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The effectiveness and distributional consequences of excess profit taxes or windfall taxes in light of the Commission’s recommendation to Member States EN

29-03-2023 PE 740.076 FISC
Проучване
Резюме : This study analyses the design and functioning of windfall profit taxes for energy suppliers in the EU. Based on profit data from 2021, the estimated revenue gains from the solidarity contribution amount to 4.4 bn EUR for the selected sample of firms. Applying the revenue cap to power prices of 2022 suggests a tax revenue of 106 bn EUR. The actual tax revenue might diverge substantially from these numbers due to different energy price levels during the application period. The revenue can be redistributed according to the member states’ priorities to face hardship of the energy crisis. Despite efficiency in theory, investment distortions might arise if investors expect the tax instrument to be extended to other sectors.
Автори : Katharina NICOLAY, Daniela STEINBRENNER, Nikolas WOELFING, Julia SPIX
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Резюме

Overview on the tax compliance costs faced by European enterprises – with a focus on SMEs EN

22-02-2023 PE 642.353 FISC
Проучване
Резюме : This study aims at quantifying and comparing tax compliance costs burdening private businesses in the European Union by reviewing the available empirical literature and data with a focus on small and medium-sized enterprises. Data as well as methodological challenges are discussed and used to identify best-practice tax systems in Europe. We highlight differences in compliance costs met by firms of differing sizes, engaging or not in cross-border trade and for different tax types.
Автори : Diego D’ANDRIA, and Mareike HEINEMANN
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Policy Departments’ Monthly Highlights - December 2022 EN

Накратко
Резюме : The Monthly Highlights publication provides an overview, at a glance, of the on-going work of the policy departments, including a selection of the latest and forthcoming publications, and a list of future events.

Taxation of the Informal Economy in the EU EN

25-11-2022 PE 734.007 FISC
Проучване
Резюме : This study provides estimates of the size and development of the shadow economy in the EU up to 2022 and analyses the main factors that drive economic agents to enter the shadow economy activities (part 1). Moreover, the study reviews and elaborates on the main driving forces and the policy measures implemented to reduce the shadow economy in six EU countries (Germany, Austria, Italy, Denmark, Romania and Greece) (part 2).
Автори : Prof. Dr. Friedrich SCHNEIDER, and Dr. Alban ASLLANI

Policy Departments’ Monthly Highlights - September 2022 EN

Накратко
Резюме : The Monthly Highlights publication provides an overview, at a glance, of the on-going work of the policy departments, including a selection of the latest and forthcoming publications, and a list of future events.

Regulation of intermediaries, including tax advisers, in the EU/Member States and best practices from inside and outside the EU EN

01-08-2022 PE 733.965 FISC
Проучване
Резюме : This study provides an overview of the regulatory environment of tax intermediaries. It presents a comparative analysis of five selected countries (4 EU, 1 Non-EU). For each country, it provides an understanding of the landscape of the tax profession, the current regulatory framework and its impact on tax compliance and draws attention to some weaknesses across this regulatory space. It also highlights some proposed remedies and direction for further in-depth research in this area. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies at the request of the Economic and Monetary Affairs' Subcommittee on Tax Matters (FISC).
Автори : Emer MULLIGAN (co-authors: Edidiong BASSEY, Dennis DE WIDT, Marco GREGGI, Dirk KIESEWETTER and Lynne OATS)

Removal of taxation-based obstacles and distortions in the Single Market in order to encourage cross border investment EN

26-07-2022 PE 733.964 FISC
Проучване
Резюме : The coexistence of 27 different national tax systems in the European Union brings about significant obstacles to cross border business activity in the European Single Market. The objective of this study is to show the context and developments in European secondary law that have led to the current situation or, at least, have not yet resolved it. In addition, perspectives are shown as to how the described obstacles to cross border investment in the Internal Market can be countered both in the short and long term, both at the fundamental and also at the procedural or administrative level. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies for the Subcommittee on Tax Matters (FISC).
Автори : Jost Henrich HECKEMEYER
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Policy Departments’ Monthly Highlights - April 2022 EN

Накратко
Резюме : The Monthly Highlights publication provides an overview, at a glance, of the on-going work of the policy departments, including a selection of the latest and forthcoming publications, and a list of future events.

Assessment of recent anti-tax avoidance and evasion measures (ATAD & DAC 6) EN

17-03-2022 PE 703.353 FISC
Проучване
Резюме : This study aims to provide an overview of the recently implemented anti-tax avoidance and evasion measures, notably the ATAD and DAC 6. It reviews the implementation of these directives across different Member States and assesses the problems that arise with regard to the interpretation of some of the directives’ provisions. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies at the request of the Economic and Monetary Affairs Subcommittee on tax matters (FISC).
Автори : Dirk VERBEKEN

Harmful Practices and Competition in the Area of Personal Income and Wealth Taxation EN

31-01-2022 PE 703.343 FISC
Задълбочен анализ
Резюме : Economic globalisation and integration led to an increase in the mobility of taxpayers and aggravated tax competition in the area of personal income and wealth taxation. This study sheds light on the two main instruments used to compete for mobile taxpayers – (top) tax rates and preferential tax arrangements. In addition, this study reviews the evidence on tax-induced mobility. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies at the request of the Economic and Monetary Affairs Subcommittee on tax matters (FISC).
Автори : Dirk VERBEKEN

Policy Departments’ Monthly Highlights - November 2021 EN

Накратко
Резюме : The Monthly Highlights publication provides an overview, at a glance, of the on-going work of the policy departments, including a selection of the latest and forthcoming publications, and a list of future events.

Exploring the opportunities and challenges of new technologies for EU tax administration and policy EN

21-10-2021 PE 695.458 FISC
Проучване
Резюме : This research paper explores the opportunities and challenges faced by the EU from the rapid emergence of new technologies such as Artificial Intelligence, Machine Learning, Data Analytics and Blockchain in the area of taxation .These technologies enable a transformation of the way that tax administration interact with taxpayers and can move tax compliance into real time. At the same time they raise practical and legal challenges for both the Member States and the European Union. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies at the request of the Subcommittee on Tax Matters (FISC).
Автори : Dirk VERBEKEN

Taxing professional football in the EU |A Comparative and EU analysis of a sector with tax gaps EN

30-09-2021 PE 695.451 FISC ECON
Проучване
Резюме : This study scrutinises the tax treatment of professional football players' remuneration throughout the European Union. It does so on the basis of a comparative analysis of selected country schemes. It draws conclusions and formulates suggestions for a future European Union approach.
Автори : Prof.dr. Robby Houben, Prof.dr. Anne Van de Vijver, Prof.dr. Niels Appermont and Gertjan Verachtert

Fair and simpler taxation supporting the recovery strategy - Ways to lower compliance costs and improve EU corporate income taxation EN

21-09-2021 PE 694.224 FISC
Проучване
Резюме : This study analyses the gaps and challenges in the EU corporate income tax (CIT) legislation, and evaluate the European Added Value (EAV) of potential policy options to address these challenges. A thorough comparative economic analysis is made of the EAV of a series of scenarios, based upon the policy options identified. The results confirm that complexity remains by far the greatest factor behind both the CIT gap and the high level of compliance costs for businesses. Insufficient transparency, lack of administrative effectiveness and lack of efficient enforcement are also of particular relevance for businesses as they have a relatively large impact on compliance costs. As expected, the move towards digitalisation of the tax administration also appears as an option to reduce both the CIT gap and compliance costs in all scenarios, but probably to a lesser extent than what is sometimes assumed. The study finds an EAV of around €30 billion for a scenario of agreement in the G7/OECD plus limited implementation of the Commission's 'Business in Europe: Framework for income taxation' (BEFIT) proposals, as well as reinforced and extended cooperation. A slightly higher EAV of around €45 billion is found for a scenario of G7/OECD agreement + ambitious BEFIT and reinforced cooperation. Finally, a higher EAV of €76 billion is found with the most ambitious scenario of an EU treasury, qualified voting majority (QVM) in Council and CIT administered at EU level. The most ambitious scenario is however still rather unlikely to gather sufficient support at the current juncture as it would require substantial Treaty changes. It can be concluded that the two other alternatives are more likely to be implemented in the coming period.
Автори : JEROME LEON SAULNIER

Fair and simpler taxation supporting the recovery strategy – Ways to improve exchange of information and compliance to reduce the VAT gap EN

20-09-2021 PE 694.223 FISC
Проучване
Резюме : Member States have agreed that the definitive VAT reform in the EU should proceed only if it can be demonstrated that its impact on reducing the VAT gap is substantial and if the burden on businesses is also reduced. This study analyses these issues in detail, with a view to identifying possible challenges for the EU and on evaluating the European Added Value (EAV) of potential policy options to address these challenges. The study also includes a thorough comparative economic analysis of the EAV of a series of scenarios based upon the policy options identified. The results confirm that complexity remains the main factor behind both the VAT gap and the high level of compliance costs for businesses in all scenarios. Regarding the impact of each scenario compared to the baseline in 2025, the study finds an EAV of around €39 billion for the scenario of extended cooperation with exchange of information and a one-stop shop. This can be broken down into a reduction of the VAT gap of around €29 billion, and a reduction of the compliance costs for businesses of almost €10 billion. A slightly higher EAV of around €45 billion is found for the scenario of extended cooperation with a definitive VAT regime and a one-stop shop. Finally, a higher EAV of €71 billion is found for the most ambitious scenario, including establishment of an EU treasury and VAT administered at EU level. This most ambitious scenario is, however, rather unlikely to gather sufficient support at the current juncture and would also require substantial Treaty change. As the definitive VAT regime continues to be delayed, this evaluation also emphasises the potential for a scenario of extended cooperation through reinforced exchange of information and a one-stop shop. However, the extent to which Member States are likely to coordinate a concerted move, as assumed by some commentators, remains to be demonstrated at this stage.
Автори : JEROME LEON SAULNIER

VAT gap, reduced VAT rates and their impact on compliance costs for businesses and on consumers EN

30-08-2021 PE 694.215 IMCO FISC
Проучване
Резюме : In November 2020, the European Parliament's Subcommittee on Tax Matters requested authorisation to draw up an implementation report on the implementation of the Sixth VAT Directive. Olivier Chastel (Renew Europe, Belgium) has been appointed as rapporteur for the report. To further support the Subcommittee on Tax Matters in its scrutiny work on the subject, the Ex-Post Evaluation Unit within the European Parliamentary Research Service has drawn up the present European implementation assessment. It focuses on the causes underlying the huge gap between the VAT projected and de facto collected, by looking at factors such as the Member States' disparate VAT systems and at the effects of reduced VAT rates on businesses and consumers.
Автори : ECKHARD BINDER

Harmful tax practices within the EU: definition, identification and recommendations EN

31-05-2021 PE 662.905 FISC
Проучване
Резюме : The purpose of the present study is to provide a tool for understanding the phenomenon of harmful tax competition within the EU, as well as making an in-depth assessment and proposing solutions. It contains policy recommendations for future EU standards. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies at the request of the subcommittee on Tax Matters (FISC).
Автори : Prof. dr. Elly VAN DE VELDE and Dr. Francesco CANNAS

First appraisal of the EU-UK Trade and Cooperation Agreement by Policy Department A EN

Проучване
Резюме : “Agreements concluded by the Union are binding upon the institutions of the Union and on its Member States.” (Article 216(2) TFEU). According to the Case-law of the Court of Justice of the European Union (CJEU), International law takes precedence over (secondary) EU law: “It should also be pointed out that, by virtue of Article 216(2) TFEU, where international agreements are concluded by the European Union they are binding upon its institutions and, consequently, they prevail over acts of the European Union (see, to this effect, Case C‑61/94 Commission v Germany [1996] ECR I‑3989, paragraph 52; Case C‑311/04 Algemene Scheeps Agentuur Dordrecht [2006] ECR I‑609, paragraph 25; Case C‑308/06 Intertanko and Others [2008] ECR I‑4057, paragraph 42; and Joined Cases C‑402/05 P and C‑415/05 P Kadi and Al Barakaat International Foundation v Council and Commission [2008] ECR I‑6351, paragraph 307)” . Arguably, acts adopted by bodies established by the EU-UK TCA could also enjoy primacy: “7 It follows [...] that decisions of the EEC-Turkey Association Council are measures adopted by a body provided for by the Agreement and empowered by the Contracting Parties to adopt such measures. 18 In so far as they implement the objectives set by the Agreement, such decisions are directly connected with the Agreement and, as a result of the second sentence of Article 22(1) thereof, have the effect of binding the Contracting Parties. 19 By virtue of the Agreement, the Contracting Parties agreed to be bound by such decisions and if those parties were to withdraw from that commitment, that would constitute a breach of the Agreement itself.
Автори : Andreas Huber at Al.