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Impacts of energy taxation in the enlarged European Union, evaluation with GEM-E3 Europe

Kouvaritakis, Nikos; Paroussos, Leonidas; Revesz, Tamas; … - General Directorate Taxation and Custom Union, European … - 2005

The objective of this study is twofold: first to analyze how the implementation of the EU energy tax policies will affect the EU and its Member States and secondly to analyze how energy tax policies can contribute to climate policy objectives in the enlarged EU.

Persistent link: https://www.econbiz.de/10004987413

Study on Vehicule Taxation in the Member States of the European Union

Consultores em Transportes Inova??o e Sistemas, S.A. - General Directorate Taxation and Custom Union, European … - 2002

Vehicle taxation in the European context has been an increasingly discussed subject in the last few years. Despite all … vehicle taxation systems in the various countries are commonly seen as hindrances to such convergence, deserving an in … in response to possible changes of taxation schemes and presenting an interpretation of the results achieved as well as …

Persistent link: https://www.econbiz.de/10004987414

Study on the VAT invoicing rules contained in the VAT Directive

Pricewaterhousecoopers - General Directorate Taxation and Custom Union, European … - 2009

A study on the VAT invoicing rules contained in the VAT Directive (2006/112/EC) was carried out for the European Commission by PricewaterhouseCoopers. It aims to look at the four principal areas of invoicing - the requirement to issue an invoice, the content of an invoice, electronic invoicing...

Persistent link: https://www.econbiz.de/10004987415

Reduced VAT for environmentally friendly products

General Directorate Taxation and Custom Union, European … - 2008

The study examines the potential use of reduced VAT on environmentally friendly goods and the current application of reduced VAT on energy consumption by households. The analysis is carried out in the context of EU policy approach to climate change and energy security, including interaction with...

Persistent link: https://www.econbiz.de/10004987416

Study on reduced VAT applied to goods and services in the Member States of the EU

General Directorate Taxation and Custom Union, European … - 2007

The study examines the impact of reduced VAT rates and of derogations, not only for locally supplied services, but also more globally. The effects on income distribution, the informal economy and compliance costs for businesses were also taken into consideration.

Persistent link: https://www.econbiz.de/10004987417

Study on the implementation of the Tax Merger Directive

Ernst; Young - General Directorate Taxation and Custom Union, European … - 2009

The study carried out by Ernst & Young provides a comprehensive overview of the implementation of the Tax Merger Directive (Council Directive 90/434/EEC as amended) in the 27 EU Member States. The purpose of the survey is to enable the Commission to assess the need for further EU-wide action in...

Persistent link: https://www.econbiz.de/10004987418

Taxes in Europe Database

Taxation, European Commission DG; Union, Customs - General Directorate Taxation and Custom Union, European … - 2009

The Taxes in Europe database is the European Commission's on-line information tool covering the main taxes in force in the EU Member States. Access is free for all users. The system contains information on around 650 taxes, as provided to the European Commission by the national authorities. The...

Persistent link: https://www.econbiz.de/10004997388

The role of fiscal instruments in environmental policy

Kosonen, Katri; Nicodeme, Gaetan - General Directorate Taxation and Custom Union, European … - 2009

Environmental protection is one of Europe's key values. The EU has set clear policy objectives to achieve its environmental goals. The EU has favoured market-based instruments, among which fiscal instruments to tackle the climate change problem. This paper takes a policy-making perspective and...

Persistent link: https://www.econbiz.de/10005002385

Taxation trends in the European Union: 2008 edition

Commission, European - General Directorate Taxation and Custom Union, European … - 2008

Taxation trends in the European Union: 2008 covers the development of taxation in all 27 Members of the European Union … and Norway in a comparable format since 1995. The report is organised as follows: Part I offers an overview of taxation in … taxation of consumption, labour, and capital, as well as on environmental taxation. Part III consists of 28 Country Chapters …

Persistent link: https://www.econbiz.de/10005003898

Taxation trends in the European Union: 2009 edition

Commission, European - General Directorate Taxation and Custom Union, European … - 2009

Taxation trends in the European Union: 2009 covers the development of taxation in all 27 Members of the European Union … and Norway in a comparable format since 1995. The report is organised as follows: Part I offers an overview of taxation in … taxation of consumption, labour, and capital, as well as on environmental taxation. Part III consists of 28 Country Chapters …

Persistent link: https://www.econbiz.de/10005003899