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Document 52023SC0217
New EU system for the avoidance of double taxation and prevention of tax abuse in the field of withholding taxes (WHT)
KOMISIJAS DIENESTU DARBA DOKUMENTS IETEKMES NOVĒRTĒJUMA KOPSAVILKUMA ZIŅOJUMS Jauna ES sistēma nodokļu dubultās uzlikšanas un nodokļu sistēmas ļaunprātīgas izmantošanas novēršanai ieturējuma nodokļa procedūru jomā Pavaddokuments dokumentam Priekšlikums – Padomes Direktīva par ātrāku un drošāku atvieglojumu piemērošanu pārmērīgiem ieturējuma nodokļiem
- Initiative summary:
- Fostering cross-border investment and simplifying taxation is one of the priorities of the European Commission. Despite actions already undertaken, tax barriers to cross-border investment still persist within the EU. This initiative proposes introducing a common, standardised, EU-wide system for withholding tax relief at source. A system for exchange of information and cooperation between tax authorities will complement the initiative.
- EuroVoc thesaurus:
- kopējo tarifu politika; fiskālā politika; Eiropas nodokļu līdzdalība; digitālais vienotais tirgus; nodokļa maksātājs; ieguldījumi ārvalstīs; vērtspapīri; ieguldījumu peļņas nodoklis; nodokļu iekasēšana; nodokļa atvieglojums; nodokļu likums
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- Documents:
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Ares(2022)5569693 (Factual summary report of the public consultation)
Ares(2021)5900310 (Inception impact assessment) - Leading service:
- Directorate-General for Taxation and Customs Union
- Planned adoption period:
- 01/04/2023 - 30/06/2023
- Check the status of this initiative on the Better Regulation Portal
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
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- Consultation type:
- Public consultation
- Consultation duration (weeks):
- 12
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
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- Documents:
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COM/2023/324 final (Proposal for a directive)
Impact assessment
SWD/2023/217 final (Summary of impact assessment)
Staff working document - Leading service:
- Directorate-General for Taxation and Customs Union
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 8