Behavioural taxation is gaining prominence as a tool to help counter activities that can have a negative effect on society. But what role should such taxes play in the tax mix? Fresh from the EU Tax Symposium, DG TAXUD’s Director for Indirect Taxation and Tax Administration, Maria Elena Scoppio, recently took part in a Friends of Europe podcast to discuss the issue.
Source Friends of Europe
Latest Posts in "European Union"
- ECJ to Decide if Free Tooling Provision Is a Taxable Supply of Services for VAT Purposes
- Advocate-General: Transfer Pricing Adjustments for Intra-Group Goods Likely Subject to VAT Compliance
- Transfer Pricing Adjustments Affect VAT Only if They Alter Agreed Transaction Price Between Parties
- A-G CJEU: Transfer Pricing Adjustments Are VAT Price Corrections for Previous Sales, Not Services
- AG Kokott: Transfer Pricing Adjustments Affect VAT Only if They Change Consideration, Not Just Profit Allocation













