Fiscal & Taxation Publications
December 14, 2016
Published by EPICENTER on December 14, 2016
Categories
The development of personal pensions at the national and cross-border levels is hindered by high compulsory payments to public pension funds, restrictions on the participation of the self-employed and the unemployed, rules governing access to retirement savings, taxation of retirement income and other national legal requirements.
November 1, 2016
Published by EPICENTER on November 1, 2016
Categories
November 30 marks Credit Day across the European Union. Credit Day is the day when member states’ central administrations exhaust their annual tax revenues and have to begin borrowing in order to meet their spending commitments for the rest of the year.
October 23, 2016
Published by EPICENTER on October 23, 2016
Categories
The European Commission (EC) has renewed its proposals on the Common Consolidated Corporate Tax Base (CCCTB) initiative.
September 15, 2015
Published by EPICENTER on September 15, 2015
From 2016, e-cigarettes will face additional regulation under Article 20 of the EU’s Tobacco Products Directive (TPD). Given that non-smokers have so far shown little interest in e-cigarettes, critics argue that discouraging ‘vaping’ amounts to encouraging smoking and that some of the new regulations will damage health by raising prices and reducing the appeal of products which, if smokers switched to them, would save lives. However, Member States have some latitude in implementing the TPD.
April 30, 2015
Published by EPICENTER on April 30, 2015
Categories
The benchmark for assessing the legitimacy of any tax measure is the overall tax regime of the country in question, while the tax regimes of other Member States appear to be irrelevant in this context.
March 1, 2015
Published by EPICENTER on March 1, 2015
Categories
The Energy Union can further the process of opening up and integrating energy markets within the European Union. However, there is a risk that behind the proposal a new wave of regulation looms, both at national and EU levels.
