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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)
DOKUMENT TA’ ĦIDMA TAL-PERSUNAL TAL-KUMMISSJONI SOMMARJU EŻEKUTTIV TAR-RAPPORT TAL-VALUTAZZJONI TAL-IMPATT Sistema ġdida tal-UE għall-evitar tat-tassazzjoni doppja u l-prevenzjoni tal-abbuż tat-taxxa fil-qasam tal-proċeduri tat-taxxi f’ras il-għajn (WHT) Li jakkumpanja d-dokument Proposta għal Direttiva tal-Kunsill dwar Ħelsien Aktar Rapidu u Aktar Sikur mit-Taxxi f’Ras il-Għajn Eċċessivi
- 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:
- politika tariffarja komuni; politika fiskali; kooperazzjoni Ewropea dwar it-taxxi; suq uniku diġitali; kontribwent; investiment barra l-pajjiż; titolu trasferibbli; taxxa fuq l-introjtu mill-investiment; ġbir tat-taxxi; ħelsien mit-taxxa; dritt tat-taxxa
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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