DESCRIPTION:
National legal act that regulates the taxes imposed on taxpayers according to respective income or profit (taxable income).
|
|
| eira:ABB | eira:BindingInstrumentRequirement |
| dct:modified | 2023-06-26 |
| dct:spatial | National |
| dct:identifier | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=LEGISSUM:l31059 |
| dct:title | National Schema on tax connected to incomes |
| skos:example | For instance, in France, the national regulation on tax connected to incomes is implemented through the French General Tax Code, which provides for a progressive income tax system with several tax brackets. In contrast, in Bulgaria, the regulation is implemented through the Bulgarian Income Taxes on Natural Persons Act, which provides for a flat income tax rate. Both systems are in line with the EU's guidelines, but reflect the different fiscal policies of the two member states. |
| eira:concept | eira:ArchitectureBuildingBlock |
| skos:note | The regulation aims to harmonize the income tax systems of EU member states to prevent tax evasion and avoidance, ensure fair competition, and promote economic integration. It includes provisions on the exchange of tax information, anti-tax avoidance measures, and dispute resolution mechanisms. However, the specifics of income taxation, including tax rates and allowances, are largely determined at the national level. |
| skos:definition | The national regulation on tax connected to incomes refers to the specific laws and regulations developed by each member state of the European Union (EU) to implement the EU's overarching guidelines and directives on income taxation. These regulations may include provisions on the taxation of personal income, corporate income, capital gains, and other forms of income. They are designed to ensure fair and efficient taxation within the EU's single market, while also respecting the fiscal sovereignty of each member state. |
| eira:definitionSource | European Union |
| eira:definitionSourceReference | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=LEGISSUM:l31059 |
| eira:view | LV-Binding Power and Jurisdiction |