Search Results - subject_exact:"EU tax law"

Features of judicial precedent as a source of EU tax law

Babin, Igor Ivanovych - 2026

This article examines the doctrinal status and significance of judicial precedent in the EU tax legal order, focusing on its implications for Ukraine's integration. In the absence of full legislative harmonisation in direct taxation, CJEU jurisprudence serves as a primary mechanism for "negative...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654695

Rethinking anti-tax avoidance measures in the European Union

Spengel, Christoph; Gaul, Johannes; Göbel, Alexander; … - 2026

This study examines the evolving landscape of anti-tax avoidance measures in the European Union (EU), focusing on the interplay between the Anti-Tax Avoidance Directive (ATAD), the EU Blacklist Code of Conduct on Business Taxation, various unilateral regulations, and the global minimum tax....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015590010

Digitalization of the global economy and the OECD reform of MNE's corporate income tax : background, challenges, and issues

Brokelind, Cécile - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015484612

Towards a European digital services tax : renewing the momentum for a fair contribution

Thomadakis, Apostolos - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015374090

Tax us, if you can : a game theoretic approach to the European Union's political impasse on a new corporate tax system

Vicente, Joana Andrade - 2025

In this paper we theoretically analyse the European Union's ongoing political impasse regarding the choice of a single method to allocate multinational enterprises' profits across countries and we find that this strategic situation resembles a coordination game with distributional consequences....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015492222

Fixing a 100-year-old mistake

Graetz, Michael J. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015615824

Cross-border value-added tax fraud in the European Union

Bussy, Adrien; Tassi, Annalisa - 2025

We study the effects of a reform to VAT rules (the reverse charge mechanism on domestic transactions) aimed at eliminating VAT fraud involving cross-border transactions within the European Union (EU). The EU VAT system is prone to fraud involving cross-border transactions between member states,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015626738

EU corporate tax policy to decarbonize EU industry : three policy options

Scherleitner, Moritz; Traversa, Edoardo - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015633709

A reassessment of discretionary tax policy in the European Union : a cyclically-adjusted approach

Carnazza, Giovanni; Lanterna, Federica; Liberati, Paolo - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014518592

Discriminatory taxation of investment funds in the European Union : how the CJEU Case-law keeps ignoring neutrality

Dourado, Ana Paula; Müller, Jessica; Rangel, Leidson; … - 2024

This paper examines the legal consequences and assesses the economic impact of the differing tax treatment of investment funds in Portugal, Germany, and Luxembourg before and after the Allianzgi-Fonds case decision. Before the Allianzgi-Fonds case decision the Portuguese investment taxation...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015323338

Unveiling the variation in corporate tax base distribution under the formulary apportionment

Mlčúchová, Markéta - 2024

This paper reflects the tabled novel framework for corporate taxation in the European Union, founded on the Formulary Apportionment methodology and envisaged inclusion of intangible assets in the allocation formula. The objective is to simulate the variation between the currently used Separate...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015190409

Proposal for "Business in Europe: Framework for Income Taxation" (BEFIT) : a wrong turn in the right direction

Michel, Bob; Schultz, Alison; Millán, Lucas - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015192646

Formulary apportionment in BEFIT : a path to fair corporate taxation

Palanský, Miroslav; Schultz, Alison - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015192647

Taxation of revenue derived from activities carried out by farmers in Poland

Maruchin, Wojciech - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014544659

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Taxation of revenue derived from activities carried out by farmers in Poland

Maruchin, Wojciech - 2023

Article

Neuer Anlauf zur Harmonisierung der Unternehmensbesteuerung in der EU : öffentliche Konsultation der Europäischen Kommission zu "Unternehmen in Europa: ein Rahmen für die Unternehmensbesteuerung (BEFIT)"

Hentze, Tobias; Sultan, Samina - 2023 - Stand: Januar 2023

Im Laufe des Jahres 2023 plant die Europäische Kommission, einen Vorschlag für ein neues Körperschaftsteuersystem unter dem Titel "Business in Europe: Framework for Income Taxation (BEFIT)" vorzustellen. Im Kern geht es bei BEFIT um das Aufstellen von gemeinsamen Regeln innerhalb der...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013503373

European Tax Law, Chapter [X] – Company Tax Proposals and Tax Policy Initiatives

de Wilde, Maarten Floris - 2023

The paper discusses the European Commission’s tax policy agenda in business income taxation and the ongoing legislative initiatives in this regard as per early 2022. The focus is on the Commission Communication titled ‘Business Taxation for the 21st Century’ of 18 May 2021 and the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014353773

Vom Steuerwettbewerb zur koordinierten globalen Unternehmensbesteuerung? : Trends, Perspektiven und Belastungswirkungen

Bührle, Theresa; Nicolay, Katharina; Spengel, Christoph; … - 2023

Die Forscher des ZEW Mannheim rund um Professor Christoph Spengel kommen zu folgendem Ergebnis: Der Steuerwettbewerb hat sich abgeschwächt. Bestimmte Instrumente gegen die Gewinnverlagerung wirken. Das führt aber bisher nicht zu einer Angleichung der Steuersätze auf niedrigerem Niveau.

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014306055

The EU and the politics of blacklisting tax havens

Arel-Bundock, Vincent; Crasnic, Loriana; Römgens, Indra; … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014335721

Good tax practices in the fight against tax avoidance : the signalling role of FDI data : in-depth analysis requested by the FISC subcommittee

Lejour, Arjan - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014441899

Corporate taxation in the European Union : the role of intangibles in the formulary apportionment

Mlčúchová, Markéta - 2023

This paper seeks to contribute to the current debate on EU-wide corporate taxation, steered by the impending Proposal by the European Commission on a new framework for the taxation of income of businesses in Europe. The objective of this paper is to verify whether the inclusion of intangible...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014480136

Mehrwertsteuerrechtliche Behandlung von Reiseleistungen in der EU : eine Würdigung der aktuellen Rechtsentwicklung in der EU insbesondere mit Blick auf Deutschland

Merkli, Benjamin - 2025

Die Arbeit befasst sich mit einer Analyse der bestehenden mehrwertsteuerrechtlichen Regelungen für die schweizerischen Reiseanbieter. Das Deutsche Bundesfinanzministerium will einseitig und ohne geänderte gesetzliche Grundlage Reiseanbieter mit Sitz ausserhalb der EU von der geltenden...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015195549

Rethinking corporate taxation in the European Union : how and where to tax multinational enterprises?

Vicente, Joana Andrade - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015580496

Die umsatzsteuerliche Behandlung der Kommunen

Kirchhoff, Sara Christin - 2025

Die umsatzsteuerliche Behandlung der Kommunen befindet sich im Umbruch. Mit der Einführung des 2b UStG, der auf Umsätze ab dem 01.01.2017 angewendet werden kann und ab dem 01.01.2027 zwingend anzuwenden ist, findet ein grundlegender Paradigmenwechsel statt. Grund hierfür ist eine stärkere...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015415929

Non-Payments in EU VAT Law

van Doesum, Ad - 2022

To ensure the neutrality of EU VAT, a supplier can (in principle) under Article 90 of the VAT Directive, reduce the taxable amount if – among other situations – the customer fails to pay for the supply (non-payment or 'bad debt'). Article 185 addresses the other side of the transaction and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013312438

VAT Obligations of Entities Under Liquidation : Reflections From the European Court of Justice

Jain, Tarun - 2022

The European Court of Justice (‘ECJ’) recently examined the statutory provisions in the context of European Value Added Tax (‘VAT’) regulations to opine upon the extent of restrictions that can be imposed upon entities which are under liquidation. This decision addresses a situation...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013291913

Unbundled Tax Sovereignty : Refining the Challenges

Dagan, Tsilly - 2022

Tax sovereignty under globalization is at risk of unraveling. This is not only–as is often argued—because international organizations or other states exert external power on sovereign states. It is also the very process of fragmentation of state sovereignty that undermines its own...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013294936

An Analysis of VAT efficiency in the European Union

Masca, Simona Gabriela; Leleu, Denisa - 2022

This study approaches a highly debated theme in the public finance area, the Value Added Tax's efficiency respectively. The first part is dedicated to highlight how VAT works as a consumption tax, the VAT spread, the advantages and drawbacks of VAT, and also VAT rules within the European Union....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013403926

Consultation activities

Luchetta, Giacomo; Giannotti, Enrico; Poniatowski, Grzegorz - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013493018

Splitting of corporate taxes in Germany and formulaic distribution of a CCCTB : critical comparison

Müller-Thomczik, Sandra; Reiter, Lukas - 2022

The introduction of a formulaically apportioned common consolidated corporate tax base (CCCTB) could represent a milestone in international taxation. No agreement has yet been reached, however. In contrast, Germany already has a long-standing system that apportions corporate taxes by splitting...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013502253

The anti-tax-avoidance directive : an initiative to successfully curb profit shifting?

Paulus, Nora - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013183766

Policy change in times of politicization : the case of corporate taxation in the European Union

Roland, Aanor; Römgens, Indra - 2022

EU corporate tax policy has long consisted solely in eliminating fiscal barriers. This changed after the financial and Eurozone crises when the European Commission proposed ‘market-correcting’ provisions to increase tax transparency and ‘fairness’, which were partially adopted by the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012820577

Qualitative assessment of two recent EU Commission proposals to impose (more) VAT obligations on platforms

Lamensch, Marie; Merkx, Madeleine; Lock, Jurian; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015156690

European Union: the HOT proposal and primary EU law : an examination and suggestions to address possible validity concerns

Scherleitner, Moritz; Mäki, Noora - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015157976

Praktiker-Handbuch Außensteuerrecht ... : Steuerinländer mit Auslandsbeziehungen und Steuerausländer mit Inlandsbeziehungen

Düsseldorf : IDW-Verl. - Aufl. 11.1986(1987) - 35.2010(2011); 36.2012-48. …

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10000365978

Residence and economic substance of subsidiary corporations in international and European Tax Law

Kostikidis, Savvas - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015455778

Back to the future : looking for a European tax system

Péjout, Olivier - 2021

The digital economy is shaking up our societies. Its disruptive effect is being felt even in the way we assess and collect taxes. This phenomenon, coupled with the internationalization of trade, makes tax situations more complex and becomes conducive to tax avoidance attempts. All players in the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013230638

The Dilemmas of Tax Coordination in the Enlarged European Union

Brochner, Jens; Jensen, Jesper; Svensson, Patrick; … - 2021

This study evaluates the economic effects of corporate tax coordination in the enlarged European Union using a computable general equilibrium model and a comprehensive set of scenarios for both a common corporate EU tax base and for full harmonisation of tax bases and tax rates. Our main...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013317316

An evaluation of the effects of the European Commission's proposals for the Common Consolidated Corporate Tax Base

Cobham, Alex; Janský, Petr; Jones, Chris; Temouri, Yama - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012666179

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An evaluation of the effects of the European commission's proposals for the common consolidated corporate tax base

Cobham, Alex; Janský, Petr; Jones, Chris; Temouri, Yama - 2021

Book / Working Paper

An Evaluation of the Effects of the European Commission’s Proposals for the Common Consolidated Corporate Tax Base

Cobham, Alex; Janský, Petr; Jones, Chris; Temouri, Yama - 2021

Book / Working Paper

Implicit Tax Co-Ordination Under Repeated Policy Interactions

Catenaro, Marco; Vidal, Jean-Pierre - 2021

In the context of a stylised game theoretical framework of capital tax competition, we show that when repeated policy interactions are associated to a systematic punishment of the deviating policymaker, a co-ordinated outcome can be the solution to the non co-operative tax game. This result...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013319717

Is the Completion of the EU Single Market Hindered by Vat Evasion?

Nam, Chang-woon; Gebauer, Andrea; Parsche, Rüdiger - 2021

The planned full-scale implementation of the origin principle with the cross-border pre-tax system would lead, ceteris paribus, to changes in VAT revenues in the individual EU countries. For instance, the member countries with trade surpluses and higher VAT rates would be significantly better...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013319869

The Disappearing Tax Base : Is Foreign Direct Investment Eroding Corporate Income Taxes?

Gropp, Reint; Kostial, Kristina - 2021

This paper analyzes the link between Foreign Direct Investment (FDI), corporate taxation, and corporate tax revenues. We find strong evidence that FDI in (out) flows are affected by tax regimes in the host (home) countries and FDI flows in turn affect the corporate tax base. Simulations of EU...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013320309

Tax Policy in the European Union

Cnossen, Sijbren - 2021

As economic integration within the European Union (EU) progresses, the interactions between the tax systems of the Member States are of growing importance. Member State tax policies can have spillover effects on other Member States and differing abilities to provide net fiscal benefits to...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013320401

Social security and taxation of labour subject to subsidiarity and freedom of movement

Richter, Wolfram F. - 2002

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10001709847

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Social security and taxation of labour subject to subsidiarity and freedom of movement

Richter, Wolfram F. - 2002

Book / Working Paper

Social security and taxation of labour subject to subsidiarity and freedom of movement

Richter, Wolfram F. - 2002

Book / Working Paper

Social Security and Taxation of Labour Subject to Subsidiarity and Freedom of Movement

Richter, Wolfram F. - 2021

Book / Working Paper

Coordinating VATs between EU member states

Genser, Bernd - 2003

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10001838279

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Coordinating VATs between EU member states

Genser, Bernd - 2002

Book / Working Paper

Coordinating VATs between EU member states

Genser, Bernd - 2002

Book / Working Paper

Coordinating Vats between EU Member States

Genser, Bernd - 2021

Book / Working Paper

How should tobacco be taxed in EU-accession countries?

Cnossen, Sijbren - 2003

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10001772391

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How should tobacco be taxed in EU-accession countries?

Cnossen, Sijbren - 2001

Book / Working Paper

How should tobacco be taxed in EU-accession countries?

Cnossen, Sijbren - 2001

Book / Working Paper

How Should Tobacco Be Taxed in Eu-Accession Countries?

Cnossen, Sijbren - 2021

Book / Working Paper

Tax Principles and Tax Harmonization Under Imperfect Competition : A Cautionary Example

Keen, Michael; Lahiri, Sajal; Raimondos-Møller, Pascalis - 2021

This paper shows that under imperfect competition the welfare effects of indirect tax harmonization may depend crucially on whether taxes are levied by the destination or the origin principle. In a standard model of imperfect competition, while harmonization always makes at least one country...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013320874

Commission v Poland C-562/19 P : Turnover Taxation and State Aid Law

Parada, Leopoldo - 2021

This article provides a brief analysis of the Court of Justice of the EU decision of 16 March 2021, C 562/19 P European Commission v Republic of Poland, addressing issues of state aid and progressive turnover taxation

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013221440

The international macroeconomics of taxation and the case against European tax harmonization

Mendoza, Enrique G. - 2003

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10002011497

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The international macroeconomics of taxation and the case against European tax harmonization

Mendoza, Enrique G. - 2001

Book / Working Paper

The International Macroeconomics of Taxation and the Case Against European Tax Harmonization

Mendoza, Enrique G. - 2021

Book / Working Paper

The International Macroeconomics of Taxation and the Case Against European Tax Harmonization

Mendoza, Enrique G. - 2001

Book / Working Paper

EU should focus more on indirect taxes instead of proposals for a digital levy

Spengel, Christoph; Klein, Daniel; Ludwig, Christopher; … - 2021

As of the beginning of 2021, the European Commission has restarted the formal process to develop a stable regulatory and tax framework to address the challenges of the digital economy. In 2018, the European Commission initially intended to gain political agreement on a Digital Services Tax (DST)...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012513979

Fair and simpler taxation supporting the recovery strategy : ways to improve exchange of information and compliance to reduce the VAT gap : European added value assessment : study

Saulnier, Jérôme; Garcia Munoz, Maria Mercedes - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012806599