Pesquisar

Os seus resultados

Mostrando 10 de 10 resultados

On 8 May 2018, President Trump announced the unilateral US withdrawal from the Joint Comprehensive Plan of Action (JCPOA), the landmark nuclear agreement signed by Iran and the E3/EU+3 – France, Germany, the UK and the EU plus China, Russia and the USA – in 2015. He also announced that the US would re-impose sanctions on Iran that had been lifted as part of the implementation of the JCPOA. These sanctions have extraterritorial effect, essentially making it illegal for EU companies and financial institutions ...

Amongst the four fundamental freedoms that underpin the EU single market (free movement of persons, goods, services and capital), the free movement of capital is the most recent. Until the mid-1990s it did not exist in practice in a number of Member States. Financial operations in other Member States or in other currencies within the EU were subject to prior authorisation requirements by national authorities. These controls enabled national authorities to prevent or restrict financial operations. ...

Council Framework Decision 2001/413 (CFD) on combating fraud and counterfeiting of non-cash means of payment establishes minimum rules concerning the definition of criminal offences and sanctions related to fraud and counterfeiting of non-cash means of payment, as well as the mechanisms for cross-border cooperation and exchange of information. Adopted in 2001, the CFD is now 16 years old. Evidence collected through the Commission’s evaluation and stakeholder consultation confirms the existence of ...

'Paradise papers' in a nutshell

Em síntese 13-11-2017

The latest leak of tax-related documents, known as the ‘Paradise papers’, was made public on 5 November 2017. The results of a joint investigation are now being released in instalments. The papers provide additional evidence on the involvement of offshore law firms in tax optimisation practices.

Política fiscal geral

Fichas temáticas sobre a UE 01-11-2017

O poder de lançar impostos é um elemento fundamental da soberania dos Estados-Membros da UE, que só atribuíram à UE competências restritas neste domínio. O desenvolvimento de disposições fiscais da UE tem por objetivo o bom funcionamento do mercado único, e a harmonização da tributação indireta foi empreendida numa fase mais recuada e em maior profundidade do que a da tributação direta. Paralelamente a estes esforços, a UE está a intensificar o combate à evasão e à elisão fiscais, que constituem ...

Direct taxation: Personal and company taxation

Fichas temáticas sobre a UE 01-11-2017

The field of direct taxation is not directly governed by European Union rules. Nevertheless, a number of directives and the case law of the Court of Justice of the European Union (CJEU) establish harmonised standards for taxation of companies and private individuals. Moreover, communications have been issued emphasising the importance of preventing tax evasion and double taxation. Tax rulings for large companies in certain Member States, which could potentially result in distortions of competition ...

The notes in this compilation assess the implications and risks stemming from persistent fragmentation of euro area financial markets for the transmission of monetary policy and discuss feasible policy options which may be effective in reducing this fragmentation. The papers prepared by the members of the Monetary Expert Panel have been requested by the Committee on Economic and Monetary Affairs as an input for the September 2016 session of the Monetary Dialogue.

Twenty years after its launch, the European Single Market (SM) continues to develop. However, the European Commission's (EC) recent attempts to deepen the SM have encountered delays in adoption and appear to need stronger pressure on Member States to implement. The European Council has called for prioritisation of measures most beneficial to growth and jobs.

This briefing paper looks at the functioning of the extended Internal Market and examines two models of integration: the economic integration of the EU and Switzerland via sectoral bilateral agreements and the EEA agreement that governs relations between EU and the EEA states, Iceland, Norway and Liechtenstein. The paper identifies challenges related to the agreements and points to ways to enhance the performance of the extended Internal Market.