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Opinion of the European Economic and Social Committee on Proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes (COM(2023) 324 final — 2023/0187 (CNS))

EESC 2023/03253

CELEX number:
52023AE3253
Form:
Opinion
Author:
European Economic and Social Committee
Date of document:
13/12/2023; Date of vote

Summary of the Opinion of the European Data Protection Supervisor on the Proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes (The full text of this Opinion can be found in English, French and German on the EDPS website https://edps.europa.eu)

CELEX number:
52023XX00897
Form:
Summary
Author:
European Data Protection Supervisor
Date of document:
13/11/2023; Date of publication

Proposal for a COUNCIL DIRECTIVE on Faster and Safer Relief of Excess Withholding Taxes

COM/2023/324 final

CELEX number:
52023PC0324
Form:
Proposal for a directive
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
19/06/2023

COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT REPORT New EU system for the avoidance of double taxation and prevention of tax abuse in the field of withholding taxes (WHT) Accompanying the document Proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes

SWD/2023/217 final

CELEX number:
52023SC0217
Form:
Summary of impact assessment
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
19/06/2023

COMMISSION STAFF WORKING DOCUMENT Subsidiarity Grid Accompanying the document Proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes

SWD/2023/215 final

CELEX number:
52023SC0215
Form:
Staff working document
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
19/06/2023

COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT REPORT New EU system for the avoidance of double taxation and prevention of tax abuse in the field of withholding taxes (WHT) Accompanying the document Proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes

SWD/2023/216 final

CELEX number:
52023SC0216
Form:
Impact assessment
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
19/06/2023

Opinion of the European Committee of the Regions on ‘Taxation of the digital economy’

COR 2018/02748

CELEX number:
52018IR2748
Form:
Own-initiative opinion
Author:
European Committee of the Regions, Commission for Economic Policy
Date of document:
06/12/2018; Date of vote
Number of pages:
10

Opinion of the European Economic and Social Committee on ‘Proposal for a Council Directive laying down rules relating to the corporate taxation of a significant digital presence’ (COM(2018) 147 final — 2018/0072 (CNS)) ‘Proposal for a Council Directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services’ (COM(2018) 148 final — 2018/0073 (CNS))

EESC 2018/01556

CELEX number:
52018AE1556
Form:
Opinion
Author:
European Economic and Social Committee
Date of document:
12/07/2018; Date of vote
Number of pages:
5

COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT Accompanying the document Proposal for a Council Directive laying down rules relating to the corporate taxation of a significant digital presence and Proposal for a Council Directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services

SWD/2018/081 final - 2018/072 (CNS)

CELEX number:
52018SC0081
Form:
Impact assessment
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
21/03/2018

Proposal for a COUNCIL DIRECTIVE laying down rules relating to the corporate taxation of a significant digital presence

COM/2018/0147 final - 2018/072 (CNS)

CELEX number:
52018PC0147
Form:
Proposal for a directive
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
21/03/2018
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Domain: All, EUROVOC descriptor: digital single market, Type of legislative procedure: Consultation procedure (CNS), Search language: English