Browse by EU Subject

1960

UNSPECIFIED (1960) Note pour messieurs les membres de la Commission du marché intérieur de l'Assemblée parlementaire européenne - rapprochement des legislations = Note for members of the Committee on the Internal Market of the European Parliamentary Assembly - approximation of legislation. IV/S/0738. [EU Commission - Working Document]

1962

UNSPECIFIED (1962) Rapport du comité fiscal et financier = Report of the Fiscal and Finance Committee. [EU Commission - Working Document]

1964

UNSPECIFIED (1964) Fiscal depreciation allowances. 4th edition, October 1964. [EU Commission - Working Document]

UNSPECIFIED (1964) Regimes fiscaux d'amoritssements = Fiscal depreciation allowances. 4th edition, October 1964. [EU Commission - Working Document]

1965

UNSPECIFIED (1965) Court of Justice ruling on Italian export rebates for engineering products. Information Memo P-73/65, 15 December 1965. Includes French text. [EU Commission - Press Notice]

UNSPECIFIED (1965) The chapter on fiscal provisions in the Treaty does not apply to charges made for the issue of import certificates. Information Memo P-54/65, July 1965. Includes French text. [EU Commission - Press Notice]

1966

von der Groeben, Hans. (1966) EEC taxation policy. Statement by M. Hans von der Groeben, Member of the Commission of the European Economic Community, to the European Parliament. Strasbourg, 8 March 1966. Includes French version. [EU Speech]

UNSPECIFIED (1966) European Court of Justice rules that Article 95 affects citizens of Member States directly. Preliminary ruling in A. Lutticke v. Saarlouis Head Customs Office (Case 57/65). Information Memo P-38/66, June 1966. Includes French text. [EU Commission - Press Notice]

1967

UNSPECIFIED (1967) Les recettes fiscales dans la CEE 1958-1965 = Revenue from taxation in the EEC 1958-1965. [EU Commission - Working Document]

UNSPECIFIED (1967) Programme d'harmonisation fiscale. Programme d'harmonisation des impôts directs. Bulletin de la Communauté économique européenne, Supplement No. 8, 1967 = Tax harmonization programme. Programme for the harmonization of direct taxes. Bulletin of the European Economic Community, Supplement No. 8, 1967. [EU Commission - Working Document]

UNSPECIFIED (1967) Tax harmonization programme. Programme for the harmonization of direct taxes. Bulletin of the European Economic Community, Supplement No. 8, 1967. [EU Commission - Working Document]

1968

UNSPECIFIED (1968) Court of Justice rulings on import charges and export refunds. Information Memo P-30/68. [EU Commission - Press Notice]

von der Groeben, Hans. (1968) Harmonizing taxes - a step to European integration. Community Topics 30, November 1968. [EU Commission - Brochure]

UNSPECIFIED (1968) Regime fiscal des exploitations agricoles et imposition de l'exploitant dans les pays de la CEE = Tax system for farms and assessment of the farmer in the countries of the EEC. Internal information on agriculture 27, June 1968. 10092/VI/68-F. [EU Commission - Working Document]

UNSPECIFIED (1968) Tax harmonization in the European Community. Community Topics 29, July 1968. [EU Commission - Brochure]

von der Groeben, Hans. (1968) The importance of tax approximation for integration in Europe. An address by Dr. Hans von der Groeben, Member of the Commission of the European Communities, at the Annual General Meeting of "Finanzen und Steuern". Bad Godesberg, 9 May 1968. [EU Speech]

1969

UNSPECIFIED (1969) Le pouvoir fiscal dans les Etats membres de la Communaute = Taxing rights in the Member States of the Community. Studies: Competition Series 8, 1969. [EU Commission - Working Document]

1970

von der Groeben, Hans. (1970) Aspects fiscaux d'un plan par etapes des Communautes europeennes en vue de la creation d'une union economique et monetaire. Conference des Ministres de l'economie et des finances de la CEE. Intervention de M. von der Groeben sur la politique fiscale. Venise, 29-30 mai 1970 = Fiscal aspects of a plan to phase in an economic and monetary union in the European Communities. Conference of Finance and Economic Ministers of the EEC. Speech by Mr. von der Groeben [Member of the Commission] on fiscal policy. Venice, 29-30 May 1970. [EU Speech]

van den Temple, A.J. (1970) Corporation tax and individual income tax in the European Communities. Studies: Competition - Approximation of Legislation 15, 1970. [EU Commission - Working Document]

Hesse, Maria-Dolores (1970) Methodes et moyens pour etablir une nouvelle classification des impots en se basant sur les principes mis en lumiere lors de l'harmonisation des systemes fiscaux des Etats membres de la CEE = Methods and means for establishing a new classification of taxes based on the principles brought to light during the harmonization of tax systems of the Member States of the EEC. Studies: Competition - Approximation of Legislation 13, 1970. [EU Commission - Working Document]

1971

Voglaar, Th. (1971) Harmonization of Legal and Fiscal Provisions in the EEC. The Concept of the European Company, fiscal harmonization, banking and insurance. Speech by Th. Voglaar, Director, General Internal Market and Approximation of Legislations, at the Commission of the European Communities, at the Conference "Into Europe" organised by the London Chamber of Commerce. London, 2-4 February 1971. [EU Speech]

UNSPECIFIED (1971) Rapport de la Commission au Conseil sur l'execution des travaux decides par le Conseil le 27 janvier 1970 en relation avec la proposition de premiere directive du Conseil concernant l'amenagement des systemes nationaux de taxes sur les vehicules utilitaires = Report of the Commission to the Council on the execution of work decided by the Council on 27 January 1970 concerning the proposal for a first Council directive on the development of national systems of taxation of commercial vehicles. SEC (71) 2911 final, 28 July 1971. [EU Commission - SEC Document]

1972

Kirkpatrick, John and Francois, H. and Gloden, J. (1972) Dispositions fiscales en matière de coopération et de fusion d'exploitations agricoles. I. Belgique, France, et G.D. de Luxembourg = Tax provisions concerning cooperation and merging of farms. I. Belgium, France, and G.D. of Luxembourg. Internal information on agriculture 83, February 1972. VI/894/71-F. [EU Commission - Working Document]

UNSPECIFIED (1972) Inventory of taxes levied by central government and local authorities (Lander, departments, regions, provinces, communes) in the Member States. Situation: 1.1.1972. 1972 edition of the European Communities. [EU Commission - Working Document]

Stuhler, Elmar (1972) Steuervorschriften für die überbetriebliche Zusammenarbeit oder Fusion landwirtschaftlicher Betriebe. II. BR Deutschland = Tax provisions concerning cooperation and merging of farms. II. FR Germany. Internal information on agriculture 84, February 1972. VI/4053/71-D. [EU Commission - Working Document]

1973

Cosciani, C. and Fantozzi, A. (1973) Dispositions fiscales en matière de coopération et de fusion d'exploitations agricoles. IV. Italie = Tax provisions concerning cooperation and merging of farms. IV. Italy. Internal information on agriculture 98, January 1973. VI/16341/69-F. [EU Commission - Working Document]

UNSPECIFIED (1973) Harmonization of direct taxes. Information Memo P-64/73, November 1973. [EU Commission - Press Notice]

1974

UNSPECIFIED (1974) Inventory of taxes levied by central government and local authorities (Lander, departments, regions, provinces, communes) in the Member States. Situation: 1.4.1974. 1974 edition. [EU Commission - Working Document]

Simonet, Henri. (1974) Tax harmonization and the economic and monetary union. Speech by Mr. Henri Simonet, Vice-President of the Commission of the European Communities, to the Institute for Fiscal Studies. London, 5 November 1974. [EU Speech]

Simonet, Henri. (1974) Tax harmonization in the European Community - protective element? Address by Mr. H. Simonet, Vice-President of the Commission of the European Communities, at Harvard University Law School. Cambridge, 28 March 1974. [EU Speech]

1975

UNSPECIFIED (1975) Action programme for taxation. Communication from the Commission to the Council. COM (75) 391 final, 23 July 1975. [EU Commission - COM Document]

UNSPECIFIED (1975) Action programme for taxation. Information Memo P-49/75, July 1975. [EU Commission - Press Notice]

1976

Sibille, Paul (1976) Les consequences de l'inflation dans le domaine fiscal et les mesures a envisager pour remedier a ces consequences = Implications of inflation in the tax field and measures considered to remedy the consequences. XV/154/77, May 1976. [EU Commission - Working Document]

UNSPECIFIED (1976) Mutual assistance between Member States in the field of direct taxation. Information Memo P-29/76, April 1976. [EU Commission - Press Notice]

UNSPECIFIED (1976) Synoptic tables of the specific measures taken by the Member States of the European Communities in the field of commerce. Studies: Commerce and Distribution 2, 1976. [EU Commission - Working Document]

1977

Burke, Richard. (1977) Address by Mr. Richard Burke, Commissioner for Taxation, at meeting with the European Trade Union Confederation. Brussels, 10 November 1977. [EU Speech]

Burke, Richard. (1977) Address by Mr. Richard Burke, EEC Commissioner for Taxation, Transport, Consumer Affairs and Relations with the European Parliament to the Association of European Journalists. Dublin, 2 December 1977. [EU Speech]

Claeys Bouuaert, Ignace (1977) Fiscal problems of cultural workers in the states of the European Economic Community. XII/1039/77-EN. [EU Commission - Working Document]

Kroth, W. and Loffler, H.D. and Plochmann, R. and Rader-Roitzsch, J.E. (1977) Forstwirtschaftliche Probleme und deren Auswirkungen auf die Umwelt in den Mitgliedstaaten der EG. V. Systeme der waldbesteuerung und die steuerliche belastung privater forstbetribe = Forestry problems and their implications for the environment in the Member States of the EC. V. Systems of forest taxation and the tax liability of private forest holdings. Information on agriculture 34, May 1977. [EU Commission - Working Document]

Brown, A.J. and Freville, Y. and Biehl, D. and Forte, F. and Oates, W. and Forte, F. and Mathews, R. and Peetere, Th. and O'Donoghue, M. (1977) Role of the study group on the role of public finance in European integration. Volume II: individual contributions and working papers. Studies: Economic and financial series B13, 1977. [EU Commission - Working Document]

Geens, Gaston. (1977) Statement by Gaston Geens, President of the Council, Minister of Finance of Belgium, on the work programme at the meeting for the Council on Economic Affairs and Finance. Brussels, 18 July 1977. [EU Speech]

UNSPECIFIED (1977) Synoptic tables of the specific measures taken by the Member States of the European Communities in the field of commerce. Studies: Commerce and Distribution 3, 1977. [EU Commission - Working Document]

1978

UNSPECIFIED (1978) Action programme for 1978. Commission Communication to the Council. COM (78) 52 final, 14 February 1978. [EU Commission - COM Document]

UNSPECIFIED (1978) Proposal for a Council Directive amending the Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation. COM (78) 177 final, 28 April 1978. [EU Commission - COM Document]

1979

UNSPECIFIED (1979) Proposal for a Council Directive concerning the harmonization of income taxation provisions with respect to freedom of movement for workers within the Community. COM (79) 737 final, 13 December 1979. [EU Commission - COM Document]

UNSPECIFIED (1979) Reliefs from taxes granted to imports made by private persons. [EU Commission - Working Document]

1980

UNSPECIFIED (1980) Energy price and tax harmonization in the Community. Communication from the Commission to the Council and the European Parliament. COM (80) 152 final, 20 March 1980. [EU Commission - COM Document]

UNSPECIFIED (1980) Fiscal instruments for raising Community revenues from energy. Communication from the Commission to the Council and the European Parliament. COM (80) 153 final, 20 March 1980. [EU Commission - COM Document]

Burke, Richard. (1980) Review of taxation policy in the EEC 1977-1980. Address by Mr. Richard Burke, Member of the Commission of the European Communities, to the Confederation Fiscale Europeenne. Rome, 6 November 1980. [EU Speech]

UNSPECIFIED (1980) The convergence of tax systems in the Community. Information Memo P-23/80, March 1980. [EU Commission - Press Notice]

1981

UNSPECIFIED (1981) Proposal for a Council decision establishing a prior information and consultation procedure for tax matters. COM (81) 729 final, 30 November 1981. [EU Commission - COM Document]

UNSPECIFIED (1981) Tax harmonization in the Community. European File 7/81, April 1981. [EU Commission - Brochure]

1982

Tugendhat, Christopher. (1982) The state of tax harmonization in the European Community. Speech to the Congress of the Confederation fiscale europeenne by Christopher Tugendhat, Vice-President of the Commission of the European Communities. Aachen, 30 September 1982. [EU Speech]

1983

UNSPECIFIED (1983) Commission activities and EC rules for the automobile industry 1981/1983. Progress report on the implementation of the Commission's statement "The European Automobile Industry" of June 1981. COM (83) 633 final, 21 December 1983. [EU Commission - COM Document]

UNSPECIFIED (1983) Implications for the agricultural sector of the lack of a matching degree of integration in the other areas of Community policy. Green Europe, Newsletter on the Common Agricultural Policy 194. [EU Commission - Brochure]

Weckel, P. (1983) La fiscalite et la stimulation de l'innovation industrielle dans la Communaute. Sept propositions pour encourager l'innovation = Taxation and the stimulation of industrial innovation in the Community. Seven proposals to encourage innovation. EUR 8820 FR. [EU Commission - Working Document]

UNSPECIFIED (1983) Tax and financial measures in favour of investment. Communication from the Commission to the Council. COM (83) 218 final, 28 April 1983. [EU Commission - COM Document]

UNSPECIFIED (1983) Tax relief for cross-frontier and migrant workers. Information Memo P-96/83, October 1983. [EU Commission - Press Notice]

1984

Tugendhat, Christopher. (1984) Bringing the European Community up to date. Full text and summary of a speech by Christopher Tugendhat, Vice-President of the European Commission, to the Cardiff Business Club. Cardiff, 30 January 1984. [EU Speech]

UNSPECIFIED (1984) Community action to combat international tax evasion and avoidance. Communication from the Commission to the Council and to the European Parliament. COM (84) 603 final, 28 November 1984. [EU Commission - COM Document]

UNSPECIFIED (1984) Memorandum on income taxation and equal treatment for men and women. Information Memo P-94/84, December 1984. [EU Commission - Press Notice]

UNSPECIFIED (1984) Memorandum on income taxation and rqual treatment for men and women. COM (84) 695 final, 14 December 1984. [EU Commission - COM Document]

UNSPECIFIED (1984) Reliefs from taxes granted to imports made by private persons. Situation at 1 July 1984. [EU Commission - Working Document]

UNSPECIFIED (1984) Tax harmonization in the Community. European File 10/84, May 1984. [EU Commission - Brochure]

Denman, Roy. (1984) Unitary taxation. Address by Sir Roy Denman, Head of the Delegation of the Commission of the European Communities to the Executive Forum on Unitary Taxation. Washington DC, 23 February 1984. [EU Speech]

1985

Ehlermann, C.D. (1985) Free movement of goods under the Treaty of Rome: unfettered or fiction? American Bar Association Conference on Current Issues in European Law. New York, 15 April 1985, Washington DC, 17 April 1985. [EU Speech]

UNSPECIFIED (1985) People living in frontier areas. Communication from the Commission to the Council, Parliament and the Member States. COM (85) 529 final, 15 October 1985. [EU Commission - COM Document]

1986

UNSPECIFIED (1986) Elimination of distortions of competition of a fiscal nature in the transport of goods by road: study of vehicle taxes, fuel taxes, and road tolls. Communication from the Commission to the Council. COM (86) 750 final, 10 December 1986. [EU Commission - COM Document]

Tullio, Giuseppe (1986) Long run implications of the increase in taxation and public debt for employment and economic growth in Europe. Economic Papers No. 49, August 1986. [EU Commission - Working Document]

UNSPECIFIED (1986) The approximation of European tax systems. European File 9/86, May 1986. [EU Commission - Brochure]

1987

UNSPECIFIED (1987) Questionnaire on taxation on hydrocarbons in the Member States. Part I and Part II. [EU Commission - Working Document]

1988

UNSPECIFIED (1988) Conditions for industrial cooperation: Company law, intellectual property and taxation. A single public procurement market. Completing the Internal Market: Current Status March 1988. [EU Commission - Working Document]

1989

UNSPECIFIED (1989) Acts of the European Communities in force in the field of taxation. Volume I: Years 1964-1985. [EU Commission - Working Document]

UNSPECIFIED (1989) Acts of the European Communities in force in the field of taxation. Volume II: Years 1986-1990. [EU Commission - Working Document]

UNSPECIFIED (1989) Tax measures to be adopted by the Community in connection with the liberalization of capital movements. Communication from the Commission to the Council. Proposal for a Council Directive on a common system of withholding tax on interest income. Proposal for a Council Directive of amending Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and value added tax. COM (89) 60 final, 8 February 1989. [EU Commission - COM Document]

1990

UNSPECIFIED (1990) Acts of the European Communities in force in the field of taxation. Edition September 1990. [EU Commission - Working Document]

UNSPECIFIED (1990) Communication from the Commission on the living and working conditions of Community citizens resident in frontier regions, with special reference to frontier workers. COM (90) 561 final, 27 November 1990. [EU Commission - COM Document]

UNSPECIFIED (1990) Taxation in the Single Market. European Documentation, 6/1990, June 1990. [EU Commission - Brochure]

UNSPECIFIED (1990) The development of European tax-law. Historical outline. Bulletin of the European Communities. [EU Commission - Working Document]

UNSPECIFIED (1990) The economic consequences of fiscal harmonization in Europe. Research and Documentation Papers, National Parliaments Series No. 10, September 1990. [EU European Parliament Document]

1991

UNSPECIFIED (1991) Abolition of tax frontiers. [EU Economic and Social Committee]

UNSPECIFIED (1991) Approximation of taxes. Why? Europe on the move 1991. [EU Commission - Brochure]

1992

UNSPECIFIED (1992) Consequences of the proposed carbon/energy tax. SEC (92) 1996, 23 October 1992. Supplement to Energy in Europe, February 1993. [EU Commission - SEC Document]

UNSPECIFIED (1992) Proposal for a Council Directive introducing a tax on carbon dioxide emissions and energy. COM (92) 226 final, 30 June 1992. [EU Commission - COM Document]

1993

UNSPECIFIED (1993) Commission Recommendation of 21 December 1993 on the taxation of certain items of income received by non-residents in a Member State other than that in which they are resident. C (93) 3702 final, 21 December 1993. [EU Commission - Working Document]

UNSPECIFIED (1993) Commission recommendation of 21 December 1993 on the taxation of certain items of income received by non-residents in a Member State other than that in which they are resident. SEC (93) 3702, 21 December 1993. [EU Commission - SEC Document]

1994

UNSPECIFIED (1994) The improvement of the fiscal environmnent of small and medium sized enterprises. Communication from the Commission to the Council and the European Parliament. COM (94) 206 final, 25 May 1994. [EU Commission - COM Document]

1995

UNSPECIFIED (1995) Amended proposal for a Council Directive introducing a tax on carbon dioxide emissions and energy. COM (95) 172 final, 10 May 1995. [EU Commission - COM Document]

1996

UNSPECIFIED (1996) Study of exchange of confidential information agreements and treaties between the US and Member States of the EU in areas of securities, criminal, tax and customs. [EU Commission - Working Document]

UNSPECIFIED (1996) Taxation in the European Union. Report on the development of tax systems. COM (96) 546 final, 22 October 1996. [EU Commission - COM Document]

UNSPECIFIED (1996) The taxation of funded pension schemes and budgetary policy. Economic Papers No. 117, September 1996. [EU Commission - Working Document]

1997

UNSPECIFIED (1997) Draft Action Plan for the Single Market. Communication from the Commission to the European Parliament and the Council. COM (97) 184 final, 06.95.1997. [EU Commission - COM Document]

UNSPECIFIED (1997) Environmental taxes and charges in the single market. Communication from the Commission. COM (97) 9 final, 26 March 1997. [EU Commission - COM Document]

UNSPECIFIED (1997) Proposal for a Council Directive restructuring the Community framework for the taxation of energy products. COM (97) 30 final, 12 March 1997. [EU Commission - COM Document]

UNSPECIFIED (1997) Towards tax co-ordination in the European Union. A package to tackle harmful tax competition. Communication from the Commission to the Council. COM (97) 495 final, 1 October 1997. [EU Commission - COM Document]

UNSPECIFIED (1997) Vehicle taxation in the European Union 1997. Background paper. Working document 1. [EU Commission - Working Document]

UNSPECIFIED (1997) A package to tackle harmful tax competition in the European Union. Communication from the Commission to the Council and the European Parliament. COM (97) 564 final, 5 November 1997. [EU Commission - COM Document]

1998

UNSPECIFIED (1998) Proposal for a Council Directive governing the tax treatment of private motor vehicles moved permanently to another Member State in connection with a transfer of residence or used temporarily in a Member State other than that in which they are registered. COM (98) 30 final, 10 February 1998. [EU Commission - COM Document]

UNSPECIFIED (1998) Proposal for a Council Directive to ensure a minimum of effective taxation of savings income in the form of interest payments within the Community. COM (98) 295 final, 20 May 1998. [EU Commission - COM Document]

1999

UNSPECIFIED (1999) Preparing for implementation of the Kyoto Protocol. Communication from the Commission to the Council and the European Parliament. COM (99) 230 final, 19 June 1999. [EU Commission - COM Document]

2000

Martinez-Mongay, Carlos (2000) ECFIN's effective tax rates. Properties and comparisons with other tax indicators. Economic Papers No. 146, October 2000. [EU Commission - Working Document]

UNSPECIFIED (2000) Tax policy in the European Union. Europe on the move, 2000. [EU Commission - Brochure]

2003

UNSPECIFIED (2003) Activities of the European Union (EU) in 2002 in the tax field. 27 January 2003. [EU Commission - Working Document]

2004

UNSPECIFIED (2004) Activities of the European Union (EU) in 2003 in the tax field. 27 January 2004. [EU Commission - Working Document]

2005

UNSPECIFIED (2005) Activities of the European Union (EU) in 2004 in the tax field. 4 February 2005. [EU Commission - Working Document]

2006

UNSPECIFIED (2006) Activities of the European Union (EU) in 2005 in the tax field. 2 February 2006. [EU Commission - Working Document]

2007

UNSPECIFIED (2007) Activities of the European Union (EU) in 2006 in the tax field. 24 January 2007. [EU Commission - Working Document]

2008

UNSPECIFIED (2008) Activities of the European Union (EU) in 2007 in the tax field. 15 January 2008. [EU Commission - Working Document]

2009

UNSPECIFIED (2009) Activities of the European Union (EU) in 2008 in the tax field. 4 February 2009. [EU Commission - Working Document]

UNSPECIFIED (2009) Promoting good governance in tax matters. Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee. COM (2009) 201 final, 28 April 2009. [EU Commission - COM Document]

2010

UNSPECIFIED (2010) Activities of the European Union (EU) in 2009 in the tax field. 3 March 2010. [EU Commission - Working Document]

UNSPECIFIED (2010) Commission working document accompanying the communication on tax and development. Cooperating with developing countries on promoting good governance in tax matters. SEC (2010) 426 final, 21 April 2010. [EU Commission - SEC Document]

UNSPECIFIED (2010) Tax and development. Cooperating with developing countries on promoting good governance in tax matters. Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee. COM (2010) 163 final, 21 April 2010. [EU Commission - COM Document]

2011

UNSPECIFIED (2011) Activities of the European Union (EU) in 2010 in the tax field. 9 February 2011. [EU Commission - Working Document]

UNSPECIFIED (2011) Transfer pricing and developing countries. Final report. [EU Commission - Working Document]

2012

UNSPECIFIED (2012) Activities of the European Union (EU) in 2011 in the tax field. 8 March 2012. [EU Commission - Working Document]