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  • Search: institution:"European Commission / Directorate General for Taxation and Customs Union"
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Year of publication
Subject
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EU countries 154 EU-Staaten 154 Steuerpolitik 41 Sales tax 37 Umsatzsteuer 37 Steuerreform 32 Tax reform 32 Tax policy 29 Steuersystem 28 Tax system 28 EU tax law 23 EU-Steuerrecht 23 Steuereinnahmen 19 Tax revenue 19 Beziehungsmarketing 16 Relationship marketing 16 Corporate taxation 14 Unternehmensbesteuerung 14 Community Law and Law of the Member States 13 Europäische Union 13 Steuermoral 13 Steuerstatistik 13 Tax compliance 13 Tax statistics 13 Steuerrecht 12 Tax Policy 12 Tax law 12 Alcohol tax 11 Alkoholsteuer 11 Norway 11 Norwegen 11 Community law 10 Corporate income tax 10 EU-Recht 10 Immaterialgüterrechte 10 Intellectual property rights 10 Körperschaftsteuer 10 Law enforcement 10 Rechtsdurchsetzung 10 Steuer 9
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Online availability
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Free 251 CC license 25
Type of publication
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Book / Working Paper 307
Language
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English 305 German 9 French 9 Multiple languages 4 Italian 3 Arabic 2 Persian 2 Hindi 2 Japanese 2 Portuguese 2 Russian 2 Spanish 2 Serbian 2 Turkish 2 Vietnamese 2 Chinese 2 Danish 1 Dutch 1
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Author
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Hemmelgarn, Thomas 12 Nicodème, Gaëtan 10 Poniatowski, Grzegorz 6 Spengel, Christoph 6 Fatica, Serena 5 Iara, Anna 5 Skonieczna, Agnieszka 5 Zangari, Ernesto 5 Śmietanka, Adam 5 Beavor, Edmund 4 Luchetta, Giacomo 4 Rohmer, Bradford 4 Attström, Karin 3 Bruggen, Anne van 3 Cattoir, Philippe 3 Heckemeyer, Jost H. 3 Kalyva, Athena 3 Makropoulou, Maria 3 Princen, Savina 3 Puglisi, Laura 3 Ruà, Savino 3 Wöhlbier, Florian 3 Aerts, Dirk 2 Arachi, Giampaolo 2 Bachmaier, Patricia 2 Barbizan, Thiago 2 Barrios Cobos, Salvador 2 Blagoeva, Tsvetelina 2 Bogaerts, Nico 2 Bonch-Osmolovskiy, M. 2 Bonch-Osmolovskiy, Mikhail 2 Braniff, Lauren 2 Brix, Louise 2 Bräutigam, Rainer 2 Buysing Damste, Claudia 2 Caiumi, Antonella 2 De Rijk, J. R. 2 Dussutour, Chloé. 2 Floristean, Alexandru 2 Fooken, Jonas 2
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Institution
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European Commission / Directorate-General for Taxation and Customs Union 246 European Commission / Directorate General for Taxation and Customs Union 57 Europäische Kommission / Generaldirektion Steuern und Zollunion 53 Deloitte 23 European Commission / Statistical Office of the European Union 13 Economisti Associati 11 Ramboll 9 PwC 8 Europe Economics 7 European Commission / Directorate-General for Economic and Financial Affairs 7 WIFO 7 CASE 5 CASE, Center for Social and Economic Research 5 EY 5 IPSOS 5 Center for Social and Economic Research (CASE) 4 ECOPA 4 European Commission / Joint Research Centre 4 European Commission / [Directorate-General for Taxation and Customs Union] 4 CEPS 3 Centre for European Economic Research (ZEW) 3 IHS 3 Oxford Research 3 The Evaluation Partnership 3 Ausschuss für den Zollkodex 2 Bocconi University / Dondena Research Centre on Social Dynamics and Public Policies 2 CAPP 2 CEPII 2 CPB Netherlands Bureau for Economic Policy Analysis 2 Coffey 2 Coffey International Development Limited 2 Comité du code des douanes 2 Copenhagen Economics A/S 2 Customs Code Committee 2 ETLA 2 Ernst & Young 2 Ernst & Young LLP 2 European Communities. 2 Europäische Kommission / Generaldirektion Wirtschaft und Finanzen 2 Europäische Kommission / Statistisches Amt 2
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Published in...
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European Commission / Directorate-General for Taxation and Customs Union - Taxation papers 10 Commission of the European Communities - COM ; 2003,309 2 Commission of the European Communities - COM ; 2004,223 2 Commission of the European Communitiies - COM ; 2004,260 2 Eurostat - Theme 2, Economy and finance, detailed tables 2 Commission of the European Communities - SEC ; 2003,622 1 Commission of the European Communities - COM 1 European Commission / Directorate-General Economic and Financial Affairs - European economy 1 European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field 1 European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2002 1 European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2003 1 European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2004 1 European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2005 1 European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2006 1 European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2007 1 European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2008 1 European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2010 1 European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2011 1 European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2012 1 European Commission / Directorate-General forTaxation and Customs Union - Taxation papers 1
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Source
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ECONIS (ZBW) 250 ArchiDok 55 USB Cologne (business full texts) 2
Showing 1 - 10 of 307
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ICS2 : new data requirements for goods brought into the EU by road transport
European Commission / Directorate-General for Taxation … - 2025
If you are transporting goods (including postal consignments) into or via the EU, Northern Ireland, Norway, or Switzerland by road, you will have to submit new safety and security data prior to the goods' arrival. The data has to be lodged in the EU's new advance cargo information system -...
Persistent link: https://www.econbiz.de/10015322694
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EU VAT changes as regards the special scheme for small enterprises : Council Directive (EU) 2020/285 Commission Implementing Regulation (EU) 2021/2007 : explanatory notes
European Commission / Directorate-General for Taxation … - 2024
The special scheme for small enterprises ('SME scheme') allows small enterprises to sell goods and services to their customers without charging VAT (VAT exemption) and to get some simplifications regarding their compliance and invoicing obligations. This scheme is optional, so small enterprises...
Persistent link: https://www.econbiz.de/10015321840
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New VAT rules for small businesses
European Commission / Directorate-General for Taxation … - 2024
From 1 January 2025, EU small businesses can use the VAT exemption in Member States where they are not established. They can do this through a single registration in the Member State of establishment, allowing them to fully benefit from the EU internal market.
Persistent link: https://www.econbiz.de/10015321873
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VAT compliance gap due to Missing Trader Intra-Community (MTIC) fraud : executive summary; Phase II
Poniatowski, Grzegorz (contributor);  … - European Commission / Directorate-General for Taxation …; … - 2024
Missing trader intra-Community (MTIC) fraud is a prominent form of VAT non-compliance, which involves a fraudulent trader supplying goods and services to other businesses, collecting the tax due on the supply, and then disappearing without remitting it to the tax authorities. This type of fraud...
Persistent link: https://www.econbiz.de/10015322146
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VAT compliance gap due to Missing Trader Intra-Community (MTIC) fraud : final report; Phase II
Poniatowski, Grzegorz (contributor);  … - European Commission / Directorate-General for Taxation …; … - 2024
A specific form of VAT non-compliance in the EU that warrants particular attention is missing trader fraud. This scheme involves a fraudulent trader supplying goods and services to other businesses, collecting the tax due on the supply, and then disappearing without remitting it to the tax...
Persistent link: https://www.econbiz.de/10015322147
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VAT gap in the EU : report 2024 : executive summary
Poniatowski, Grzegorz (contributor);  … - European Commission / Directorate-General for Taxation …; … - 2024
Persistent link: https://www.econbiz.de/10015322151
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The VAT gap in the EU [2024]
European Commission / Directorate-General for Taxation … - 2024
The VAT compliance gap measures the difference between the VAT revenue that would be collected in the case of full compliance and the actual revenue collected. The actionable VAT policy gap measures the VAT revenue foregone due to those reduced VAT rates and exemptions which could, in principle,...
Persistent link: https://www.econbiz.de/10015322155
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VAT gap in the EU : 2024 report
Poniatowski, Grzegorz (contributor);  … - European Commission / Directorate-General for Taxation …; … - 2024
Value Added Tax (VAT) in the European Union (EU) is a broad-based tax levied on goods and services used or consumed in the territory of the EU. It serves as one of the core revenue sources for the general government of EU Member States. In 2023, the VAT revenue-to-GDP ratio amounted to 7.2% of...
Persistent link: https://www.econbiz.de/10015322161
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EU enforcement of intellectual property rights : results at the EU border and in the EU internal market 2023
European Union Intellectual Property Office; European … - 2024
The Directorate-General for Taxation and Customs Union (DG TAXUD) and the European Union Intellectual Property Office (EUIPO) have partnered to release annual reports detailing the efforts made by customs, police, and market surveillance authorities to enforce IP rights in the European Union...
Persistent link: https://www.econbiz.de/10015322262
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Estimation methods for the personal oncome tax gap (including social security contributions) in the EU : Part 2: An approach based on survey data
European Commission / Directorate-General for Taxation …; … - 2024
This report presents the findings from an experimental estimation of the personal income tax (PIT) and social security contributions (SSC) compliance gaps for Austria (years 2009, 2014, 2019) and Poland (years 2016-2021). The methodology used was developed during Phase I of this study, which...
Persistent link: https://www.econbiz.de/10015322484
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