Sentencia del Tribunal de Justicia de la Unión Europea. Asunto C‑424/09 de 7 de abril de 2011 (Tatu / Statul român prin Ministerul Finanţelor şi Economiei y otros)
Tributos internos – Artículo 110 TFUE – Impuesto de contaminación devengado en el momento de la primera matriculación de automóviles – Neutralidad del impuesto entre automóviles de segunda mano importados y vehículos similares que ya se encuentran en el mercado nacional.
En el asunto C‑402/09, que tiene por objeto una petición de decisión prejudicial planteada, con arreglo al artículo 234 CE, por el Tribunalul Sibiu (Rumanía), mediante resolución de 18 de junio de 2009, recibida en el Tribunal de Justicia el 16 de octubre de 2009, en el procedimiento entre Ioan Tatu y Statul român prin Ministerul Finanţelor şi Economiei, Direcţia Generală a Finanţelor Publice Sibiu, Administraţia Finanţelor Publice Sibiu, Administraţia Fondului pentru Mediu, Ministerul Mediului (Curia.europa.eu, 7.4.2011)

Les enjeux d'une stratégie fiscale européenne
Alain Fabre : Economiste, Conseil financier d'entreprises
Fondation Robert Schuman. Question d’Europe #198. 14 mars 2011.
Au sortir de la crise de l'euro qui a mis en évidence les liens intrinsèques entre monnaie unique, solidarité financière et intégration des politiques budgétaires, les dirigeants européens entendent désormais forger une stratégie fiscale européenne. Il s'agit principalement de concevoir un socle commun aux politiques nationales. Car l'Europe cumule les contraintes : lourdeur des prélèvements, des dépenses et des déficits et dispersion des situations. Tout se conjugue pour amoindrir le potentiel européen de croissance. Dans ces conditions, il importe aux Européens de se doter d'une doctrine applicable aux facteurs de production les plus mobiles, le capital et le travail qualifié. Sous l'impulsion du Président du Conseil européen, Herman Van Rompuy, se construit progressivement, notamment dans le cadre du Pacte pour l'euro adopté le 11 mars, une véritable logique européenne dans des domaines jusqu'ici jalousement gardés par les Etats. Après l'harmonisation des taux de TVA, l'objectif de parvenir à une assiette imposable commune, notamment en matière de fiscalité des sociétés, progresse malgré les craintes des uns et des autres. D'une façon générale, l'Europe doit évoluer vers un système fiscal combinant base large et taux réduits. La nécessité de réduire l'endettement et les déficits fournit une contrainte salutaire pour réduire les divergences. La convergence fiscale est indissociable de la réduction générale des dépenses publiques.  [+]

Sentencia del Tribunal de Justicia de la Unión Europea. Asunto C-155/09 (Comisión Europea vs. Grecia) de 20 de enero de 2010.
Incumplimiento de Estado – Artículos 12 CE, 18 CE, 39 CE y 43 CE – Artículos 4, 28 y 31 del Acuerdo sobre el Espacio Económico Europeo – Legislación tributaria – Requisitos de exención del impuesto de transmisión de bienes inmuebles al adquirir un bien inmueble como primera vivienda – Exención reservada únicamente a los residentes en el territorio nacional y a los nacionales de origen griego que no residen en dicho territorio en la fecha de la compra.
En el asunto C‑155/09, que tiene por objeto un recurso por incumplimiento interpuesto, con arreglo al artículo 226 CE, el 4 de mayo de 2009, Comisión Europea, representada por los Sres. R. Lyal y D. Triantafyllou, en calidad de agentes, que designa domicilio en Luxemburgo, parte demandante, contra República Helénica, representada por el Sr. P. Mylonopoulos y la Sra. V. Karra, en calidad de agentes, que designa domicilio en Luxemburgo
(Curia.europa.eu, 20.1.2011)

CoverDistribution of environmental taxes in Europe by tax payers in 2007.
Statistics in focus. Environment and energy 67/2010.
In many European countries, households are the main contributors to the energy and transport tax revenue.
This publication deals with environmentally related taxes (for convenience simply called environmental tax) in European countries for the year 2007. An environmental tax is defined as a tax whose tax base is a physical unit (or a proxy of it) of something that has a proven specific negative impact on the environment. The analysis focuses on environmental taxes in a breakdown by three categories (energy taxes, transport taxes, pollution/resource taxes), as well as on a detailed breakdown by the payers of these taxes (business sector, public sector, households as consumers and not-allocated). [+]

CoverTaxation trends in the European Union - Main results. 2010 edition.
How high are taxes in Europe? Are tax levels increasing or decreasing? How is the tax burden shared between labour, capital and consumption? How does my country compare with the other Member States? This booklet analyses these and other questions. It illustrates in a concise and readable format the main results of the 2010 edition of the report Taxation Trends in the European Union. The situation in each of the Member States of the European Union, plus Iceland and Norway is compared and put in perspective. A statistical annex contains the main data by country and for the EU as a whole. [+]


CoverTaxation trends in the European Union - Data for the EU Member States, Iceland and Norway. 2010 edition
This report contains a detailed statistical and economic analysis of the tax systems of the Member States of the European Union, plus Iceland and Norway, which are Members of the European Economic Area. The data are presented within a unified statistical framework (the ESA95 harmonised system of national and regional accounts), which makes it possible to assess the heterogeneous national tax systems on a fully comparable basis. The standard classifications of tax revenues (by major type of tax or by level of government) presented in most international tax revenue statistics are hard to interpret in economic terms. This publication stands out for offering a breakdown of tax revenues by economic function (i.e. according to whether they are raised on consumption, labour or capital). This classification is based on disaggregated tax data and on a breakdown of the revenue from the personal income tax. In addition, the report contains indicators of the average effective tax burden on consumption, labour and capital. Country chapters give an overview of the tax system in each of the 29 countries covered, the revenue trends and the main recent policy changes. Detailed tables allow comparison between the individual countries and European averages. Data cover the 1995-2008 period and are presented both as a percentage of GDP and as a percentage of total taxation. [+]

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