Consultation on Double Tax Conventions and the Internal Market: factual examples of double taxation cases

Consultation on Double Tax Conventions and the Internal Market: factual examples of double taxation cases

22 languages (pdf 171 Kb)

 

Taxation

All taxpayers (individual or corporate), or representatives of taxpayers, who have encountered double taxation in a cross-border situation

The Commission is launching this public consultation to encourage you to provide factual examples of cases of double taxation that you have encountered in your cross-border activities. By double taxation we mean that two or more Member States tax you on the same income or asset.  The consultation concerns taxes paid directly to tax authorities (i.e. "direct taxes") such as income taxes, corporate taxes, capital gains taxes, withholding taxes, inheritance taxes and gift taxes. 

We want to obtain a picture of the real size of the problem and of its financial impact. In a case where the double taxation has been eliminated after your appeal to tax authorities, we would also like to know how long it has taken for this to happen. You are also invited to provide any suggestions you might have for ways in which the different cases of double taxation in the EU could be avoided.

After you have completed the questionnaire online, you will be invited to press the "Submit" button.

The questionnaire will not be submitted until you press this button.

If you would prefer to complete the questionnaire manually, you can obtain it at the link below and, once completed, send it by letter, fax or electronic mail to the address, email or fax number indicated below.

Expert (pdf 111 Kb)(111 Kb)  For other language versions in pdf format, please click on the bubble

Corporate (pdf 130 Kb)(130 Kb)  For other language versions in pdf format, please click on the bubble

Individual (pdf 133 Kb)(133 Kb)  For other language versions in pdf format, please click on the bubble

Expert : http://surveys.publications.europa.eu/formserver/taxud_expert

Corporate : http://surveys.publications.europa.eu/formserver/taxud_corporate.htm

Individual : http://surveys.publications.europa.eu/formserver/taxud_individual.htm

European Commission
Directorate-General for Taxation and Customs Union
Rue de Spa 3, Office 8/007
B-1049 Brussels
Fax: +32-2-29 56377

In the interests of transparency, organisations have been invited to provide the public with relevant information about themselves by registering in the Interest Representative Register and subscribing to its Code of Conduct. If the organisation is not registered, the submission is published separately from the registered organisations.

Responses

Report summarising the outcome of the consultation (pdf 173 Kb)(173 Kb) 

The Commission will analyse carefully the information provided in order to understand the reasons that underlie the reported cases of double taxation in the EU. It will then launch a debate on how these could be eliminated and consider if there is a need for action at EU level.