Last edited by Fetaxe
Friday, August 7, 2020 | History

2 edition of Tax-based EU own resources found in the catalog.

Tax-based EU own resources

Philippe Cattoir

Tax-based EU own resources

an assessment

by Philippe Cattoir

  • 41 Want to read
  • 26 Currently reading

Published by Office for Official Publications of the European Communities in Luxembourg .
Written in English

    Subjects:
  • Taxation -- European Union countries.

  • Edition Notes

    Statementby Philippe Cattoir.
    SeriesTaxation papers -- no.1
    ContributionsCommission of the European Communities. Directorate-General for Taxation and Customs Union.
    The Physical Object
    Pagination45p. ;
    Number of Pages45
    ID Numbers
    Open LibraryOL16253121M
    ISBN 109289451750

    The VAT-based own resource is a source of EU revenue based on the proportion of VAT levied in each member country. VAT rates and exemptions vary in different countries, so a formula is used to create the so-called “harmonised VAT base”, upon which the EU charge is levied. The starting point for calculations is the total VAT raised in a country. fabric of the European Union, and the United States appears ready to sail off on a solo voyage into uncharted waters. China is laying claim to its own share of the world’s business and financial leadership, with a number of emerging economies primed to follow in its wake. Meanwhile, stock markets reach record highs, private.

    ISBN Bookland Barcode Generator Create a vector PDF file or a high-res PNG file. This tool creates a barcode image as file, or as a file ready for printing.   The EU's Economic and Financial Affairs Council (Ecofin) today agreed on a proposal which will allow all member states to give e-books the same VAT-free status as printed books.

      The United States and the European Union have announced a modest agreement to cut tariffs on less than $ million worth of annual trade between them. The EU will drop import taxes on U.S. lobsters for the next five years and will work to make the move permanent. (AP Photo/Robert F. Bukaty, File).   Proposal for a Council decision on the system of own resources of the European Union Proposals for Council regulations (1) laying down implementing measures for the system of own resources of the European Union; (2) on the methods and procedure for making available the own resources ; and (3) amending Regulation (EEC, Euratom) No /89 on the .


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Tax-based EU own resources by Philippe Cattoir Download PDF EPUB FB2

This own resource is a percentage coming from the harmonised value added tax (VAT) base of each EU country. Below is an explanation of how it is calculated and of the role of the European Commission in ensuring that each Member State contributes the correct amount to the EU.

Downloadable. The ongoing intergovernmental conference (IGC) and the preparation of the "Financial Perspectives post" i.e. the next multi-annual financial framework of the European Union, have led to new discussions on the issue of EU own taxes.

As this issue is also likely to emerge regularly in future debates, it is useful to present a structured analysis of some of the.

The legal basis and the workings of the EU's value added tax (VAT)-based own resource. National contributions. How the Gross National Income-based own resource is calculated, and how it ensures that the EU budget is always balanced.

Correction mechanisms. The European Commission has been pushing the debate about strengthening tax-based own resources via various reports, reviews of and reform proposals for the EU system of own resources (European Commission ; ; ; ; a; b) for.

Tax-based Own Resources to Finance the EU Budget 6 based on the evaluation criteria elaborated in chapter 2. Chapter 5 is dedicated to implementation aspects.

In particular, we briefly present and discuss potential models to implement tax-based own resources in the EU given the existing legal framework in the EU.

Chapter 6 concludes. Altogether, a plastic bag tax is one option for sustainability-oriented tax-based own resources worth considering within a basket of further “green” own resource options: for example a carbon-based flight ticket tax (potential revenues between € billion and € billion; Krenek/Schratzenstaller ); a supplement to fuel taxes.

In particular, we briefly present and discuss potential models to implement tax-based own resources in the EU within the existing legal framework. Subjects: EU system of own resources tax-based own resources EU budget sustainability-oriented taxation.

JEL: F55 H23 H87 Q Document Type: Working Paper. Tax pros, on the other hand, will find the th edition of this book an invaluable resource. It’s meticulously researched and provides the most up to date and legally sound insider explanation of the U.S.

tax code. You’ll find yourself consulting this reference again and again if you’re preparing a complicated filing. Tax-based EU own resources: an assessment / European Commission. Direction Taxation of the Directorate-General for Taxation and Customs Union ; Philippe Cattoir, Taxation paper No 1, Press Service: Q&A: the EU’s high-level group on own resources.

Own resources of the European Union The "own resources system" ensures the financing of EU's policies. While the European Council of February agreed only marginal changes to its current configuration, a newly established high-level group chaired by Mario Monti may possibly pave the way to deeper reforms.

The failed attempts of several European countries to introduce a flight ticket tax and the pressure on those European Union Member States still levying such a tax clearly demonstrate the limits of national aviation taxation.

Assigning a carbon-based flight ticket tax to the EU level would reduce the tax enforcement problems inherent to mobile tax bases and put. own resources account for approximately 98% of the budget.

The total amount of own resources to cover annual payment appropriations are not allowed to exceed % of the EU's gross national income (GNI); the remaining approximately 2% of budget revenue comes from other sources of income.

The EU’s new recovery fund is a historic step to help the countries worst affected by Covid avoid a debt trap. If the EU’s short-term bills become a risk-free, interest-rate instrument, this temporary response to the deadly virus could become a permanent change to Europe’s capital markets.

Strategies. Check the facts. There are many fact-checking websites available online. Before using one of these websites, remember, a good fact checking service will use neutral wording and will provide unbiased, authoritative sources to support their claims.

The European Union value-added tax (or EU VAT) is a value added tax on goods and services within the European Union (EU). The EU's institutions do not collect the tax, but EU member states are each required to adopt a value added tax that complies with the EU VAT code.

Different rates of VAT apply in different EU member states, ranging from 17% in Luxembourg to 27% in. This book is not just one of the many introductions to Human Resource Management that are published, year after year, for use in HRM classes.

Authors of those introduc-tions face many challenges, such as the need to produce something that is both theoreti-cally sound and practically valuable, or to find a way to integrate discussions on a vari.

The law relating to the publication of books, journals, newspapers, magazines and their electronic equivalents is, I think, one of the most interesting areas of legal study. Although the core principles of publishing law are enduring, change is a constant. The manifestation of the principles of publishing law in legislation and case law reflects both the march of technology and the.

Books and Chapters Software Components. Authors. JEL codes New Economics Papers. Advanced Search. Financial Transaction Taxes in the European Union Thomas Hemmelgarn, Gaëtan Nicodème, Tax-based EU own resources: an assessment Philippe Cattoir. This section contains free e-books and guides on Tax, some of the resources in this section can be viewed online and some of them can be downloaded.

Income Tax by Rai Technology University Objective of this book is to explain the income tax administration in India. On 16 June the EU’s Economic and Financial Affairs Council (ECOFIN) failed to reach agreement on reducing VAT rates on e-books to match printed books.

The Czech Republic objected to the measure. The lack of a resolution comes after years of seeking to grant e-Books a tax subsidy and boost reading. e-Books at st.

resource management in order for them to understand its importance. It is worth noting that some donors will provide funding for activities related to human resource management. Where to start This book outlines the main areas of human resource management.

Some areas will need to be addressed first as they have a direct impact on others. Adopting an inquiry-based learning (IBL) approach in my classroom has been the most meaningful change I have made in my teaching.

The benefit of increased student agency in learning, the authentic connections we make to the world around us, and the 21st-century skills IBL nurtures are great reasons to explore how inquiry can enhance what you are doing in your .competition for finance, talent, and resources may mean that countries may increasingly turn to SOEs as a tool to better position themselves for the future in the global economy.

Foreword The motivations for state ownership can wax and wane over time, but state-owned enterprises (SOEs)1 appear to be an enduring feature of the economic landscape.