EU Competence and Direct Taxation

EU and Direct Tax Direct taxes on income and gains are not an EU competence. They are a matter for the member states exclusively. The basic principles in relation to the scope of direct taxes both for companies and ...

EU Tax Reform Agenda

Common Consolidated Tax Base Proposal The EU Commission has pursued the adoption of an EU wide common consolidated corporate tax base. It is proposed that as a fair transparent and efficient tax system. The original ...

Personal Income Tax

EU and Direct Tax Direct taxes on income and gains are not an EU competence. They are a matter for the member states exclusively. The basic principles in relation to the scope of direct taxes both for companies and ...

Social Security

Social Security And Free Movement Since the early days of the EU, there have been EU Social Security measures that seek to facilitate the free movement of workers. In the absence of such coordinating measures, ...

Direct Taxation

In view of the uncertainties surrounding the ratification of the Withdrawal Agreement, all interested parties, and especially economic operators, are reminded of legal repercussions, which need to be considered when ...

Social Insurance

Amendments to the Social Welfare (Consolidation) Act 2005 Department of Employment Affairs and Social Protection Introduction This Part sets out proposed amendments to the Social Welfare (Consolidation) Act 2005 with ...

Social Security Coordination

Social security system — Cooperation between EU countries Regulation (EC) No 987/2009 on coordinating social security systems It is an implementing regulation which modernises and simplifies the rules for applying ...

Tax Energy Electricity

Taxation of energy products and electricity Directive 2003/96/EC — restructuring the EU’s system for the taxation of energy products and electricity lays down European Union (EU) rules on taxes in regard to ...

Corporate Tax Interest Royalties Reorg

Interest and royalty payments made between associated companies Directive 2003/49/EC — common system of taxation on interest and royalty payments made between associated companies of different EU countries aims at ...

Anti-Avoidance

Tackling corporate tax avoidance Directive (EU) 2016/1164 — preventing tax avoidance by companies introduces rules to prevent tax avoidance by companies and thus to address the issue of aggressive tax planning in the ...

Tax Disputes between States

Tax dispute resolution mechanisms Directive (EU) 2017/1852 — EU tax dispute resolution system aims to improve the system for resolving disputes over tax agreements between EU countries, thus giving both citizens and ...

Cooperation on Taxes Between EU States

Administrative cooperation in the field of taxation   Directive 2011/16/EU on cooperation between EU countries’ tax administrations lays down the rules and procedures that EU countries’ national authorities must ...

Tax and Groups

Common System Group Tax Common system of taxation applicable in the case of parent companies and subsidiaries of different European Union countries This directive provides competition-neutral taxation rules ...
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