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In September 2024, a Court of Justice (ECJ) judgment, rendered in appeal, concluded a 10-year State aid procedure on Ireland's past tax rulings relating to Apple. The ECJ judgment did not go as anticipated. In addition, the over €13 billion in aid to be recovered from Apple eclipsed the grounds for the decision, which derive from the specific historical structure of the business and national provisions.

Commitments made at the confirmation hearings of the Commissioners-designate 2024-2029

Commitments made by Wopke Hoekstra, Commissioner-designate for Climate, Net Zero and Clean Growth, 2024-2029

Equality between men and women is one of the key foundational principles of the European Union. Despite much progress, however, significant gaps persist between men and women regarding employment opportunities and income levels. Taxation can either mitigate or exacerbate these gender inequalities. On 13 January 2025, the European ºÏ·¨²©²ÊÍøÕ¾'s Subcommittee on Tax Matters (FISC) is due to hold a public hearing on the topic.

Around 100 million people in the EU– or 1 in 4 adults – have some form of disability. Addressing both fiscal support and public service accessibility for people with disabilities is crucial for a more inclusive and equitable tax system across the EU. On 3 December 2024, the European ºÏ·¨²©²ÊÍøÕ¾'s Subcommittee on Tax Matters (FISC) will host a public hearing on this topic as part of the European ºÏ·¨²©²ÊÍøÕ¾'s Disability Rights Week.

This is the third edition of a study on the European Commission's follow-up to European ºÏ·¨²©²ÊÍøÕ¾ requests as expressed in non-legislative resolutions based either on ordinary own-initiative reports (INIs) or on Article 225 TFEU legislative-initiative reports (INLs). Analysing the Commission's replies in formal follow-up documents (for INIs) and in letters in reply to legislative-initiative reports (INL), this joint DG PRES and DG EPRS project seeks to support the European ºÏ·¨²©²ÊÍøÕ¾'s scrutiny ...

VAT in the digital age

Briefing 22-10-2024

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; and yet, sizeable amounts of VAT revenue are lost to fraud. Moreover, VAT rules place a considerable administrative burden on businesses. On 8 December 2022, to help fight VAT fraud and reduce this burden, the European Commission tabled a three-part proposal for a directive on VAT in the digital age. The proposal has three main objectives. The ...

Behavioural taxes, such as those levied on tobacco, alcohol, and fossil fuels, serve as instruments to influence consumer behaviour, as well as to collect revenue. By levying these taxes, governments seek to discourage the consumption of products that contribute to (significant) negative externalities, such as health costs or climate change. However, the design and implementation of such taxes can be quite complex, with volatile revenue collection. Additionally, public acceptance and consumer responses ...

For her second mandate, European Commission President-elect Ursula von der Leyen has prioritised strengthening EU competitiveness and simplifying existing EU legislation. One focus here is the regulatory burden in taxation within the EU and its potential evolution. On 17 October 2024, the European ºÏ·¨²©²ÊÍøÕ¾'s Subcommittee on Tax Matters (FISC) is due to hold a public hearing on simplicity and transparency in tax policy.

The rise of e-commerce has required changes to the system of value-added tax (VAT) to ensure that the rules allow for smooth and fraud-proof transactions between customers and sellers. The major overhaul of the VAT rules for e-commerce in 2021 introduced a series of important simplifications for businesses, such as the creation of an import one-stop shop (IOSS). The IOSS allows businesses to declare and remit VAT on all their business-to-consumer (B2C) distance sales of imported goods across the ...