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Following a declaration made by seven EU Member States in March 2017, the European Commission adopted a proposal to establish a joint undertaking for high-performance computing (HPC) under Article 187 of the Treaty on the Functioning of the European Union (TFEU) on 11 January 2018. The proposed regulation would establish the joint undertaking for the period to 31 December 2026, and provide it with €486 million in EU funds from the Horizon 2020 and Connecting Europe Facility programmes as well as ...

The situations highlighted by the ‘Panama papers’ and ‘Paradise papers’, among others leaks show how certain intermediaries and other providers of tax advice appear to have facilitated companies and individuals in avoiding taxation, often through complex cross-border schemes involving routing assets to, or through, offshore entities. Among the tools to fight tax avoidance and aggressive tax planning are established mechanisms for disclosure of tax information and publication of tax-relevant information ...

Common corporate tax base (CCTB)

Briefing 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 ...

This proposal was part of a package of proposed EU legislation that aims to modernise the VAT regime for cross-border B2C e-commerce. It provides the basis for the underlying IT infrastructure and the necessary cooperation by Member States to ensure the success of the extension of the mini-one-stop-shop (MOSS). It contains provisions relating to – among other things – the exchange of information between competent authorities of Member States, and the control of transactions and taxable persons, as ...

Since 1 January 2015, for some mobile transactions linked to telecommunications, broadcasting and electronically supplied services to non-taxable persons (business-to-consumer, B2C), the destination principle is applicable for value added tax – i.e. the VAT should be paid to the Member State where the consumer is located, via the mini-one-stop-shop (MOSS) portal. In its VAT digital single market package, published on 1 December 2016, the Commission proposed to extend payment possibilities through ...

Het Europees Economisch en Sociaal Comité

Infopagina's over de EU 01-10-2017

Het Europees Economisch en Sociaal Comité (EESC) is een raadgevend orgaan van de Europese Unie. Het telt 350 leden. Het geeft advies bij een verplichte raadpleging op de gebieden die zijn vastgelegd in de Verdragen, of bij een facultatieve raadpleging door de Commissie, de Raad of het Parlement. Het kan ook op eigen initiatief adviezen uitbrengen. De leden ervan mogen niet gebonden zijn door enig imperatief mandaat. Zij moeten hun ambt volkomen onafhankelijk uitoefenen in het algemeen belang van ...

The IA contains a wealth of information, data and research, both internal and external, but some parts of the complex analysis lack clarity and coherence. The extensive quantitative estimations are not always comparable in structure and thus difficult to relate to each other. The potential contribution of the options to the reduction of CO2 emissions and to the REFIT exercise remains vague, as well as their impact on SMEs. The IA concludes that higher revenues, better road quality and considerable ...

The European Parliament: Powers

Infopagina's over de EU 01-06-2017

Parliament asserts its institutional role in European policy-making by exercising its various functions. Parliament’s participation in the legislative process, its budgetary and control powers, its involvement in treaty revision and its right to intervene before the European Court of Justice enable it to uphold democratic principles at European level.

Supranationale besluitvormingsprocedures

Infopagina's over de EU 01-05-2017

De lidstaten zijn met de Europese Unie overeengekomen om op grond van hun lidmaatschap van de EU op specifieke beleidsvlakken een deel van hun bevoegdheden over te dragen aan de EU-instellingen. Daarom kunnen de EU-instellingen binnen hun wetgevende en uitvoerende procedures, de begrotingsprocedures, de benoemingsprocedures en de quasi-constitutionele procedures bindende supranationale besluiten nemen.

The 'own resources' system, which ensures the financing of EU policies, has advantages such as reliability in providing the necessary resources, but has also attracted a number of criticisms, not least for its complexity and lack of real financial autonomy. The European Parliament (EP), which has little say in the design of the system, has long pushed for its reform. The aim is not to increase the size of the EU budget, but to focus it on issues of European common interest and to tap its full economic ...