In general, imports in the EU are charged with customs duties and VAT unless they are specifically exempt. VAT Directives and Customs Regulations provide for an exemption for the importation of consignments with a negligible value. The low value consignment relief for VAT (hereinafter ‘LVCR’) ha...
This Study looks at how the propensity of small- and medium-sized enterprises (SMEs) to trade cross-border within the internal market is affected by administrative obligations through compliance with tax laws and how these can be improved. SMEs face proportionally higher costs than larger enterp...
SMEs are the backbone of the European economy and thus have a specific focus in EU policy. The EU’s current SME policy places great emphasis on the reduction of compliance costs on businesses and their free access to markets. The Single Market access and business burdens are intricately linked t...
This Evaluation Study was prepared for the European Commission – Directorate General for Taxation and Customs Union and it is intended to contribute to the forthcoming Commission Evaluation of the VAT invoicing rules. The Study deals with the invoicing rules included in Directive 2006/112/EC (he...
The purpose of this Study is to contribute to the Impact Assessment of a possible revision of Council Directive 1992/83/EEC on the harmonisation of the structure of excise duty on alcohol and alcoholic beverages. The Study includes a baseline assessment of a series of issues emerged from the pre...
Multinational companies have the opportunity to apply profit shifting strategies to reduce their tax payments in high-tax countries and minimize the overall effective tax burden on their global profits. Both the European Commission and the OECD have taken action to counter such tax planning stra...
This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place. It has been undertaken as an exercise in transparency, and to inform the international dialog...
This Final Report (the ‘Report’ or the ‘Study’) has been prepared within the Assignment for a study on the evaluation of the invoicing rules under the VAT Directive 2006/112/EC (the ‘Assignment’ or the ‘Evaluation’). The Report is submitted to the European Commission, Directorate General for Tax...
This report and the report ‘Ways to tackle inheritance cross-border tax obstacles facing individuals within the EU’ represent the conclusions of the work of the European Commission expert group on removing tax problems facing individuals who are active across borders within the EU. The task of t...
