…to cross-border charitable donations to NPO’s, complexity and inconsistency of comparability procedures, as well as the fact, that Member States have taken limited action (policy neglect). From the perspective of…
…of Justice (ECJ), taking into consideration the economic and commercial reality of each case and placing particular emphasis on the view of the average consumer. To contribute to a more…
…to increased compliance. Based on this evidence, the paper recommends electronic payments’ adoption in sectors with a lower degree of tax compliance (p. 24). The study’s results suggest that increased…
…CBAM. Draft regulation (comments by Tatiana Falcao) (H&I 2022/193) – Scope of carbon border adjustment mechanism should be extended. Committee on Economic and Monetary Affairs (comments by Tatiana Falcao) (H&I…
…Green New Deal (see the EU Commission’s Communication). The actions taken to achieve this objective are characterized by a two-pronged approach: On the one hand, the Member States have been…
…TAXATION, LEGISLATION – The Commission presents the proposal on Debt-equity Bias Reduction Allowance (DEBRA) (comments by the Editorial Board) (H&I 2022/167) – European Commission: Q&A document on the Debt-equity Bias…
…to commercial exploitation in a particular country, or any other clear indication of commercial exploitation by the recipient of the service in said country, a service cannot be considered to…
…needed, the flexibility required and the cost limits. Given the funding needs, a rational borrower would compare different offers and choose the most cost-efficient and flexible one. Regarding flexibility, different…
…soon forget about it. Almost all companies are financed with both equity and debt, and they have no interest in a complicated capital deduction financed by an equally complicated interest…
…far-reaching consequences for the Member States’ room for manoeuvre when it comes to effectively addressing company tax avoidance on a unilateral basis. In this contribution we will discuss the developments…
…periods of economic downturn can allow companies to “breathe”, – thereby facilitating a swift economic recovery. The more lenient environmental regulation during recessions should be counterbalanced with more stringent regulation…
…in trade between Member States” or “distort competition between them” (Article 326 TFEU). The enhanced cooperation for Pillar 2 could be assessed in light of the distortion of competition. Relevant…
…Framework Convention on Climate Change (UNFCCC). Several subsequent international agreements have included reference to it. CBDR has two normative components. The common responsibilities component recognises that the risks associated with…
…company primarily promoting pharmaceutical products sold by that German company in Romania. Employees of the Romanian company took orders from new wholesale distributors of medicinal products in Romania and forwarded…
