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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

OJ C, C/2024/1580, 5.3.2024, ELI: http://data.europa.eu/eli/C/2024/1580/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C, C/2024/1580, 5.3.2024, ELI: http://data.europa.eu/eli/C/2024/1580/oj

CELEX number:: 52023AE3253
Languages:: BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV
Form:: Opinion

Author:: European Economic and Social Committee
Date of document:: 13/12/2023; Date of vote

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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)

OJ C, C/2023/897, 13.11.2023, ELI: http://data.europa.eu/eli/C/2023/897/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C, C/2023/897, 13.11.2023, ELI: http://data.europa.eu/eli/C/2023/897/oj

CELEX number:: 52023XX00897
Languages:: BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV
Form:: Summary

Author:: European Data Protection Supervisor
Date of document:: 13/11/2023; Date of publication

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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 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

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

Case C-18/23, Dyrektor Krajowej Informacji Skarbowej: Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Gliwicach (Poland) lodged on 18 January 2023 — F S.A. v Dyrektor Krajowej Informacji Skarbowej

OJ C 155, 2.5.2023, p. 27–28 (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 155, 2.5.2023, p. 27–28

CELEX number:: 62023CN0018
Languages:: BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV
Form:: Judicial information

Author:: Court of Justice
Date of document:: 18/01/2023
Number of pages:: 2

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Case C-782/22: Request for a preliminary ruling from the Gerechtshof’s-Hertogenbosch (Netherlands) lodged on 14 December 2022 — XX v Inspecteur van de Belastingdienst

OJ C 155, 2.5.2023, p. 26–26 (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 155, 2.5.2023, p. 26–26

CELEX number:: 62022CN0782
Languages:: BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV
Form:: Judicial information

Author:: Court of Justice
Date of document:: 14/12/2022
Number of pages:: 1

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Joined Cases C-58/20 and C-59/20: Judgment of the Court (First Chamber) of 17 June 2021 (request for a preliminary ruling from the Bundesfinanzgericht — Austria) — K (C-58/20), DBKAG (C-59/20) v Finanzamt Österreich, formerly Finanzamt Linz (References for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 135(1) — Exemptions — Management of special investment funds — Outsourcing — Services provided by a third party)

OJ C 310, 2.8.2021, p. 7–7 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 310, 2.8.2021, p. 7–7

CELEX number:: 62020CA0058
Languages:: BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV
Form:: Judicial information

Author:: Court of Justice
Date of document:: 17/06/2021
Number of pages:: 1

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Case C-58/20: Request for a preliminary ruling from the Bundesfinanzgericht (Austria) lodged on 4 February 2020 — K v Finanzamt Linz

OJ C 191, 8.6.2020, p. 8–8 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 191, 8.6.2020, p. 8–8

CELEX number:: 62020CN0058
Languages:: BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV
Form:: Judicial information

Author:: Court of Justice
Date of document:: 04/02/2020
Number of pages:: 1

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