RSS fiscal, legal si contabil – stiri din surse media si oficiale despre fiscalitate, legislatie si contabilitate
din UE & International
ec.europa.eu – Taxation and Customs Union
- STAT/12/77 – Taxation trends in the European Union – Further increase in VAT rates in 2012 21-05-2012
Corporate and top personal income tax rates inch up after long decline – See the details on our website. - MEMO/12/353 – EU savings tax rules and savings agreements with third countries: frequently asked questions 15-05-2012
Corporate and top personal income tax rates inch up after long decline – See the details on our website. - EU Council approved conclusions on a new VAT strategy 16-05-2012
See page 16.
- Meeting of Economic and Financial Affairs Council, Brussels 15 May 2012 14-05-2012
See page 16.
- Under EU law businesses cannot be required to have a share capital of €10 million in order to be entitled to collect local taxes… 11-05-2012
…says the EU Court of Justice.
- EU law precludes French legislation establishing different tax rules for nationally sourced dividends received by resident and non-resident undertakings… 11-05-2012
for collective investments in transferable securities (UCITS), says EU Court of Justice.
- IP/12/461 – Citizens' rights: European Commission kicks off the broadest public consultation ever and asks citizens to set future agenda 11-05-2012
… also on taxation.
- IP/12/464 – Commission proposes new VAT rules for vouchers 10-05-2012
… also on taxation.
ec.europa.eu – Financial services sector – The EU Single Market – Company law, auditing and accounting
- Commission acts to ensure implementation of EU rules in the area of electronic money activities 26-04-2012
Company Law, Infringements - European Commission prolongs the equivalence mechanism in relation to third-country Generally Accepted Accounting Principles 12-04-2012
Accounting - The Monitoring Group issues a Consultation Paper on the Governance Review of the international standard setting for auditors and the PIOB issues a Consultation Paper on its work programme. 28-03-2012
Auditing - Consultation on the future of European Company Law 20-02-2012
Company Law - FATF adopts revised international standards against money laundering and terrorist financing 16-02-2012
Company Law - Commission proposes a European Foundation Statute 08-02-2012
Company Law - Commission acts to ensure implementation of simplified EU rules on mergers and divisions in six countries 26-01-2012
Company Law, Infringements - Commissioner Barnier welcomes a Directive that will reduce red tape for micro entities 14-12-2011
Accounting
curia.europa.eu – Jurisprudenta UE
- 66/2012 : 22 mai 2012 – Hotărârea Curţii de Justiţie în cauza C-348/09 22-05-2012I
Cetățenie europeană
Infracțiuni care se încadrează în domeniile criminalității deosebit de grave enumerate în Tratatul privind funcționarea Uniunii Europene pot justifica o măsură de expulzare a unui cetățean al Uniunii, chiar dacă acesta a locuit mai mult de zece ani în statul membru gazdă - 64/2012 : 15 mai 2012 – Hotărârea Curţii de Justiţie în cauza C-40/11 15-05-2012Iida
Cetățenie europeană
Advocate General Trstenjak takes the view that EU law can confer on a parent who is a third-country national and has custody rights a right of residence in his child’s State of origin if that child has moved with the other parent to another Member State - 63/2012 : 15 mai 2012 – Concluziile avocatului general în cauzele conexe C-581/10, C-629/10 15-05-2012Nelson și alții
transport
Avocatul general Yves Bot propune Curții să confirme că pasagerii zborurilor întârziate pot avea dreptul la o compensație - 62/2012 : 14 mai 2012 – Informaţii 14-05-2012Angajament solemn în fața Curții de Justiție a Uniunii Europene al unor membri noi ai Curții de Conturi Europene
- 61/2012 : 10 mai 2012 – Hotărârea Curţii de Justiţie în cauzele conexate C-357/10, C-358/10, 359/10 10-05-2012Duomo Gpa
Libera prestare a serviciilor
Under EU law on freedom of establishment and freedom to provide services, economic operators cannot be required to have a share capital of €10 million in order to be entitled to collect local taxes - 60/2012 : 10 mai 2012 – Hotărârea Curţii de Justiţie în cauza C-368/10 10-05-2012Comisia/Țările de Jos
Achiziții publice
Dreptul Uniunii nu se opune, în principiu, unui contract de achiziţii publice pentru care autoritatea contractantă impune sau doreşte ca anumite produse care urmează să fie furnizate să provină din agricultura ecologică sau din comerţul echitabil - 59/2012 : 10 mai 2012 – Hotărârea Curţii de Justiţie în cauza C-100/11 P 10-05-2012Rubinstein și L’Oréal/OAPI
Marcă comunitară
Curtea confirmă anularea mărcilor comunitare “BOTOLIST” şi “BOTOCYL” pentru motivul existenţei mărcilor de renume “BOTOX” - 58/2012 : 10 mai 2012 – Hotărârea Curţii de Justiţie în cauzele conexate C-338/11 – C-347/11 10-05-2012FIM Santander Top 25 Euro Fi
Libera circulație a capitalurilor
Dreptul Uniunii se opune reglementării franceze care instituie un regim fiscal diferit pentru dividendele de origine națională încasate de organisme de plasament colectiv în valori mobiliare (OPVCM) rezidente și nerezidente
iasb.org – News
- Martin Edelmann appointed to the IASB 18-05-2012
- IASB concludes the 2009-2011 Annual Improvements cycle 17-05-2012
- IFRS Interpretations Committee 2012 appointments 14-05-2012
- Trustees publish proposed enhancements to IFRS Foundation Due Process Handbook 08-05-2012
- IASB publishes proposals for amendments under its annual improvements project 03-05-2012
- IFRS Trustees publish recommendations on efficiency and effectiveness of IFRS Interpretations Committee 02-05-2012
- Sir Callum McCarthy appointed as a Trustee of the IFRS Foundation 26-04-2012
- Representatives of IASB and ASBJ hold biannual meeting 05-04-2012
oecd.org – Centre for Tax Policy and Administration
- Fighting unintended double non-taxation 10-05-2012
Senior tax officials from OECD countries met in Montreal on 8-10 May 2012 to discuss unintended double non-taxation due to the use of hybrid mismatch arrangements. The meeting was organised by the Canada Revenue Agency (CRA) in cooperation with the OECD. - OECD launches Tax Inspectors Without Borders 09-05-2012
The OECD’s Task Force on Tax and Development, meeting in Cape Town, South Africa, has launched the concept of Tax Inspectors Without Borders/ Inspecteurs des impôts sans frontières – a new initiative to help developing countries bolster their domestic revenues by making their tax systems fairer and more effective. Building on that concept, the OECD will establish an independent foundation, to be u … - Tax: the average tax burden on earnings in OECD countries continues to rise 25-04-2012
The average tax and social security burden on employment incomes increased in 26 out of 34 OECD countries in 2011 according to the new OECD Taxing Wages publication. Tax payers in Ireland, Luxembourg, Portugal and the Slovak Republic were among those hit with the largest increases. - Tax evasion: Pressure to end tax evasion grows as the Global Forum publishes new reviews 05-04-2012
The Global Forum on Transparency and Exchange of Information for Tax Purposes has just completed peer reviews of 11 jurisdictions. This brings to 70 the number of peer review reports completed since March 2010. - Tax: OECD to simplify transfer pricing rules 26-03-2012
Meeting at OECD’s first Global Forum on Transfer Pricing, tax officials from 90 countries agreed on the need to simplify transfer pricing rules, strengthen the guidelines on intangible issues and improve the efficiency of dispute resolution. - How tax can tackle the job crisis 19-03-2012
Taxes affect incentives on both sides of the labour market. They can discourage employers from hiring, would-be employees from taking up work, and current employees from working longer and harder. Cutting taxes can increase employment, but how can this be afforded? - OECD recommends action on international tax loopholes 05-03-2012
Aggressive tax planning – untaxed income, multiple deductions and other forms of international tax arbitrage – is a growing concern for all governments. - Costa Rica becomes first Central American country to sign international tax agreement 29-02-2012
Costa Rica has signed the Convention on Mutual Administrative Assistance in Tax Matters, a multilateral agreement developed jointly by the Council of Europe and the OECD that was opened for signature to all countries in June 2011.
iasplus.com – Global Accounting News
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tax-news.com – Global Tax News
- Tax-News.com: Boehner Backs Anti-Saverin 'Ex-PATRIOT' Bill 22-05-2012
Tax-News.com: In a television interview, the Speaker of the US House of Representatives John Boehner has surprisingly come out in favour of the bill introduced in the Senate which is aimed against those who renounce their United States citizenship to avoid paying taxes. … - Tax-News.com: Few US Small Businesses Claim Health Insurance Tax Credit 22-05-2012
Tax-News.com: The United States Government Accountability Office has released a study showing that very few small businesses are taking advantage of the Small Employer Health Insurance Tax Credit, which was included in President Barack Obamas health care legislation. … - Tax-News.com: Germany's Fiscal Court President Seeks Simpler Tax Law 22-05-2012
Tax-News.com: The President of Germanys Federal Fiscal Court Rudolf Mellinghoff has called for a drastic simplification of the countrys highly complicated tax law. - Tax-News.com: South Africa, Ireland Ink Film Tax Break Agreement 22-05-2012
Tax-News.com: On May 20, 2012, the South African Minister of the Department of Arts and Culture Paul Mashatile and his Irish counterpart Jimmy Deenihan signed a co-production treaty that will provide access for filmmakers to opportunities and tax breaks in both countries. … - Tax-News.com: Australia Releases Details Of Superfund Tax Relief Plans 22-05-2012
Tax-News.com: The Australian government has released a proposals paper designed to support the implementation of its superannuation reform package and provide further details of planned tax reliefs. … - Tax-News.com: IRS Further Expands Its 'Fresh Start' Initiative 22-05-2012
Tax-News.com: The United States Internal Revenue Service has announced another expansion of its ‘Fresh Start’ initiative by offering more flexible terms under its Offer in Compromise programme. … - Tax-News.com: Bermuda To Hold Referendum On Gambling 22-05-2012
Tax-News.com: The government of Bermuda has announced that the territory will soon hold a referendum to decide whether to move ahead with proposals to allow taxed gambling in the island, to open up new opportunities for international investors, boost employment, and increase the territory’s appeal to tourists. … - Tax-News.com: Guernsey Finance Influential In MENA Region 22-05-2012
Tax-News.com: Guernsey Finance, the promotional agency for the islands finance industry, has been named as one of the 50 most influential organizations working within the Middle Eastern and North African funds industry. …
ibfd.org – Tax News Service Headlines
- Australia; Malaysia 22-05-2012
FTA between Australia and Malaysia signed - Colombia 22-05-2012
Withholding tax rate table for payments to self-employed individuals – introduced - Czech Republic; Oman 22-05-2012
Treaty between Czech Republic and Oman – first round of negotiations - Greenland; Monaco 22-05-2012
Exchange of information agreement between Greenland and Monaco enters into force - Philippines; Spain 22-05-2012
Social security treaty between Philippines and Spain signed and ratified by Philippines - United States 22-05-2012
US Court of Federal Claims: position of taxpayer upheld under FSC regime - Brazil; Malta 21-05-2012
Treaty between Brazil and Malta – negotiations - China (People's Rep.) 21-05-2012
Largest tax revenue from indirect share transfer collected
