The study examines four products with high energy-saving potential: refrigerators, washing machines, boilers and compact fluorescent lamps. The cost-benefit analysis is done in a comparative perspective so that the costs and benefits of energy taxation and a regulatory measure are calculated for...

The study carried out by PricewaterhouseCoopers aims to increase the understanding of the economic effects of the VAT exemption for financial and insurance services. The views expressed in the report are solely those of the authors and do not necessarily reflect the views of the European...

Would a specific tax regime that i) grants to companies formed under the European Company Statute the possibility to or ii) requires companies formed under the European Company Statute to establish the consolidated tax base for their EU wide activities according to one set of rules(either...

This report presents the results of the study on the economic and environmental impacts of energy tax policies in the EU with the general equilibrium model GEM-E3.

Passenger transport is taxed on the basis of distance covered in each Member State and tax is collected at internal frontiers. Many different tax rates apply to passenger transport across the EU with some Member States applying exemptions and zero-rates. Even within the same Member State...

This study evaluates the economic effects of different scenarios of tax cooperation in the enlarged European Union in the framework of a General Equilibrium Model. The study develops scenarios for a common corporate tax base applicable in all EU Member States, for full harmonisation of tax bases...

In its Communication on tax fraud (COM/2006/254) the Commission suggested a series of measures to improve the exchange of information. One of these measures was the collection and exchange of more detailed information on intra-Community transactions. In the discussions in the anti tax fraud...

One of the debated solutions to combat certain types of VAT fraud is the introduction of a general reverse charge mechanism in the VAT system for all invoices with an amount above a certain threshold and issued between businesses. In that respect, the European Commission decided to explore the...

This study provides an overview of the tax treatment of research and development expenditure in the 25 Member States, Japan and the US. It describes both the treatment under the normal tax systems and any specific incentive schemes.