Legal view ()
Legal view
dct:title
Public Policy
Legislation on Data Information and Knowledge Exchange
<<eira:SharedLegalFramework>> VAT4SME Shared Legal Framework
Legal Interoperability Agreement
Legal Interoperability Binding Agreements
<<eira:LegalInteroperabilityAgreement>> Commission Implementing Regulation (EU) 2015/1501 of 8 September 2015
<<eira:LegalInteroperabilityAgreement>> Commission Implementing Regulation (EU) 2015/1502 of 8 September 2015
<<eira:LegalInteroperabilityAgreement>> Directive-proposal COM/2012/0721 on the accessibility of the public sector bodies' websites.
<<eira:LegalInteroperabilityAgreement>> COM (2005) 596 - Framework strategy for multilingualism
<<eira:LegalInteroperabilityAgreement>> Directive 2009/136/EC - EU Cookie Directive
<<eira:LegalInteroperabilityAgreement>> Directive 2002/58/EC concerning the processing of personal data and the protection of privacy in the electronic communications sector (ePrivacy directive)
Legal Act
VAT4SME Legal Content
National Binding Instruments
Legislation on Structural Interoperability
National Schema on e-invoicing
eGovERA Business Agnostic
National Schema on Cybersecurity
National Schema on eDelivery
National Schema on the access to Base Registries
National Schema on eIdentification
eGovERA Tax
Legislation on Behavioural Interoperability
eGovERA Business Agnostic
eGovERA Tax
Open data legislation
Legislation on Governance Interoperability
eGovERA Business Agnostic
eGovERA Tax
National Schema on tracing and identifying criminal assets
National Schema act defining an action plan to strengthen the fight against tax fraud and tax evasion
National Schema on company classification rules
National Schema on tax procedures
National Schema on VAT
National Schema on tributary court cases
European Non-Binding Instruments
Legislation on Governance Interoperability
eGovERA Business Agnostic
<<eira:Non-binding Instrument>> Communication from the Commission accelerating the digital transformation of government COM/2016/0179 final
<<eira:Non-binding Instrument>> Commission Recommendation of 8 December 1987 on a European Code of Conduct relating to electronic payment (Relations between financial institutions, traders and service establishments, and consumers)
<<eira:Non-binding Instrument>> Decision (EU) 2015/2240 of the European Parliament and of the Council of 25 November 2015
eGovERA Tax
<<eira:Binding Instrument>> European Taxpayers’ Code
<<eira:Non-binding Instrument>> Commission recommendation 2012/772/EU of 6 December 2012 on aggressive tax planning
<<eira:Non-binding Instrument>> Convention on elimination of double taxation — adjustment of profits of associated companies
<<eira:Non-binding Instrument>> Action plan to strengthen the fight against tax fraud, tax avoidance, and tax evasion
<<eira:Non-binding Instrument>> European legal act on taxation of interest and royalties between associated companies
Legislation on Behavioural Interoperability
eGovERA Business Agnostic
eGovERA Tax
Legislation on Structural Interoperability
<<eira:Non-binding Instrument>> European Interoperability Framework – Implementation Strategy COM/2017/0134 final
eGovERA Business Agnostic
<<eira:Non-binding Instrument>> Commission Delegated Regulation (EU) 2018/389 of 27 November 2017 supplementing Directive (EU) 2015/2366 of the European Parliament and of the Council
eGovERA Tax
VAT4SME European Legal Act
European Binding Instruments
Legislation on Governance Interoperability
<<eira:Binding Instrument>> Regulation (EU) 2021/847 of the European Parliament and of the Council of 20 May 2021 establishing the ‘Fiscalis’ programme for cooperation in the field of taxation and repealing Regulation (EU) No 1286/2013​
eGovERA Business Agnostic
<<eira:Binding Instrument>> Directive (EU) 2019/770 of the European Parliament and of the Council of 20 May 2019 on certain aspects concerning contracts for the supply of digital content and digital services
<<eira:Binding Instrument>> Directive 2000/31/EC of the European Parliament and of the Council of 8 June 2000 on certain legal aspects of information society services, in particular electronic commerce
<<eira:Binding Instrument>> Directive 2002/22/EC of the European Parliament and of the Council of 7 March 2002 on universal service and users' rights relating to electronic communications networks and services.
<<eira:Binding Instrument>> Directive 2000/31/EC of the European Parliament and of the Council of 8 June 2000 on certain legal aspects of information society services, in particular electronic commerce, in the Internal Market
<<eira:BindingInstrument>> Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast)
<<eira:Binding Instrument>> Regulation (EC) No 2560/2001 of the European Parliament and of the Council of 19 December 2001 on cross-border payments in euro
<<eira:Binding Instrument>> Regulation (EU) 2018/644 of the European Parliament and of the Council of 18 April 2018 on cross-border parcel delivery services
<<eira:Binding Instrument>> Regulation (EU) 2018/302 of the European Parliament and of the Council of 28 February 2018 on addressing unjustified geo-blocking and other forms of discrimination
<<eira:Binding Instrument>> Directive 2014/24/EU of the European Parliament and of the Council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC
eGovERA Tax
<<eira:BindingInstrument>> Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
<<eira:Binding Instrument>> Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax
<<eira:Binding Instrument>> Directive 2011/16/EU on cooperation between EU countries’ tax administrations
<<eira:Binding Instrument>> Directive 2014/86/EU of the Council of 8 July 2014 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States.
<<eira:Binding Instrument>> Directive 2010/24/EU encouraging mutual assistance between EU countries for the recovery of claims relating to taxes, duties and other measures
<<eira:Binding Instrument>> Commission Implementing Regulation (EU) No 1189/2011 of 18 November 2011 laying down detailed rules in relation to certain provisions of Council Directive 2010/24/EU
<<eira:Binding Instrument>> Directive (EU) 2017/1852 EU tax dispute resolution system
<<eira:Binding Instrument>> Directive 2008/7/EC — indirect taxes on the raising of capital
Legislation on Behavioural Interoperability
eGovERA Business Agnostic
<<eGovERA BA:eira:Binding Instrument>> Directive (EU) 2019/1024 of the European Parliament and of the Council of 20 June 2019 on open data and the re-use of public sector information
<<eGovERA BA:eira:Binding Instrument>> Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016
<<eGovERA BA:eira:Binding Instrument>> Regulation (EU) 2018/1807 of the European Parliament and of the Council of 14 November 2018 on a framework for the free flow of non-personal data in the European Union
<<eGovERA BA:eira:Binding Instrument>> Directive 2003/98/EC of the European Parliament and of the Council of 17 November 2003 on the re-use of public sector information
<<eira:Binding Instrument>> Directive (EU) 2016/2102 of the European Parliament and of the Council of 26 October 2016 on the accessibility of the websites and mobile applications of public sector bodies
<<eira:Binding Instrument>> Directive 2014/55/EU of the European Parliament and of the Council of 16 April 2014 on electronic invoicing in public procurement
eGovERA Tax
<<eira:Binding Instrument>> Regulation (EU) 2018/1724 of the European Parliament and of the Council of 2 October 2018 establishing a single digital gateway to provide access to information, to procedures and to assistance and problem-solving services
Legislation on Structural Interoperability
<<eira:BindingInstrument>> Council Directive (EU) 2022/542 of 5 April 2022 amending Directives 2006/112/EC and (EU) 2020/285 as regards rates of value added tax
<<eira:BindingInstrument>> Council Directive (EU) 2020/285/EC of 28 November 2006
<<eira:BindingInstrument>> Commission Implementing Regulation (EU) 2021/2007 of 16 November 2021 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the special scheme for small enterprises
eGovERA Business Agnostic
<<eira:Binding Instrument>> Regulation (EU) No 910/2014 of the European Parliament and of the Council of 23 July 2014 on electronic identification and trust services for electronic transactions in the internal market
<<eira:Binding Instrument>> Directive 1999/93/EC of the European Parliament and of the Council of 13 December 1999 on a Community framework for electronic signatures
eGovERA Tax
<<eira:Binding Instrument>> Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
VAT4SME National Legal Act
European Tax Public Policies map
Company Tax Public Policy
Personal Tax Public Policy
Tax Fraud and Tax Evasion Public Policy
Tax Cooperation and Control Public Policy
National VAT Rules Public Policy
<<eira:LegalAgreements/InternationalTreaties>> Regulation (EU) No 1025/2012 of the European Parliament and of the Council of 25 October 2012 on European standardisation
Tax Legal Binding Agreements
Tax bilateral agreement between member states
Legal agreement on european human right
Tax multilateral agreements (e.g., OECD)
Joint venture (to use the same Infrastructure/Portal)
Multilateral agreements on tax information exchange
VAT4SME Public Policy Objectives
<<eira:PublicPolicyObjective>> Opens the VAT exemption to eligible SMEs not established in the MS where VAT is due
<<eira:PublicPolicyObjective>> Provides exempt SMEs with simplifications in terms of registration and reporting;
<<eira:PublicPolicyObjective>> Enables MS to set their annual turnover threshold to exempt supplies by SMEs using the scheme at a maximum of EUR 85.000
<<eira:PublicPolicyObjective>> Sets a Union annual turnover threshold at EUR 100.000 as a safeguard for the cross-border application of the special scheme
Public Policy VAT4SME Public Policy Objectives
<<eira:SharedLegalFramework>> VAT4SME Shared Legal Framework Legal Interoperability Agreement
<<eira:SharedLegalFramework>> VAT4SME Shared Legal Framework <<eira:LegalAgreements/InternationalTreaties>> Regulation (EU) No 1025/2012 of the European Parliament and of the Council of 25 October 2012 on European standardisation
<<eira:SharedLegalFramework>> VAT4SME Shared Legal Framework VAT4SME European Legal Act
<<eira:SharedLegalFramework>> VAT4SME Shared Legal Framework Legislation on Data Information and Knowledge Exchange
<<eira:SharedLegalFramework>> VAT4SME Shared Legal Framework Tax Legal Binding Agreements
Legal Interoperability Binding Agreements Legal Interoperability Agreement
Legal Interoperability Binding Agreements <<eira:LegalInteroperabilityAgreement>> Commission Implementing Regulation (EU) 2015/1501 of 8 September 2015
Legal Interoperability Binding Agreements <<eira:LegalInteroperabilityAgreement>> Commission Implementing Regulation (EU) 2015/1502 of 8 September 2015
Legal Interoperability Binding Agreements <<eira:LegalInteroperabilityAgreement>> Directive-proposal COM/2012/0721 on the accessibility of the public sector bodies' websites.
Legal Interoperability Binding Agreements <<eira:LegalInteroperabilityAgreement>> COM (2005) 596 - Framework strategy for multilingualism
Legal Interoperability Binding Agreements <<eira:LegalInteroperabilityAgreement>> Directive 2009/136/EC - EU Cookie Directive
Legal Interoperability Binding Agreements <<eira:LegalInteroperabilityAgreement>> Directive 2002/58/EC concerning the processing of personal data and the protection of privacy in the electronic communications sector (ePrivacy directive)
Legal Act <<eira:SharedLegalFramework>> VAT4SME Shared Legal Framework
Legal Act Public Policy
VAT4SME Legal Content National Binding Instruments
VAT4SME Legal Content European Non-Binding Instruments
VAT4SME Legal Content VAT4SME European Legal Act
VAT4SME Legal Content European Binding Instruments
VAT4SME Legal Content VAT4SME National Legal Act
National Binding Instruments VAT4SME National Legal Act
National Binding Instruments Legislation on Governance Interoperability
Legislation on Structural Interoperability National Schema on e-invoicing
European Non-Binding Instruments VAT4SME European Legal Act
influences/guides VAT4SME European Legal Act VAT4SME National Legal Act
European Binding Instruments VAT4SME European Legal Act
Legislation on Governance Interoperability <<eira:Binding Instrument>> Regulation (EU) 2021/847 of the European Parliament and of the Council of 20 May 2021 establishing the ‘Fiscalis’ programme for cooperation in the field of taxation and repealing Regulation (EU) No 1286/2013​
Legislation on Structural Interoperability <<eira:BindingInstrument>> Council Directive (EU) 2022/542 of 5 April 2022 amending Directives 2006/112/EC and (EU) 2020/285 as regards rates of value added tax
Legislation on Structural Interoperability <<eira:BindingInstrument>> Council Directive (EU) 2020/285/EC of 28 November 2006
Legislation on Structural Interoperability <<eira:BindingInstrument>> Commission Implementing Regulation (EU) 2021/2007 of 16 November 2021 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the special scheme for small enterprises
VAT4SME National Legal Act Legal Act
European Tax Public Policies map Company Tax Public Policy
European Tax Public Policies map Personal Tax Public Policy
European Tax Public Policies map Tax Fraud and Tax Evasion Public Policy
European Tax Public Policies map Tax Cooperation and Control Public Policy
European Tax Public Policies map National VAT Rules Public Policy
European Tax Public Policies map Public Policy
Tax Legal Binding Agreements Tax bilateral agreement between member states
Tax Legal Binding Agreements Legal agreement on european human right
Tax Legal Binding Agreements Tax multilateral agreements (e.g., OECD)
Tax Legal Binding Agreements Joint venture (to use the same Infrastructure/Portal)
Tax Legal Binding Agreements Multilateral agreements on tax information exchange
VAT4SME Public Policy Objectives <<eira:PublicPolicyObjective>> Opens the VAT exemption to eligible SMEs not established in the MS where VAT is due
VAT4SME Public Policy Objectives <<eira:PublicPolicyObjective>> Provides exempt SMEs with simplifications in terms of registration and reporting;
VAT4SME Public Policy Objectives <<eira:PublicPolicyObjective>> Enables MS to set their annual turnover threshold to exempt supplies by SMEs using the scheme at a maximum of EUR 85.000
VAT4SME Public Policy Objectives <<eira:PublicPolicyObjective>> Sets a Union annual turnover threshold at EUR 100.000 as a safeguard for the cross-border application of the special scheme