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Tax problems faced by EU citizens when active across borders within the EU

Title
Consultation on tax problems faced by EU citizens when active across borders within the EU
Policy fields

Taxation

Target groups
All stakeholders – citizens, EU countries, tax administrations, governmental and business organisations, tax practitioners and academics – are invited to provide their views on this matter.
Period of consultation
From 10.04.2014 to 03.07.2014.
Objective of the consultation

In its Communication on Removing cross-border tax obstacles facing EU citizens (COM/2010/769) the European Commission announced its intention to launch a debate on ways to simplify tax compliance in cross-border situations.

Individuals exercising cross-border activities within the EU are often confronted with different/ additional tax issues compared to individuals who are active only within a single EU country. The issues that can arise may include complex administrative procedures in one or both countries involved that make tax compliance difficult; language barriers; different interpretations of tax treaties by the EU countries involved; difficulties in accessing relevant tax information; and difficulties in identifying officials responsible in national tax administrations. The problems often stem from the fact that two or more EU countries may have the right to tax the income in a cross-border case. Even if procedures exist in theory to prevent double or multiple taxation, the application of those procedures may be very complicated in practice.

Some EU countries have adopted measures to address these cross-border tax problems. Examples of such measures include:

  • close cooperation between tax administrations in neighbouring countries
  • tax web-sites common to two or more countries
  • availability in several languages of the most frequently used tax forms
  • the provision of tax-related information in several languages, and
  • specialised departments in national administrations to deal with cross-border tax issues.

Although these measures are good, more may need to be done and other countries may still need to take steps in this direction.

The Commission services are launching this public consultation with a view to inviting all interested parties to contribute to the exercise of providing information on current problems and identifying good practices applied by some EU tax administrations that go some way towards addressing these problems. This will allow the Commission to come up with solutions such as to recommend that all EU countries adopt certain good practices.

This public consultation will be complemented by work of an expert group which will assist the Commission services in identifying tax problems and drawing up a list of good practices that could be relevant and realistic for all EU tax administrations. The expert group will in the course of its work examine the responses to this public consultation.

How to submit your contribution

We welcome contributions from citizens, organisations and public authorities.

  • If you are answering this consultation as a citizen, please click here to submit your contribution.
  • If you are answering this consultation on behalf of an organisation, please click here to submit your contribution.
  • If you are answering this consultation on behalf of a public authority, please click hereto submit your contribution.

Received contributions will be published on the Internet. It is important to read the specific privacy statement attached to this consultation for information on how your personal data and contribution will be dealt with..

View the consultation document
See the paper with questionnaire below.
View the questionnaire
in Word doc(74 kB) Choose translations of the previous link  For other language versions, please click on the bubble
in PDFpdf(59 kB) Choose translations of the previous link  For other language versions, please click on the bubble
Reference documents and other, related consultations

COM(2010)769 finalpdf Choose translations of the previous link  : Communication from the Commission to the European Parliament and the Council on removing cross-border tax obstacles facing EU citizens.

COM92011)712 finalpdf: Communication on Double Taxation in the Single Market

COM(2011) 864 finalpdf Choose translations of the previous link  : Communication from the Commission to the European Parliament and the Council on Tackling cross-border inheritance tax obstacles within the EU.

2011/856/EUpdf Choose translations of the previous link  : Commission Recommendation regarding relief for double taxation of inheritances.

SEC(2011) 1488 finalpdf(48 kB) Choose translations of the previous link  : Commission staff working paper on Non-discriminatory inheritance tax systems: principles drawn from EU case-law.

COM(2012)756 finalpdf Choose translations of the previous link  : Communication on Strengthening the Single Market by removing cross-border tax obstacles for passenger cars

Council Directive 2008/8/ECpdf: amending Directive 2006/112/EC as regards the place of supply of services
Contact details
responsible service

Directorate-General for Taxation and Customs Union, Unit D2 Direct Tax Policy and Cooperation

e-mail

TAXUD-CITIZENS-TAX-CITIZEN@ec.europa.eu

postal address

European Commission
Directorate-General for Taxation and Customs Union
Unit D2 – Direct Tax Policy and Cooperation
Rue de Spa 3
B-1049 Brussels
Belgium

Number of responses received to this consultation

57 responses were taken into account (amongst them 56 with authorisation to publish).

View the contributions
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.
Results of consultation and next steps
Protection of personal dataSpecific privacy statementpdf(17 kB) Choose translations of the previous link 
 

"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.
Non-registered organisations, please submit your contributions here.

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)