The aim of this study is to investigate the structure of the tax system for the accession states Estonia, Poland, Hungary, the Czech Republic and Slovenia in this same format. This involves: Identification of appropriate data sources and description of the available data, Drawing up an inventory...

In its Communication on the need to develop a coordinated strategy to fight against fiscal fraud (COM/2006/254) the Commission suggested a series of measures to improve the exchange of information. One of these measures is the reduction of timeframes for the collection and exchange of...

On 8 October 2001, more than 31 years after negotiations had begun, the Council of the European Communities adopted Council Regulation No 2157/2001 (?Regulation 2157/2001?) on the statute for a European company and the related Council Directive 2001/86/EC supplementing the statute for a European...

Model based calculations constitute the core output of this study. The calculations assess the extent to which vehicle related taxes (mainly acquisition taxes and ownership taxes) can be effective means to reduce CO2 emissions from new cars. More specifically, the model calculations have...

The objective of this study is twofold: first to analyze how the implementation of the EU energy tax policies will affect the EU and its Member States and secondly to analyze how energy tax policies can contribute to climate policy objectives in the enlarged EU.

Vehicle taxation in the European context has been an increasingly discussed subject in the last few years. Despite all the convergence treaties that have been driving European policies, this issue remains deserving an exception regime within Europe, where the existing country borders are still...

A study on the VAT invoicing rules contained in the VAT Directive (2006/112/EC) was carried out for the European Commission by PricewaterhouseCoopers. It aims to look at the four principal areas of invoicing - the requirement to issue an invoice, the content of an invoice, electronic invoicing...

The study examines the potential use of reduced VAT on environmentally friendly goods and the current application of reduced VAT on energy consumption by households. The analysis is carried out in the context of EU policy approach to climate change and energy security, including interaction with...