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EU: Fairness in taxation among Commission´s 2015 priorities

Tuesday, 13 January 2015   (0 Comments)
Posted by: Author: European Commission
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Author: European Commission

On 15 December, the European Commission published its 2015 work programme, including a roadmap containing 23 priorities for action to be taken by the end of 2015. One of these is titled "A Fairer Approach to Taxation”, announcing measures to move to a system on the basis of which the country where profits are generated is also the country of taxation, including in the digital economy. The Commission observes that this would require agreement on a Common Consolidated Corporate Tax Base. There would be a swift proposal concerning the automatic exchange of information between tax authorities on cross-border tax rulings. The Commission is also planning to withdraw 80 (of 450 pending) legislative proposals, including the revision of the EU Energy Tax Directive proposed in 2011. Other proposals to be withdrawn concern taxes related to passenger cars and the approximation of excise duty rates for alcohol/ic beverages.

Press release of 15 December 2014: All EU languages

Work programme: All EU languages

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