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HomeStudy on specific tax regimes for outermost regions belonging to France and Spain
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Metaúdaje publikácie
This Study provides a comprehensive evaluation of two special tax regimes applied in outermost regions belonging to Spain and France, namely the Arbitrio sobre las Importaciones y Entregas de Mercancías en las Islas Canarias and the Octroi de mer. These regimes aim at supporting the competitiveness of local production activities through differentiated tax rate mechanisms, with a view to mitigating the effects of remoteness, small size, isolation, and other structural handicaps affecting outermost regions. The EU Council Decisions authorising the implementation of special regimes are set to expire at the end of 2020, and this Study has the twofold purpose of (1) evaluating how these regimes performed against their stated objectives, and (2) analysing prospective policy scenarios. The results of the Study are based on quantitative data analysis, stakeholder interviews, business surveys, and desk review of available documentary sources. Among other things, the Study investigates the coherence of special tax regimes with other EU policies and their effectiveness in supporting local production activities, including their possible side effects on competition, external trade, and price levels. The Study also evaluates the suitability of implementation and monitoring arrangements currently in place, and assesses various policy improvement scenarios for the way forward.
- Dátum uverejnenia:
- Kolektiv autorov: Directorate-General for Taxation and Customs Union (Európska komisia) , Economisti Associati
- Témy Daň
- Oblasť: daňová sústava , daňová úľava , Francúzsko , nepriama daň , okrajový región , oslobodenie od dane , politika zdaňovania , výnimka z práva EÚ , Španielsko
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| ISSN | ISBN 978-92-76-20011-6 | DOI 10.2778/397502 | Katalógové číslo KP-02-20-481-EN-N |
- Released on EU publications website:
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