28 divergent corporate tax systems (generally, corporate income is taxed at national level).

Economic Dialogue and Exchange of Views with the President of the Council (ECOFIN)

23-01-2017

Edward Scicluna, Minister of Finance of Malta, is participating in the ECON as current President of the ECOFIN Council during the Maltese Presidency (January - June 2017). According to the Treaty of the Union, Member States shall regard their economic policies as a matter of common concern and shall coordinate them within the Council. This briefing prepared by the Economic Governance Support Unit covers the Maltese Presidency priorities in the economic and financial fields, the recent developments ...

Edward Scicluna, Minister of Finance of Malta, is participating in the ECON as current President of the ECOFIN Council during the Maltese Presidency (January - June 2017). According to the Treaty of the Union, Member States shall regard their economic policies as a matter of common concern and shall coordinate them within the Council. This briefing prepared by the Economic Governance Support Unit covers the Maltese Presidency priorities in the economic and financial fields, the recent developments in the implementation of the SGP, the MIP, the recommendations for the Euro Area, as well as the latest developments in completing the Banking Union.

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