Archive: Tax Systems

Showing 1 to 10 of 29 entries

	Title
2023-10-24	Council Directive (EU) 2023/2226 amending Directive 2011/16/EU on administrative cooperation in the field of taxation Author (Corporate): Council of the European Union Series Details: Official Journal of the European Union 2023/2226 Published: 24/10/2023 (Last update: 24/10/2023)
2023-09-21	Fiscal State Aid Law and Harmful Tax Competition in the European Union Author (Person): Kyriazis, Dimitrios Publisher: Oxford University Press Published: 2023 (Last update: 21/09/2023)
2023-05-17	Proposal for a Council Directive amending Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT Author (Corporate): European Commission: DG Taxation and Customs Union Series Details: COM (2023) 262 Published: 17/05/2023 (Last update: 17/05/2023)
2023-05-17	Proposal for a Council Regulation amending Regulation (EEC) No 2658/87 as regards the introduction of a simplified tariff treatment for the distance sales of goods and Regulation (EC) No 1186/2009 as regards the elimination of the customs duty relief threshold Author (Corporate): European Commission: DG Taxation and Customs Union Series Details: COM (2023) 259 Published: 17/05/2023 (Last update: 17/05/2023)
2023-02-06	Council Regulation (EU) 2023/246 amending Regulation (EU) No 389/2012 as regards the exchange of information maintained in the electronic registers concerning economic operators who move excise goods between Member States for commercial purposes Author (Corporate): Council of the European Union Series Details: Official Journal of the European Union L 34, Pages 1-3 Published: 06/02/2023 (Last update: 06/02/2023)
2023-01-07	Data Sharing and Tax Enforcement: Evidence from Short-Term Rentals in Denmark Author (Person): Garz, Marcel \| Schneider, Andrea Publisher: Social Science Research Network (SSRN) Published: January 2023 (Last update: 07/01/2023)
2022-10-21	Taxation in times of high inflation Author (Person): Baert, Pieter Author (Corporate): European Parliament: European Parliamentary Research Service Series Details: EPRS At a Glance PE 733.710 Published: October 2022 (Last update: 21/10/2022)
2022-08-01	Regulation of intermediaries, including tax advisers, in the EU/Member States and best practices from inside and outside the EU Author (Person): Bassey, Edidiong \| De Widt, Dennis \| Greggi, Marco \| Kiesewetter, Dirk \| Mulligan, Emer \| Oats, Lynne Author (Corporate): European Parliament: DG Internal Policies Series Details: EPRS Studies PE 733.965 Published: July 2022 (Last update: 01/08/2022)
2022-07-26	Removal of taxation-based obstacles and distortions in the Single Market in order to encourage cross border investment Author (Person): Heckemeyer, Jost Henrich Author (Corporate): European Parliament: DG Internal Policies Series Details: EPRS Studies PE 733.964 Published: July 2022 (Last update: 26/07/2022)
2022-05-11	Proposal for a Council Directive on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes Author (Corporate): European Commission Series Details: COM (2022) 216 Published: 11/05/2022 (Last update: 11/05/2022)