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

Title

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

All the documents for this consultation are available in 22 languagespdf(171 kB) Choose translations of the previous link  . Please click on the bubble to access all available languages.
Policy fields

Taxation

Target groups

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

Period of consultation
From 27/04/2010 to 30/06/2010
Objective of the consultation

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.

How to submit your contribution

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.

View the consultation document
Consultation paperpdf(20 kB) Choose translations of the previous link  For other language versions please click on the bubble
View the questionnaire in pdf format (More languages coming soon)

Expertpdf(111 kB) Choose translations of the previous link  For other language versions in pdf format, please click on the bubble

Corporatepdf(130 kB) Choose translations of the previous link  For other language versions in pdf format, please click on the bubble

Individualpdf(133 kB) Choose translations of the previous link  For other language versions in pdf format, please click on the bubble

Fill in the questionnaire on line

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

Contact details
responsible serviceDirectorate-General for Taxation and Customs Union, Directorate E: Analyses and tax policies
e-mailTAXUD-D1-Consultation@ec.europa.eu
postal address

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

View the contributions

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

Results of consultation and next steps

Report summarising the outcome of the consultationpdf(173 kB) Choose translations of the previous link 

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.

Protection of personal dataSpecific privacy statementpdf(14 kB) Choose translations of the previous link  For other language versions please click on the bubble

 

 

"How to submit your contribution" in respect of organisations

In the interests of transparency, organisations (including, for example, NGOs, trade associations and  commercial enterprises) are 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 you are a Registered organisation, please indicate the name and address of your organisation and your Register ID number on the first page of your contribution. Your contribution will then be considered as representing the views of your organisation.

Submit your contribution.

If your organisation is not registered, you have the opportunity to Register now.

Then return to this page to submit your contribution as a Registered organisation.

Responses from organisations not registered will be published separately.

The Commission asks organisations who wish to submit comments in the context of public consultations to provide the Commission and the public at large with information about whom and what they represent. If an organisation decides not to provide this information, it is the Commission's stated policy to list the contribution as part of the individual contributions. (Consultation Standards, see COM (2002) 704, and Communication on ETI Follow-up, see COM (2007) 127 of 21/03/2007)