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Consultations 2006

Availability and Effect of Fiscal Incentives for R&D in the European Union (13.03.2006 – 06.04.2006)

Summary Research and innovation have been confirmed as key challenges in the new Lisbon Partnership for Growth and Jobs. More research is a key factor for the creation of new jobs and improved economic performance in Europe. However, according to a recent study of the Commission, the innovation gap between the EU und the US has not narrowed down in recent years and the catch-up process in most of the EU countries which lag behind is much too slow. To address this on an EU level, the Commission has recently tabled a new Action Plan which centres around four strands, comprising 19 different actions. One of them is better and wider use of fiscal incentives.

It is in that perspective that the Commission services launched this survey. Its purpose was to obtain empirical data on the use of various fiscal incentives for R&D across the EU, and their effect on the level of investment in R&D activities.
  • Aggregate results PDF - 15 - 97 KBČeštinaDanskDeutschEesti keelελληνικάEnglishEspa?lFran?isItalianoLatviešu valodaLietuviµ kalbaMagyarNederlandsPolskiPortugu?SlovenčinaSlovenščinaSuomiSvenska
  • Key findings PDF - 15 - 97 KBEnglish

Administrative Burden Resulting from VAT Obligations (15.02.2006 – 15.03.2006)


In 2000, the European Commission adopted a new VAT strategy. This strategy was built on four pillars:

  • simplification of the current rules,
  • modernisation of current rules,
  • more uniform application of current rules and
  • closer administrative cooperation.
All of the recent legislative proposals which the Commission has made in the VAT field were intended to reach these objectives. It is important for the Commission to understand to what extent its policies have worked through to the level of business and to be informed about the perception from business regarding the complexity of dealing with VAT obligations.
  • Aggregate results PDFČeštinaDanskDeutschEesti keelελληνικάEnglishEspa?lFran?isItalianoLatviešu valodaLietuviµ kalbaMagyarMaltiNederlandsPolskiPortugu?SlovenčinaSlovenščinaSuomiSvenska
  • Executive summary PDF - 600KBEnglish

Cross-Border Losses and Tax Relief (15.01.2006 – 20.02.2006)

Summary The lack of cross-border loss relief is considered to be one of the major tax obstacles to cross border economic activity in the European Union. Relief for losses resulting from new investment in the EU is generally restricted to profits generated in the Member State in which the investment is made. This increases the costs of cross-border investments in the EU. The Commission therefore recommended to address this issue by a "targeted measure" providing for a solution in the short- to midterm.

It is in that perspective that the Commission services launched a survey on the impact of the lack of cross-border loss relief and on the perception by companies of possible technical solutions.
  • Aggregate results PDFČeštinaDanskDeutschEesti keelελληνικάEnglishEspa?lFran?isItalianoLatviešu valodaLietuviµ kalbaMagyarNederlandsPolskiPortugu?SlovenčinaSlovenščinaSuomiSvenska