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Tip ta' pubblikazzjoni
Qasam tematiku
Awtur
Kelma għat-tiftix
Data

It-tassazzjoni indiretta

01-02-2018

It-taxxi indiretti jinkludu t-taxxa fuq il-valur miżjud (VAT) u d-dazji tas-sisa fuq l-alkoħol, it-tabakk u l-enerġija. Is-sistema komuni tal-VAT hija ġeneralment applikabbli għall-merkanzija u s-servizzi mixtrija u mibjugħa għall-użu jew għall-konsum fl-UE. Id-dazji tas-sisa jiġu imposti fuq il-bejgħ jew l-użu ta' prodotti speċifiċi. L-attivitajiet leġiżlattivi tal-UE għandhom l-għan li jikkoordinaw u jarmonizzaw il-liġi tal-VAT u jarmonizzaw id-dazji fuq l-alkoħol, it-tabakk u l-enerġija bil-għan ...

It-taxxi indiretti jinkludu t-taxxa fuq il-valur miżjud (VAT) u d-dazji tas-sisa fuq l-alkoħol, it-tabakk u l-enerġija. Is-sistema komuni tal-VAT hija ġeneralment applikabbli għall-merkanzija u s-servizzi mixtrija u mibjugħa għall-użu jew għall-konsum fl-UE. Id-dazji tas-sisa jiġu imposti fuq il-bejgħ jew l-użu ta' prodotti speċifiċi. L-attivitajiet leġiżlattivi tal-UE għandhom l-għan li jikkoordinaw u jarmonizzaw il-liġi tal-VAT u jarmonizzaw id-dazji fuq l-alkoħol, it-tabakk u l-enerġija bil-għan li jiżguraw il-funzjonament xieraq tas-suq intern.

Establishing a Financial Transaction Tax in the EU

10-05-2012

There are increasing calls for the financial sector to contribute to the resolution of the financial crisis and to help prevent its repeat.

There are increasing calls for the financial sector to contribute to the resolution of the financial crisis and to help prevent its repeat.

A Financial Transaction Tax for the EU

16-03-2012

There are increasing calls for the financial sector to contribute to the resolution of the financial crisis. Although efforts to introduce a Financial Transaction Tax at global level have so far failed, a proposal to introduce an EU-wide tax was put forward in 2011.

There are increasing calls for the financial sector to contribute to the resolution of the financial crisis. Although efforts to introduce a Financial Transaction Tax at global level have so far failed, a proposal to introduce an EU-wide tax was put forward in 2011.

Workshop on the Proposal for a New Energy Tax Directive (ETD)

05-10-2011

This workshop aims to prepare the upcoming discussion on the European Commission's proposal for a new Energy Tax Directive (ETD; COM(2011)169) and the subsequent report of the Committee on Economic and Monetary Affairs (ECON). It will explain background and aims of the proposal as well as possible economic and social impacts and implications for growth and competitiveness. Finally, in order to understand the practicalities of such a tax, the application of energy and CO2 taxes in Sweden are explained ...

This workshop aims to prepare the upcoming discussion on the European Commission's proposal for a new Energy Tax Directive (ETD; COM(2011)169) and the subsequent report of the Committee on Economic and Monetary Affairs (ECON). It will explain background and aims of the proposal as well as possible economic and social impacts and implications for growth and competitiveness. Finally, in order to understand the practicalities of such a tax, the application of energy and CO2 taxes in Sweden are explained.

Awtur estern

Rolf DIEMER (European Commission, DG TAXUD) ; Nils-Axel BRAATHEN (OECD, Environment Directorate) ; Helge Sigurd NÆSS -SCHMIDT (Copenhagen Economics) and Susanne ÅKERFELDT (Swedish Ministry of Finance, Tax and Customs Dept.)

Tax co-ordination in the European Union

15-12-2000

This working document is an updated version of the study originally published in 1998 under the title 'Tax Competition in the European Union'. The General Introduction covers the recent history of tax policy within the European Union, and examines the current situation in the fields of Corporate Taxation, the Taxation of Savings, the Taxation of Labour and Indirect Taxation (VAT and excise duties). The second section - Taxes on Labour, on Income from Capital and on Corporations in the European Union ...

This working document is an updated version of the study originally published in 1998 under the title 'Tax Competition in the European Union'. The General Introduction covers the recent history of tax policy within the European Union, and examines the current situation in the fields of Corporate Taxation, the Taxation of Savings, the Taxation of Labour and Indirect Taxation (VAT and excise duties). The second section - Taxes on Labour, on Income from Capital and on Corporations in the European Union: a comparative analysis - provides a detailed survey of how direct taxes, personal and corporate, are levied within the European Union. Finally, a third section - Competition or Co-operation? - discusses the main issues in the current debate on the alternative approaches of competition and co-operation in the tax field.

Awtur estern

Alicia MARTINEZ SERRANO (University of Murcia)

Electronic Commerce and Tax Base Erosion

01-01-1999

This study examines whether there is any evidence, for both 'direct' and 'indirect' taxes, that electronic commerce leads to tax base erosion and the establishment of business in tax havens. The briefing also looks at the impact that the growth of the Internet and electronic commerce may have on the collection of taxes. An analysis is made of the problems which make electronic commerce over the Internet so difficult to tax. This includes the internet's lack of physical location and central control ...

This study examines whether there is any evidence, for both 'direct' and 'indirect' taxes, that electronic commerce leads to tax base erosion and the establishment of business in tax havens. The briefing also looks at the impact that the growth of the Internet and electronic commerce may have on the collection of taxes. An analysis is made of the problems which make electronic commerce over the Internet so difficult to tax. This includes the internet's lack of physical location and central control, the problems with auditing and enforcement, the use of electronic money and encryption and the problems associated with mirror servers and disintermediation. A discussion of existing tax law gives an overview of why direct and indirect taxation rules may provide loopholes in the age of electronic commerce.

Awtur estern

Max Cash, Robert Schuman Scholar

Avvenimenti fil-ġejjieni

16-10-2019
State of the Union: The view from regions and cities
Avveniment ieħor -
EPRS
17-10-2019
What Europe is Thinking: The latest Pew survey of opinion in 14 EU Member States
Avveniment ieħor -
EPRS
05-11-2019
The Art and Craft of Political Speech-writing: A conversation with Eric Schnure
Avveniment ieħor -
EPRS

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