This Study updates three earlier papers in the Economic Affairs Series: Tax Competition in the European Union (ECON 105, October 1998); Tax Co-ordination in the European Union (ECON 125, January 2001); and Tax Co-ordination in the EU: the latest position (ECON 128, March 2002). The text does not...

This study highlights the importance of taxation for a very broad range of operations of companies in the Internal market. The evidence obtained from the responses provided by the 700 companies involved in the European Tax Survey strongly indicates that compliance costs of EU companies increase...

The publication u0091Structures of the taxation systems in the European Unionu0092 presents time series of tax revenue data from national accounts for the twenty-five Member States and Norway. It provides a breakdown of taxes according to different classifications: by types of taxes (direct...

Diese Unterlage wurde von den Dienststellen der Kommission ausgearbeitet, um nützliche Informationen über die Erweiterung der EU 2004 für Zollverwaltungen, Wirtschaftsbeteiligte und sonstige Interessenten bereitzustellen. Behandelt werden hauptsächlich die Übergangsmaßnahmen im...