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Combate à Fraude ao IVA na UE: Estado da Arte

Ec.europa.eu Taxation Customs Taxation Tax Cooperation r

Crime de "Colarinho Branco"

in.news.Yahoo.com 139 20091014 888 Twl-researchers-spell

Parece que o IVA vai chegar aos EUA... E em Portugal, vai-se fazer o quê?

Tax Governance Institute Webcast

Will the U.S. Adopt a Value-added Tax (VAT)?

Date: Wednesday, October 14, 2009
Time: 1:00 p.m. – 2:30 p.m. (ET)
Format: Live Video Webcast

Projected federal budget deficits are leading tax policy makers to look for additional revenue sources. Alan Greenspan has said, "I think that there is a fairly significant probability that the least worst solution to the [budget] problem will end up to be a value-added tax, because it's the only thing that raises revenue in significant quantities without significantly impacting on the economy."

The Tax Governance Institute will devote its next video Webcast session to an examination of the question whether the United States will adopt a VAT as a new revenue source. The session will examine the country’s revenue needs; discuss why a VAT, as compared to other consumption taxes, could be a likely new revenue source; compare existing VAT systems in other countries, review the Canadian experience in structuring and implementing a VAT; and review other realistic options for the United States.

Moderated by Hank Gutman, Director of the Tax Governance Institute, KPMG LLP and former chief of staff on the Congressional Joint Committee on Taxation, panelists will include Richard Bird, Professor Emeritus and Associate of the International Institute of Business, Rotman School of Management, and Senior Fellow, Institute for Municipal Finance and Governance, Munk Centre for International Affairs, the University of Toronto; Bill Gale, the Arjay and Frances Miller Chair in Federal Economic Policy in the Economic Studies Program at the Brookings Institution; Wally Hellerstein, the Francis Shackelford Professor of Taxation, University of Georgia Law School; and

Harley Duncan, Managing Director, Washington National Tax, KPMG LLP, and former executive director of the Federation of Tax Administrators.

Para quando uma Directiva relativa ao inposto sobre o rendimento?

Brussels, 8 October 2009

Corporate taxation: Commission refers the United Kingdom to the European Court of Justice over improper implementation of an ECJ ruling on cross-border loss relief

The European Commission has decided to refer the United Kingdom to the European Court of Justice (ECJ) for improper implementation of the ECJ ruling in Marks & Spencer on cross-border loss relief. The relevant UK legislation imposes conditions on cross-border group loss relief which make it virtually impossible for tax payers to benefit from such relief. The relevant provisions are incompatible with the right of establishment provided for in Articles 43 and 48 of the EC Treaty and Articles 31 and 34 of the EEA Agreement .

In the Marks & Spencer ruling (Case C-446/03 of 13 December 2005) the Court ruled that it is disproportionate to prohibit a UK parent company from deducting the losses of its non-resident subsidiary, when the latter has exhausted all possibilities for relief in its State of establishment. Following this ruling, the UK should in principle grant relief for definitive losses of a subsidiary established in another Member State.

However, although the legislation has been amended, the UK continues to impose conditions on cross-border group loss relief which in practice make it impossible or virtually impossible for the taxpayer to benefit from such relief in accordance with the judgment in Marks & Spencer. This in particular concerns the following aspects:

An unnecessarily restrictive interpretation of the condition that there should be no possibility of use of the loss in the State of the subsidiary (paragraph 7 of Schedule 18A of the Income and Corporation Taxes Act (ICTA) 1988);

The parent company should demonstrate that the condition that there should be no possibility of use of the loss in the State of the subsidiary is met as from immediately after the end of the accounting period in which the loss arises ( Part 1, paragraph 7(4), of Schedule 18A ICTA 1988);

the legislation states that it applies only to losses incurred after 1 April 2006 ( Part 3 of Schedule 1 of the Finance Act 2006).

According to the Commission, these conditions render the UK legislation incompatible with the freedom of establishment, guaranteed by Articles 43 and 48 of the EC Treaty and Articles 31 and 34 of the EEA Agreement.

The Commission's case reference number is 2007/4026.

Press releases on infringement proceedings in the field of taxation and the customs union can be consulted at:

http://ec.europa.eu/taxation_customs/common/infringements/infringement_cases/index_en.htm

The latest general information on infringement proceedings against Member States can be found at:

http://ec.europa.eu/community_law/index_en.htm

For the press releases issued on infringement procedures in the taxation or customs area see:

http://ec.europa.eu/taxation_customs/common/infringements/infringement_cases/index_en.htm

For the latest general information on infringement measures against Member States see:

http://ec.europa.eu/community_law/infringements/infringements_en.htm

Conferência...

IRS and GWU Host 22nd Annual International Tax Conference

WASHINGTON — Senior law professors from the George Washington University Law School will join with officials from the Treasury Department, the Internal Revenue Service and representatives of the tax authorities of foreign governments to discuss significant tax compliance and treaty issues at the 22nd Annual Institute on Current Issues in International Taxation.

The two-day program will be held on Dec. 10 and 11, 2009, at the J.W. Marriott Hotel located at 1331 Pennsylvania Avenue, Washington, D.C.

Those interested in attending can find out more about the topics, speakers and registration from the GWU Law School.

The program is designed primarily for corporate tax executives responsible for international tax matters, tax counsels of domestic and foreign multinational corporations, lawyers working in the international tax area and accounting firm partners and managers working in the international tax area.

The conference has been arranged to provide opportunities for lively exchanges between members on the panels who represent government, academia and the private sector and to offer question and answer periods with members of the audience. It will include the perennial ‘Ask the IRS’ session where senior IRS officials respond to questions from the audience.

The conference is further described in Announcement 2009-77.

Um Óptimo Artigo de Síntese

Why Tax Matters for Development - OECD Observer

Regime Simplificado

Acórdão do STA de 20090930


Por vezes, o tentar obter um valor mais elevado de liquidação adicional incorpora o risco de um Tribunal anular essa liquidação.

Analisando este Acórdão, conclui-se que se a correcção ao lucro tributável fosse efectuada de acordo com o regime simplificado de determinação do lucro tributável em IRC - regime que abrangia a impugnante/recorrente - o Supremo Tribunal Administrativo (STA) manteria na ordem jurídica a liquidação feita nesses termos.

Como o apuramento do lucro tributável foi feito de acordo com o regime geral de apuramento do lucro tributável, a liquidação adicional € 369.352,88 foi anulada pelo STA.