CFE novice z dne 31.1.2022.
V desni koloni je prikazan prevod v slovenski jezik na podlagi aplikacije Microsoft (translate), zato so mogoče tudi napake.
The Council of the EU Code of Conduct Group on Business Taxation has published its work programme for the first semester of 2022 during the French Presidency of the Council of the European Union. The main priorities for the Code of Conduct (Business Taxation) Group include: 1) Monitoring of standstill and the implementation of rollback; 2) Monitoring the implementation of agreed guidance; 3) Links with third countries. Under the third aspect of the work programme, the Group will continue to monitor third country jurisdictions and update the EU list of non-cooperative jurisdictions for tax purposes. The list will first be updated in February 2022. In addition, the Group will work on the coordination of defensive measures towards non-cooperative jurisdictions, the future criterion on the exchange of beneficial ownership information, follow-up actions to the Pandora Papers, as well as “discuss possible impacts of the international agreement that was reached on a minimum effective taxation (OECD Pillar 2) on its work, including on the EU listing criteria”. ECJ Decision on Spanish Obligation to Provide Tax Information: Commission v Spain – C-788/19 The European Court of Justice has handed down its decision in case C-788/19 Commission v Spain, concerning a taxpayer’s obligation to provide tax information, holding that the elements of the Spanish legislation requiring Spanish tax residents to declare overseas assets or rights are contrary to EU law in that the legislation’s restrictions on the free movement of capital are disproportionate. The case was referred to the ECJ by the European Commission, which had commenced infringement proceedings against Spain in February 2017 after receiving a large number of complaints by taxpayers in relation to the legislation. The ECJ held that the the legislation went beyond what is necessary to achieve its objectives to guarantee the effectiveness of fiscal supervision and to prevent tax evasion and avoidance in three respects: 1) That failure to comply or partial or late compliance with the legislation resulted in taxation of the undeclared income corresponding to the value of those assets as ‘unjustified capital gains’, with no possibility, in practice, of benefiting from limitation; 2) That failure to comply or partial or late compliance with the legislation resulted in a fine of 150% of the tax calculated on amounts corresponding to the value of those assets or those rights held overseas, applied concurrently with the flat-rate fines; and 3) That failure to comply or partial or late compliance with the legislation resulted in flat-rate uncapped fines which were disproportionate to the penalties imposed in respect of similar infringements in a purely national context. The Court held that those aspects of the legislation were disproportionate in light of its objectives, and that the fines imposed were of a highly punitive nature, constituting a disproportionate interference with the free movement of capital. Spain was ordered to pay the Commission’s costs in bringing the application, and must now amend its legislation in line with the ECJ decision. Draft European Parliament Resolution on a European Withholding Tax Framework Last week, Members of Parliament sitting at the Committee on Economic and Monetary Affairs adopted the amended draft report of the Committee on a European withholding tax framework. The report contains a motion for a European Parliament resolution calling on the EU Council and Commission to take steps to: 1) Put an end to profit shifting practices; 2) Step up the fight against dividend arbitrage; and 3) Remove barriers to cross-border investments in the single market. On profit shifting, the draft report suggests a resolution “calling on the Commission and the Member States to set up a harmonised withholding tax framework that ensures that all dividend, interest and royalties payments flowing out the EU are taxed at a minimum effective tax rate”, “urges the Council to swiftly resume and conclude the negotiations on the IRD and encourages the inclusion of such a measure in the announced directive for the implementation of Pillar II”; and “calls for the adoption of an effective minimum tax rate for dividend payments to shareholders in the EU, thereby reducing harmful tax competition in this realm”. Concerning dividend arbitrage, the proposed resolution will call on the Commission to “enhance cooperation and mutual assistance between tax authorities, financial market supervisory authorities and, where appropriate, law enforcement bodies regarding the detection and prosecution of withholding tax reclaim schemes” and “calls on the Commission to evaluate to what extent rules have contributed to revealing harmful tax arrangements such as cum-cum and cum-ex schemes and to what extent they have had a deterrent effect”. As to removing barriers to cross-border investments in the single market, the draft resolution will encourage “the development of a harmonised EU procedure for withholding tax refunds for all Member States, thereby addressing the concerns about regulatory discrepancies” and notes that “digitalising these procedures and improving cooperation between national tax administrations could reduce the administrative burden and uncertainty in cross-border investments”. The resolution will be voted on in the plenary session of the European Parliament on 7 March 2022. European Court of Auditors Assess Energy Taxation, Carbon Pricing and Energy Subsidies in the EU The European Court of Auditors has today published a report assessing whether existing energy taxes, carbon pricing and energy subsidies within the EU assist in achieving EU climate goals. The auditors examined the Energy Taxation Directive, existing Emissions Trading System and the proposals of the Commission to update this legislation, as well current energy taxation in the Member States. In addition, the auditors review how carbon pricing instruments and energy subsidies incentivise climate action. The report finds that: “under the current Energy Taxation Directive, more polluting sources of energy may have a tax advantage compared to more carbon-efficient ones: for instance, coal is taxed less than natural gas, and some fossil fuels are taxed significantly less than electricity. Moreover, while a majority of Member States impose high taxes on fuels, several others keep taxes close to the minimum established by the Directive, and this may distort the internal market. Low carbon prices and low energy taxes on fossil fuels increase the relative cost of greener technologies and delay the energy transition. The auditors note that while some energy subsidies can be used to move towards a less carbon-intensive economy, fossil-fuel subsidies hinder an efficient energy transition. Overall, Member States’ subsidies for fossil fuels amount to over €55 billion per year, and fifteen Member States spend more on fossil-fuel subsidies than on renewable energy subsidies. Phasing out fossil-fuel subsidies by 2025, a goal which the EU and its Member States have committed to, will be a challenging social and economic transition.” The Member of the European Court of Auditors responsible for the review, Viorel Stefan, said of the report, “Energy taxation, carbon pricing and energy subsidies are important tools for achieving climate goals. The main challenge, in our opinion, is how we strengthen the links between regulatory and financial measures and find the right mix between these two. With our review, we aim to contribute to the discussion on energy prices and climate change, and in particular to the upcoming debate around the proposed revision of the Energy Taxation Directive”. EU Commission Proposes a European Declaration on Digital Rights & Principles The European Commission has proposed to the European Parliament and Council that the institutions establish a Declaration of Digital Rights and Principles, to help guide digital transformation in the EU and act as a guide for policy makers, citizens and companies when dealing with new digital developments and technology. The draft declaration covers key principles such as freedom of choice online, participation in digital public spaces, safety and security of users, sustainability of digital development, as well as aspects such as affordable and high-speed digital connectivity, use of digital tools in education, access to public services, and control over personal data use. Executive Vice-President Margrethe Vestager said of the proposed Declaration: “We want safe technologies that work for people, and that respect our rights and values. Also when we are online. And we want everyone to be empowered to take an active part in our increasingly digitised societies. This declaration gives us a clear reference point to the rights and principles for the online world.” The draft Declaration will now be discussed by the EU Parliament and Council. The European Commission hopes the draft Declaration can be endorsed before the summer. More information is available here. The selection of the remitted material has been prepared by:
| BRUSELJ | 31. JANUAR 2022EU Skupina za kodeks ravnanja pri obdavčevanju podjetij: Semester 1 2022 Delovni programSvet skupine ZA KODEKS RAVNANJA EU za obdavčitev podjetij je objavil svoj delovni program za prvi semester leta 2022 med francoskim predsedovanjem Svetu Evropske unije. Glavne prednostne naloge skupine kodeksa ravnanja (obdavčitev podjetij) vključujejo: 1) Spremljanje mirovanja in izvajanje povratnih ukrepov; 2) spremljanje izvajanja dogovorjenih smernic; 3) Povezave s tretjimi državami. V okviru tretjega vidika delovnega programa bo skupina še naprej spremljala jurisdikcije tretjih držav in posodobila seznam nesodelujočih jurisdikcij EU za davčne namene. Seznam bo prvič posodobljen februarja 2022. In poleg tega bo skupina delala na usklajevanju obrambnih ukrepov v smeri nesodelujočih jurisdikcij, prihodnjega merila o izmenjavi informacij o dejanskem lastništvu, nadaljnjih ukrepih v pandorskih dokumentih ter “razpravljala o možnih vplivih mednarodnega sporazuma, ki je bil dosežen na minimalno učinkovito obdavčitev (steber 2 OECD) na njegovo delo , merilih EU za kotiranje”. Odločba ESJ o španski obveznosti zagotavljanja davčnih informacij: Komisija proti Španiji – C-788/19 Evropsko sodišče je svojo odločbo v zadevi Komisija proti Španiji C-788/19 sprejelo v zvezi z obveznostjo davčnega zavezanca, da predloži davčne podatke, pri tem pa meni, da so elementi španske zakonodaje, ki od španskih davčnih rezidentov zahtevajo, da prijavijo čezmorska sredstva ali pravice, v nasprotju s pravom Unije, ker so omejitve zakonodaje o prostem pretoku kapitala nesorazmerne. Evropsko komisijo, ki je februarja 2017 proti Španiji začela postopek za ugotavljanje kršitev, je Sodišče evropskih skupnosti napotila na Sodišče evropskih skupnosti, potem ko so davčni zavezanci prejeli veliko pritožb v zvezi z zakonodajo. Sodišče evropske unije je menilo, da je zakonodaja presegala tisto, kar je potrebno za doseganje njenih ciljev za zagotovitev učinkovitosti davčnega nadzora in preprečevanje davčnih utaj in izogibanja davkom v treh pogledih: 1) Ta neizpolnjevanje ali delno ali pozno izpolnjevanje zakonodaje je povzročilo obdavčitev nenapovedanih dohodkov, ki ustrezajo vrednosti teh sredstev kot “neupravičeni kapitalski dobički”– v praksi ni možnosti, da bi imeli koristi od omejitve; 2) Zaradi neizpolnjevanja ali delnega ali zamudnega upoštevanja zakonodaje je bila globa v višini 150 % davka, izračunanega na zneske, ki ustrezajo vrednosti teh sredstev ali pravic, ki so v tujini, uporabljena sočasno s pavšalno globo; in 3) Zaradi tega neizpolnjevanja ali delnega ali poznega upoštevanja zakonodaje so bile pavšalne neusklajene globe, ki so bile nesorazmerne s kaznimi, nalagane v zvezi s podobnimi kršitvami v izključno nacionalnem okviru. Sodišče je razsodilo, da so bili ti vidiki zakonodaje glede na njene cilje nesorazmerni in da so nalagane globe zelo kaznovalne narave, kar pomeni nesorazmerno vmešavanje v prosti pretok kapitala. Španiji je bilo nalagano plačilo stroškov Komisije pri vložitvi zahtevka, zdaj pa mora svojo zakonodajo spreminjati v skladu z odločbo Sodišča Evropske unije.
Prejšnji teden so poslanci Parlamenta, ki so sedeli v Odboru za ekonomske in monetarne zadeve, sprejeli spremenjen osnutek poročila Odbora o evropskem davčnem okviru za davčni odtegljaj. Poročilo vsebuje predlog resolucije Evropskega parlamenta, ki poziva Svet EU in Komisijo, naj sprejmeta ukrepe za: 1) končati prakse preusmerjanja dobička; 2) stopiti v boj proti arbitraži o dividendah; in 3) odpraviti ovire za čezmejne naložbe na enotnem trgu. Osnutek poročila o preusmerjanju dobička predlaga resolucijo, “ki Komisijo in države članice poziva, naj pripravijo usklajen davčni okvir za odtegljaj, ki zagotavlja, da se vsa izplačila dividend, obresti in licenčnin, ki iztečejo iz EU, obdavčijo po minimalni učinkoviti davčni stopnji”, “poziva Svet, naj hitro nadaljuje in zaključi pogajanja o IRD ter spodbuja vključitev takega ukrepa v napovedano direktivo za izvajanje direktive o davkih”. steber II”; in “poziva k sprejetju učinkovite minimalne davčne stopnje za izplačila dividend delničarjem v EU, s čimer bi se zmanjšala škodljiva davčna konkurenca v tem področju”. V zvezi z arbitražo o dividendah bo predlagana resolucija Komisijo pozivala, naj “okrepi sodelovanje in medsebojno pomoč med davčnimi organi, Nadzorni organi na finančnih trgih, po potrebi, organi pregona u pogledu detekcije i pregona shema za vračilo davčnega odtegljaja in poziva Komisijo da oceni u kolikšni meri so razšijena pravila prispevala da se izognemo škodljivim davčnim dogovorom, na primer cum-cum i cum-ex sheme i u koliko oni to vplivajo na odvračalnega učinka. V zvezi z odpravo ovir za čezmejne naložbe na enotnem trgu bo osnutek resolucije spodbudil “razvoj usklajenega postopka EU za davčni odtegljaj davčnih nadomestil za vse države članice in s tem obravnaval pomisleke glede regulativnih neskladnosti” in ugotavlja, da bi “digitalizacija teh postopkov in izboljšanje sodelovanja med nacionalnimi davčnimi upravami lahko zmanjšala upravno breme in negotovost pri čezmejnih naložbah”. Resolucija bo sprejeta na plenarnem zasedanju Evropskega parlamenta 7. Evropsko računsko sodišče ocenjuje obdavčitev energije , določanje cen ogljika in subvencije za energijo v EU Evropsko računsko sodišče je danes objavilo poročilo o oceni, ali obstoječi davki na energijo, določanje cen ogljika in subvencije za energijo znotraj EU pomagajo pri doseganju podnebnih ciljev EU. Revizorji so preučili direktivo o obdavčitvi energije, obstoječi sistem trgovanja z emisijami in predloge Komisije za posodobitev te zakonodaje ter sedanjo obdavčitev energije v državah članicah. Poleg tega revizorji pregledujejo, kako instrumenti za določanje cen ogljika in subvencije za energijo spodbujajo podnebne ukrepe. Poročilo je ugotovilo: “v skladu z veljavno direktivo o obdavčitvi energije imajo lahko več onesnaževalnih virov energije davčno prednost v primerjavi z bolj učinkovitimi ogljikovimi: na primer, premog je obdavčljivo manj kot zemeljski plin, nekatera fosilna goriva pa so obdavčitev bistveno manj kot električna Član Evropskega računskega sodišča, pristojen za revizijo , Viorel Stefan, je o poročilu dejal: “Obdavčitev energije, določanje cen ogljika in energetske subvencije so pomembna orodja za doseganje podnebnih ciljev. Po našem mnenju je glavni izziv okrepiti povezave med regulativnimi in finančnimi ukrepi ter najti pravo mešanico med njima. Z našim pregledom želimo prispevati k razpravi o cenah energije in podnebnih spremembah, zlasti k prihajajoči razpravi o predlagani reviziji direktive o obdavčitvi energije”. Komisija EU predlaga evropsko deklaracijo o digitalnih pravicah in načelih Evropska komisija je Evropskemu parlamentu in Svetu predlagala, naj institucije vzpostavijo Deklaracijo o digitalnih pravicah in načelih, da bi pomagale usmerjati digitalno preobrazbo v EU in delovati kot vodilo za oblikovalce politik, državljane in podjetja pri obravnavanju novih digitalnih dogodkov in tehnologije. Osnutek deklaracije zajema ključna načela, kot so svoboda izbire na spletu, sodelovanje v digitalnih javnih prostorih, varnost in varnost uporabnikov, trajnost digitalnega razvoja ter vidiki, kot so cenovno dostopna in hitra digitalna povezljivost, uporaba digitalnih orodij v izobraževanju, dostop do javnih storitev in nadzor nad uporabo osebnih podatkov. Izvršna podpredsednica Margrethe Vestager je o predlagani deklaraciji dejala: “Želimo varne tehnologije, ki delujejo za ljudi, in ki spoštujejo naše pravice in vrednote. Tudi ko smo na spletu. In želimo, da se vsi pooblastijo za aktivno sodelovanje v naših vse bolj digitalizacijah. Ta izjava nam daje jasno sklicevanje na pravice in načela za spletni svet.” O osnutku deklaracije bosta zdaj razpravljala Parlament IN Svet EU. Evropska komisija upa, da bo osnutek deklaracije mogoče pododločiti pred poletjem. Več informacij je na voljo Izbor oddanega gradiva je pripravil:Piergiorgio Valente/ Aleksandar Ivanovski/ Brodie McIntosh/ Filipa Correia
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