Iskanje

Confronted with warfare on the European continent since Russia's full-scale invasion of Ukraine, EU Member States, along with other European partners, have backed the need for a substantial increase in defence spending. This budgetary challenge has in turn raised important questions about the role of taxation in financing these efforts.

This interdisciplinary report focuses on tax barriers to cross-border mobility of workers in the EU. Tax fragmentation creates multiple negative impacts on the EU Internal Market, and compliance costs vary considerably across size, industries and countries. Further, employees’ choice of host country may be distorted by the tax differential. The report concludes with specific policy recommendations for more tax harmonisation and coordination, and for simplified compliance requirements.

This study provides a mapping of the existing financial sector taxes applied in EU Member States and summarises the empirical evidence on the various effects associated with individual financial sector taxes. It focuses on the taxation of financial transactions, bank taxes, and the taxation of financial services. Financial sector taxes are assessed in terms of their effect on fragmentation and the coherence of the EU financial sector. The study also sketches some directions for reform to improve ...

This study evaluates the effectiveness of tax incentives, with a particular focus on incentives for research and development (R&D). It analyses different design options for tax incentives and shows that input-based R&D tax incentives appear to be the most effective in stimulating additional R&D investment. Taking into account the lessons learnt from empirical evaluations and the restrictions imposed by Pillar Two, refundable, volume-based tax credits with a broad scope remain a convincing way forward ...

After years of negotiations, nearly 140 countries from around the world rallied behind a historic overhaul of international corporate tax rules in October 2021. Amidst the implementation process by countries worldwide, including EU Member States, President Donald Trump withdrew United States (US) support for the global agreement, creating uncertainty about its future development. The Subcommittee on Tax Matters (FISC) is due to hold a public hearing on this topic on 15 May 2025.

Over the last ten years, the EU has taken several key measures to combat aggressive corporate tax planning, aiming to curb the billions in revenue losses suffered by Member States. However, the variety and breadth of the measures introduced have raised concern about their administrative complexity and overall effectiveness. The Subcommittee on Tax Matters will hold a public hearing on this topic on 15 May 2025.

In September 2024, a Court of Justice (ECJ) judgment, rendered in appeal, concluded a 10-year State aid procedure on Ireland's past tax rulings relating to Apple. The ECJ judgment did not go as anticipated. In addition, the over €13 billion in aid to be recovered from Apple eclipsed the grounds for the decision, which derive from the specific historical structure of the business and national provisions.

Value added tax (VAT) is a crucial revenue stream for both EU and national budgets. However, substantial losses resulting from domestic and cross-border VAT fraud make its enforcement an essential priority amid growing financial demands. Fraudsters, who are regularly part of organised criminal networks, exploit weaknesses in the VAT system, causing government revenue losses worth billions of euros. Over the years, the EU and its Member States have taken a variety of measures to close VAT loopholes ...

Commitments made at the confirmation hearings of the Commissioners-designate 2024-2029

Commitments made by Wopke Hoekstra, Commissioner-designate for Climate, Net Zero and Clean Growth, 2024-2029