|Consultation on factual examples and possible ways to tackle double non-taxation cases
The Commission would like to draw on the expertise and experience of all parties interested in commenting on double non-taxation issues and possible solutions. All stakeholders – individual citizens, businesses, Member States, tax administrations, intergovernmental, non-governmental and business organisations, tax practitioners and academia - are invited to provide their views on this matter.
|Period of consultation
|From 29/2/2012 to 30/5/2012
|Objective of the consultation
It is undesirable that in the EU Internal Market a taxpayer is subject to double non-taxation on his/her cross-border activity as this gives the taxpayer a competitive advantage compared to other taxpayers who are subject to ordinary taxation.
The Commission is presenting this consultation to the public in order to gather evidence of double non-taxation within the EU and in relation with Third Countries. The results of the consultation will be used to identify and develop the appropriate policy response to double non-taxation.
|How to submit your contribution
We welcome contributions from all parties interested.
Received contributions will be published on the Internet. It is important to read the specific privacy statement attached to this consultation for information on how your personal data and contribution will be dealt with.
|View the consultation document and questionnaire
|Consultation paper .
For other language versions please click on the bubble.
|Reference documents and other, related consultations
Directorate-General for Taxation and Customs Union,
|TAXUD-D1-CONSULTATION-DNTec [dot] europa [dot] eu (TAXUD-D1-CONSULTATION-DNT[at]ec[dot]europa[dot]eu)
|Number of responses received to this consultation
|View the contributions
|Results of consultation and next steps
|Protection of personal data
|Specific privacy statement
"How to submit your contribution" in respect of organisations
In the interests of transparency, organisations (including, for example, NGOs, trade associations and commercial enterprises) are invited to provide the public with relevant information about themselves by registering in the Interest Representative Register and subscribing to its Code of Conduct
If you are a Registered organisation, please indicate the name and address of your organisation and your Register ID number on the first page of your contribution. Your contribution will then be considered as representing the views of your organisation.
TAXUD-D1-CONSULTATION-DNTec [dot] europa [dot] eu (Submit your contribution).
If your organisation is not registered, you have the opportunity to Register now.
Then return to this page to submit your contribution as a Registered organisation.
Responses from organisations not registered will be published separately.
Non-registered organisations, please submit your contributions TAXUD-D1-CONSULTATION-DNTec [dot] europa [dot] eu (here).
The Commission asks organisations who wish to submit comments in the context of public consultations to provide the Commission and the public at large with information about whom and what they represent. If an organisation decides not to provide this information, it is the Commission's stated policy to list the contribution as part of the individual contributions. (Consultation Standards, see COM (2002) 704, and Communication on ETI Follow-up, see COM (2007) 127 of 21/03/2007)