Direct Taxes (WP IV)

1.

Direct Taxes (WP IV)

Details

Abbreviation: WP IV

Policy Area: Taxation

Lead DG: DG Taxation and Customs Union

Type: Informal

Scope: Limited

Mission: Advise the Commission and ensure the exchange of good practices concerning the EU dimension of direct tax laws.

Task: Assist the Commission in relation to the implementation of existing Union legislation, programmes and policies

Contact: -

Publication in RegExp: 01/10/2005

Creating Act: -

Last updated: 04/04/2023

Additional Information

Activity report: Meeting held on 14/01/2010. Topics covered: Commission recommendation of 19.10.2010 (C (2009) 7924) on withholding tax relief procedures and technical issues for possible follow-up on 11/03/2010; Discussion topic: direct taxation issues related to the EU emissions trading system (EU ETS). Meeting held on 30/06/2010. Topics covered include: direct taxation issues related to Real Estate Investment Trusts (REIT); Follow-up to the report of the Group of Experts on the elimination of fiscal barriers to cross-border cooperation in venture capital investment; Follow-up to the Commission recommendation on the simplification of tax relief procedures (C (2009) 7924 - 19.10.2009) Meeting held on 04/11/2010; Topics covered: the merger of funds: follow-up to the debate on the problems of cross-border succession rights in the EU of 15 October 2009 and possible solutions; Follow-up to the Commission Recommendation of 19/10/2009 on the simplification of relief for withholding procedures ("FISCO" - C (2009) 7924), including the presentation by a representative of the OECD on the work of the OECD.

Activity report: Meeting on 26/03/2012

Summary record - 26 March WPIV (3).doc (approx. 51 kb)

Activity report: Meeting on 23/10/2012

Summary record - 23 October WPIV.doc (approx. 48 kb)

Activity report: Meeting on 19/11/2012

Summary record 19 11 2012.doc (approx. 40 kb)

Activity report: Meeting on 21/05/2013

Register Report of WPIV 21 05 2013.doc (approx. 44 kb)

Activity report: Meeting on 19/06/2015

Summary record WPIV 19 June 2015.pdf (approx. 116 kb)

Working document WPIV 19 June 2015 clean.pdf (approx. 403 kb)

Activity report: Meeting on 07/09/2015

Summary record - WPIV 07 Sept 2015.pdf (approx. 136 kb)

Activity report: Meeting on 02/03/2017

20170302 working document WPIV intermediaries.pdf (approx. 341 kb)

Agenda WPIV Meeting 2 March 2017.pdf (approx. 115 kb)

Summary Record WPIV meeting 2 March 2017 Register.pdf (approx. 102 kb)

Activity report: Meeting on 02/10/2017

Agenda WPIV meeting 2 October 2017.pdf (approx. 95 kb)

Summary Record WPIV meeting 2 October 2017 .pdf (approx. 168 kb)

Selection procedure: The national tax authorities are appointed by the Member States to represent them at the meetings, as they are the appropriate authorities to contribute to the different topics discussed at the meetings of the group.

Subgroups

No Subgroups assigned to this group.