The aim of this study is to provide economic evidence of the relevance of aggressive tax planning (ATP) structures for all EU Member States. The study relies on economic indicators available at macro-level and on indicators derived from firm-level data. The objective is indeed to look at the...

This report presents the results of the evaluation of Council Directive 95/60/EC1 on the fiscal marking of gas oil and kerosene (hereinafter, 'Directive 95/60' or simply the 'Directive'). The purpose of the study is twofold, as it involves both a review the status of implementation of the...

This Study serves as the Final Report for the DG TAXUD Project "Study contributing to an Impact Assessment on Council Directive 2008/118/EC concerning the general arrangements for excise duty", which was conducted under the Framework Contract no. TAXUD/2015/CC/32. The Study includes a baseline...

The objective of the evaluation was to provide a holistic as well as retrospective / ex post evaluation of the functioning of ECICS in all its operational aspects. The scope of the evaluation covered both the publicly available and secure versions of ECICS. In terms of temporal scope, the...

The purpose of this Study is to contribute to the Impact Assessment of a possible revision of Council Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco. The Study includes a baseline assessment of a series of issues emerged from the previous...

The purpose of this Study is to contribute to the Impact Assessment of a possible revision of Council Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco. The Study includes a baseline assessment of a series of issues emerged from the previous...