Factual examples and possible ways to tackle double non-taxation cases

Taxation

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.

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.

We welcome contributions from all parties interested.

• If you are answering this consultation as an individual, please click TAXUD-D1-CONSULTATION-DNTec [dot] europa [dot] eu (here)to submit your contribution.
• If you are answering this consultation in respect of an organisation – please see the section below.

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.

Directorate-General for Taxation and Customs Union,
Directorate D – Direct taxation, Tax Coordination, Economic Analysis and Evaluation

European Commission
Directorate-General for Taxation and Customs Union
Rue de Spa 3, Office 8/007
B-1049 Brussels
Fax: +32-2-29 56377

Responses from registered organisations
Responses from non-registered organisations
Summary Report