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Studies made for the Commission

2014

 

Removing cross-border tax obstaclespdf(3.34 Mb)

People who have cross-border activities may face many obstacles when dealing with their tax affairs. Some of the more obvious hurdles include gathering of information about their foreign tax position, communication in foreign languages or the filing of tax returns. This study analyses the various obstacles people may face and identifies existing national solutions to the major cross-border obstacles. The report subsequently identifies solutions to make the system clearer and simpler to remove disincentives to exercise cross-border activities. See the summarypdf(32 kB) Choose translations of the previous link  .

19/12/2014
Compliance costs studypdf(2.69 Mb)

This study estimates the average tax related compliance costs arising from individual cross-border activities. This is with a view to understanding the tax related obstacles that exist for individuals whose economic activities are of a cross border nature. The main objective is to help understand which Member States’ tax systems seem to operate more cost effectively than others and provide evidence of the financial strain generated by tax related compliance costs (excluding the cost of the tax) to individuals within the European Union. See the summarypdf(309 kB) Choose translations of the previous link  .

19/12/2014
Assessment of the application and impact of the optional ‘Reverse Charge Mechanism’ within the EU VAT systempdf(2.62 Mb) Choose translations of the previous link 

A reverse charge mechanism (RCM) has been implemented in Member States’ legislation in a number of specific cases as an “anti-fraud tool” in certain sectors that are vulnerable to fraud. In addition to measures that are based on derogations granted by the EU Council in accordance with Article 395 of the Directive 2006/112/EC (hereafter “VAT Directive”) or the standstill provision of Article 394 of this Directive, Member States can apply the RCM, under certain conditions, to sectors or types of transactions that are enumerated in Articles 199 and 199a of the VAT Directive. This Study identifies the Member States that make use of the options to apply a RCM and evaluates the economic importance of the RCM, the cash-flow impacts of the RCM and the administrative burden on business of applying the RCM. See the summarypdf(530 kB) Choose translations of the previous link  .

19/12/2014
Final report for the final evaluation of Customs 2013 Programmepdf(4.16 Mb)

This study is an evaluation of the Customs 2013 programme, an EU expenditure programme that supported national customs administrations through collaboration fora and common IT systems. The programme was established by Decision 624/2007/EC and it ran from 2008-2013. The evaluation starts with the premise that the programme is intimately linked to the wider objectives of the Customs Union. The achievement of these objectives relies in turn on the implementation and application of key EU customs legislation. Customs 2013 plays primarily a supporting and enabling role, leading to indirect but important impacts.

24/11/2014
Cross-country Review of Taxes on Wealth and Transfers of Wealthpdf(4.68 Mb)

This is a comprehensive study of the existing wealth taxes and wealth tax provisions in the 28 Member States. As such, it offers an overview of the current use of wealth-related taxes in the EU, broken down in three main categories: inheritance and gift taxes, real estate and land taxation, and taxes on net wealth. The first part presents the information in a structured way, comparing the situation in the Member States with the help of summary tables and graphs. The second part contains extensive country material, including recent changes in legislation. The study also attempts to quantify the importance of the different taxes, in terms of revenues and by establishing scenarios for tax payers.

20/11/2014
'Effective tax rates in an enlarged European Union' – (Report 2014)pdf(10.14 Mb)

The project 'Effective tax rates in an enlarged European Union' is based on the methodology used for the calculation of effective tax rates (ETRs) as set out by Devereux and Griffith (1999, 2003). It extends the scope of the calculation of ETRs conducted under the study on effective levels of company taxation within an enlarged EU (2008). The project includes a focus on the effects of tax reforms in the EU28, FYROM and Turkey as well as Norway, Switzerland, Canada, Japan and the United States for the period 1998-2014 and their impact on the level of taxation for both domestic and cross-border investment.

20/11/2014

2012 Update Report to the Study to quantify and analyse the VAT Gap in the EU-27 Member Statespdf(985 kB)

This report provides estimates of the VAT Gap for 26 EU Member States for 2012, as well as revised estimates for the period 2009-2011. It is a follow-up to the “Study to quantify and analyse the VAT Gap in the EU-27 Member States”, published in September 2013. See the press release (IP/14/1187) and the frequently asked questions (MEMO/14/602).

23/10/2014

Final report for the final evaluation of Fiscalis 2013 programme pdf(5.89 Mb)

Fiscalis 2013 was a European multiannual programme designed to improve the operation of the taxation systems of participating countries in the internal market. The purpose of the evaluation was to assess the effectiveness and efficiency of the programme in achieving its objectives, as well as to provide an assessment of the EU added value and utility of the programme. The evaluation had a particular focus on the IT systems supported by Fiscalis as they represent a considerable share of the programme budget, of almost 75%.

06/08/2014

Study on the measuring and reducing of administrative costs for economic operators and tax authorities and obtaining in parallel a higher level of compliance and security in imposing excise duties on tobacco productspdf(4.68 Mb)

The study was carried out in 2013 and 2014; it aims at evaluating the current EU legislation imposing excise duties on tobacco products (Council Directive 2011/64/EU). Its objective is to provide the Commission with the economic information to adopt a policy and assess the likely impact of this future policy for revising Directive 2011/64/EU between 2014 and 2016.

30/06/2014

Triangular Cases – Tax obstacles to labour mobility in the European Union and tax avoidancepdf(579 kB)

The study analyses the legislative background to cross-border employee mobility from a tax perspective, and looks at how existing bilateral tax agreements can be made more effective, and how certain specialised cases such as Frontier Workers and Aircrew are addressed in the appropriate legislation and bilateral agreements. Finally, it looks at how the administrative complexities of claiming double tax relief might be simplified.

21/05/2014

Effective tax rates in an enlarged European Union (final report 2013)pdf(12.13 Mb)

The project 'Effective tax rates in an enlarged European Union' is based on the methodology used for the calculation of effective tax rates (ETRs) as set out by Devereux and Griffith (1999, 2003). It extends the scope of the calculation of ETRs conducted under the study on effective levels of company taxation within an enlarged EU (2008). The project includes a focus on the effects of tax reforms in the EU27 for the period 1998-2013 and their impact on the level of taxation for both domestic and cross-border investment.

21/05/2014

Study on the Evaluation of the Scheme for the Autonomous Suspensions of CCT Dutiespdf(2.84 Mb)

Annexespdf(2.46 Mb)

The study was carried out in 2013 to evaluate the autonomous tariff suspension scheme which has been in operation for more than 40 years. The evaluation assessed both the impact of the scheme and the way in which it was implemented. Its purpose was to demonstrate the economic and societal value of the system, and to identify possible improvements.

30/01/2014

 

 

2013

 

Study on the Evaluation of the EU Customs Unionpdf(2.51 Mb) Choose translations of the previous link 

Annex I: Feasibility Studypdf(949 kB) Choose translations of the previous link 

Annex II: Methodologypdf(235 kB) Choose translations of the previous link 

The Study was carried out between July 2012 and April 2013 to evaluate the EU Customs Union on the uniformity and efficiency of its core processes, the quality of services rendered, the effects of recent major policy initiatives, the achievement of its strategic objectives and the way the EU Customs Union absorbed the enlargement. The study is based on desk research, EU-wide stakeholder surveys addressed to businesses, customs authorities and other authorities, as well as on in-depth interviews with representatives of these stakeholder groups and different Directorates-General within the European Commission. The results conclude in an overall positive evaluation, except with respect to uniformity. In order to ensure uniformity, the study recommends in addition to using guidelines, training and more binding legislation also improving the monitoring of how customs legislation is applied. Furthermore, the study recommends developing common performance indicators to measure and evaluate the EU Customs Union’s efficiency.

11/07/2013

Study to quantify and analyse the VAT Gap in the EU-27 Member States
Final Report
pdf(3.14 Mb)

The study aims to understand the recent trends in the field of VAT collection better, by updating the VAT Gap estimates for 2000-2006 produced in the Reckon Report of 2009 and by providing estimates for the VAT Gap for the period 2007-2011.
Press release IP/13/844 and frequently asked questions (MEMO/13/800).

19/09/2013

Feasibility study on a standardised relief at source system implementing the principles of the FISCO Recommendationpdf(6.36 Mb)

Appendicespdf(7.93 Mb)

Additional appendicespdf(3.12 Mb)

The study analyses the feasibility as well as the costs and the benefits of a standardised relief at source system coupled with information reporting/exchange between financial institutions and tax administrations. The study examines two different routing of information from a financial institution to both the source Member State and the residence Member State. See also the note to readerspdf(75 kB) , the executive summarypdf(97 kB) of the study and the page on taxation of securities income received by individuals

03/06/2013
Study on the feasibility and impact of a common EU standard VAT returnzip(9.1 Mb)

Study on the feasibility and impact of a common EU standard VAT return

08/03/2013
Study on applying the current principle for the place of supply of B2B services to B2B supplies of goodszip(13.71 Mb)

A feasibility study carried out by PwC to examine the option of applying the current principle for the place of supply of B2B services to B2B supplies of goods (place of establishment of the customer), without following the physical flow of the goods within the EU.

24/01/2013
Study on VAT in the public sector and exemptions in the public interest (final report of a follow up study)pdf(4.05 Mb) Choose translations of the previous link 

The study analyses and measures the issues arising from the current VAT treatment of public bodies and activities carried out in the public interest. It also identifies possible options for the future, and measures their impact. The views expressed by the contractor do not necessarily reflect those of the European Commission. The Commission accepts no responsibility or liability whatsoever with regard to the information in this study

11/01/2013
Effective tax levels at the industry level using the Devereux/Griffith methodologypdf Choose translations of the previous link 

The project 'Effective tax rates in an enlarged European Union' is based on the methodology used for the calculation of effective tax rates (ETRs) as set out by Devereux and Griffith (1999, 2003). This study enhances the existing data by analysing the Effective Tax Rates in different industries.

10/01/2013
Effective levels of company taxation within an enlarged EU (final report)pdf(6.63 Mb) Choose translations of the previous link 

The project 'Effective tax rates in an enlarged European Union' is based on the methodology used for the calculation of effective tax rates (ETRs) as set out by Devereux and Griffith (1999, 2003). It extends the scope of the calculation of ETRs conducted under the study on effective levels of company taxation within an enlarged EU (2008). The project includes a focus on the effects of tax reforms in the EU27 for the period 1998-2011 and their impact on the level of taxation for both domestic and cross-border investment.

10/01/2013
 

2012

 
Effective levels of company taxation within an enlarged EU (second update)pdf(5.22 Mb) Choose translations of the previous link 

The project 'Effective tax rates in an enlarged European Union' is based on the methodology used for the calculation of effective tax rates (ETRs) as set out by Devereux and Griffith (1999, 2003). It extends the scope of the calculation of ETRs conducted under the study on effective levels of company taxation within an enlarged EU (2008). The project includes a focus on the effects of tax reforms in the EU27 for the period 1998-2011 and their impact on the level of taxation for both domestic and cross-border investment.

23/10/2012
Taxation of cross-border dividends payments within the EUpdf(1.37 Mb)

The study carried out by Copenhagen Economics analyses the impact of several alternative solutions to the taxation problems that arise when dividends are paid across borders to individual and portfolio investors within the EU.

See also the methodology appendixpdf(556 kB), the Survey data annexpdf(820 kB) Choose translations of the previous link  and the consultation on Withholding taxes on cross border dividends, as well as the Commission's Roadmappdf Choose translations of the previous link  on Tackling discrimination and double taxation of dividends paid across borders.

14/09/2012

VAT - Expert study on the issues arising from a reduced time frame and the options allowed for submitting recapitulative statements pdf(1.55 Mb)

Appendix 1 pdf(805 kB)

Appendix 2 pdf(912 kB)

Appendix 3 pdf(103 kB)

Appendix 4 pdf(85 kB)

Final report on the application of Article 263(1) of Directive 2006/112/EC (amended by Directive 2008/117/EC), implemented since 1 January 2010.
Article 263(1) aims at ensuring that information on intra-Community supplies of goods, including deemed supplies, and services is collected and exchanged between Member States more quickly, so as to enable quicker detection of fraud, in particular VAT carousel (missing trader) fraud.
The report was drawn up for the European Commission by PWC in 2011 and focuses on the consequences for business arising from a reduced time frame for submitting recapitulative statements and the possibilities offered to Member States to derogate from the normal rule.

08/05/2012
 

2011

 

A retrospective evaluation of the elements of the VAT system pdf(5.29 Mb)

Executive Summarypdf(73 kB) Choose translations of the previous link 

Formal answers to the Evaluation Questions pdf(599 kB)

In December 2010, the Commission signed a contract for a retrospective evaluation of the consequences, in economic terms, of the functioning of the most pertinent elements of the current EU VAT system, as identified in the "Green Paper on the future of the VAT". The final report was submitted by the external consultants on 5 December 2011.
This evaluation looked into the design and implementation of certain VAT arrangements, assessing their effectiveness and efficiency in terms of results and impacts they had created. It examined their relevance and their coherence with the smooth functioning of the single market and the requirement to avoid distortion of competition specified in Article 113 of the Treaty on the Functioning of the European Union.

05/12/2011

 

Midterm evaluation of the Fiscalis 2013 programmepdfThe midterm evaluation of Fiscalis 2013 was commissioned as required by the programme Decision No 1482/2007/EC. It assesses the effectiveness and efficiency of the programme, whether the objectives of the programme are still adequately formulated and relevant to the needs of Member States, and looks in particular at the EU Added Value of the programme.
Overall, the conclusions of the evaluation are positive, as the programme performs very well in terms of effectiveness, efficiency and relevance, and the evaluation also provides clear proof of the EU Added Value of Fiscalis. However, for a few areas, the evaluation report provides a number of recommendations. These include but are not limited to suggestions to revisit priority setting, to define the reduction of administration burden as a specific objective, to set up results-based monitoring and evaluation system for the programme, and to improve dissemination of knowledge and best practices developed with the support of the Fiscalis programme.
27/07/2011

 

Midterm evaluation of the Customs 2013 programmepdf(1.47 Mb) Choose translations of the previous link 

Annex Ipdf(178 kB) Choose translations of the previous link 
Annex IIpdf(1.09 Mb) Choose translations of the previous link 
Annex IIIpdf(690 kB) Choose translations of the previous link 

The Customs 2013 Decision requires a midterm evaluation which aims to "review the results obtained at the half-way point of the duration of the programme in terms of effectiveness and efficiency, as well as the continued relevance of the initial objectives of the programme." The present midterm evaluation assesses the level of implementation and results of the Customs 2013 programme using a mix of qualitative information and quantitative data to judge its relevance, effectiveness, efficiency, management and EU Added Value.
The evaluation concludes that the objectives of the programme correspond closely to the needs and problems of the main beneficiaries. Both national customs administrations and individual programme participants gave an overwhelmingly positive feedback, stating that Customs 2013 has been very helpful with a view to the effective functioning of the internal market in the customs field. The external consultant also concludes on a clear EU Added Value of the programme. A number of detailed and operational recommendations suggest that there is still room for further improvements. They are presented in detail in the evaluation report.
15/06/2011

 

Transfer pricing and developing countriespdf(2.43 Mb)

The issue of transfer pricing is a central challenge to developing countries' capacity to effectively tax multinational corporations. The European Commission has commissioned a study that recommends suitable approaches for supporting developing countries in the adoption and implementation of transfer pricing rules in line with international standards in order to increase tax revenue. The study outlines the current transfer pricing situation in Ghana, Honduras, Kenya and Vietnam, and based on this makes recommendations for donor support to developing countries. As a follow up to the study the Commission envisages providing financial support in capacity building in transfer pricing to selected developing countries. The views expressed by the consultants do not necessarily reflect those of the European Commission.

Appendix on Ghanapdf(242 kB)
Appendix on Honduraspdf(764 kB)
Appendix on Kenyapdf(966 kB)
Appendix on Vietnampdf(571 kB)

15/07/2011

 

Study on the role of customs in enforcement of EU legislation governing the protection of the environment and its best practicepdf(2.14 Mb) Choose translations of the previous link  The study addresses the issue of waste shipments between the EU and Asian ASEM (Asia-Europe meeting) member countries. It concerns exploitation of the legitimate trade in non-hazardous secondary raw materials to illegally export and dispose of hazard-contaminated and hazardous wastes, thereby creating an environmental and possibly health hazard to the importing ASEM member countries. The study is Customs-centred. It concludes with recommendations directed to Customs and proposes that the EU consider setting up an EU-wide (and EU-run) scheme to systematically control the quality of exported waste at source.

See the summarypdf(69 kB) Choose translations of the previous link 
21/06/2011

 

VAT in the public sector and exemptions in the public interest pdf(1.46 Mb)The study analyses and measures the issues arising from the current VAT treatment of public bodies and activities carried out in the public interest. It also identifies possible options for the future, and measures their impact.

See the summarypdf(549 kB) Choose translations of the previous link 
12/04/2011

 

Studies for the CCCTB Impact AssessmentThis section contains the studies and reports prepared to analyse the economic impacts from the introduction of a Common Consolidated Corporate Tax Base (CCCTB).
All summaries are available in English, French and German.
16/03/2011
CPB Netherlands
Studypdf(677 kB)Summarypdf(9 kB)
Deloitte
Studypdf(729 kB)Summarypdf(10 kB)
PWC on Tax base
Studypdf(360 kB)Summarypdf(10 kB)
PWC on Compliance costs
Studypdf(756 kB)Summarypdf(10 kB)
ZEW (Centre for European Economic Research)
Studypdf(1.36 Mb)Summarypdf(11 kB)

 

Innovation of energy technologies: the role of taxes pdf(843 kB)The study deals with the links between energy taxation and innovation and presents also new empirical evidence on the impact of energy taxes on patenting activities related to energy technologies. The study suggests that while taxation is a very effective driver of innovation, it can be usefully complemented with other public policy tools, such as public research grants and other technology policies.
23/02/2011
 

2010

 
Tax treatment of ETS allowances. Options for improving transparency and efficiency pdf(962 kB)The study examines current national practices with respect to emissions allowances in the EU and the countries with similar cap-and-trade systems. It analyses potential distortions resulting from national practices and identifies the best solutions. It deals with issues such as the tax treatment of allowances allocated for free, that of allowances originated as Clean Development Mechanism or Joint Implementation, and the tax treatment of penalties for non-compliance. It also examines the feasibility of various policy solutions at EU level.
29/11/2010

 

Reference document for the consultation on possible approaches to tackling cross-border inheritance tax obstacles within the EUpdf Choose translations of the previous link  The objective of this external study is to provide more information about the extent of cross-border inheritance tax problems.

See also the Annexpdf Choose translations of the previous link  .

27/08/2010

 

Study analysing possible changes in the minimum rates and structures of excise duties on alcoholic beveragespdf(2.57 Mb)

The overarching objective of the study carried out by London Economics is to examine whether the current structures of alcohol taxation and the minimum rates laid down for the various categories are adequately supporting the effective functioning of the internal market, or whether distortions are caused and adaptations would be appropriate. See also the executive summarypdf(191 kB).

28/06/2010

 

Report on removing tax obstacles to cross-border venture capital investmentpdf(719 kB) Choose translations of the previous link 

The report outlines the double taxation problems that arise when venture capital is invested cross-border, as well as possible solutions. It sets out the findings and recommendations of an independent group of EU tax experts, which was set up by the Commission to look at how to remove the main tax barriers to cross-border investment in venture capital. See also the press release ( IP/10/481 Choose translations of the previous link  ) and the questions and answers ( MEMO/10/160 Choose translations of the previous link  ).

30/04/2010

 

 
Effective levels of company taxation within an enlarged EU (update)pdf(4.79 Mb)

The project 'Effective tax rates in an enlarged European Union' is based on the methodology used for the calculation of effective tax rates (ETRs) as set out by Devereux and Griffith (1999, 2003). It extends the scope of the calculation of ETRs conducted under the study on effective levels of company taxation within an enlarged EU (2008). The project includes a focus on the effects of tax reforms in the EU27 for the period 1998-2009 and their impact on the level of taxation for both domestic and cross-border investment.

5/03/2010

 

Secure trade and 100% scanning of containers

The European Commission conducted three studies on the impact on EU customs, transport and trade of the US legislation requiring 100% scanning at foreign ports of US-bound maritime containers. These studies confirm that the legislation would create a disproportionate economic burden without proven benefits for security. The EU advocates an alternative approach based on multilayered risk management. See the Commission staff working paper ( SEC/2010/131pdf(564 kB) Choose translations of the previous link  ), and the studies commissioned by the Directorates-General for Taxation and Customs Unionpdf(1.55 Mb), Transport and Energy and Tradepdf.

17/02/2010
 

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