Definition: Tax Legislation on Governance Interoperability (EBI) is a grouping that covers a range of European Union directives, regulations, and legal acts related to tax legislation. These elements aim to ensure the interoperability of tax governance across EU member states, covering areas such as value-added tax, excise duty, mutual assistance for tax recovery, tax avoidance prevention, and administrative cooperation in the field of taxation. Source: EIRA Team Research Additional information: The elements within the Tax Legislation on Governance Interoperability (EBI) catalogue cover a wide range of tax-related legislation and regulations. These include directives and regulations on the common system of taxation, indirect taxes on capital raising, general arrangements for excise duty, and the holding and movement of products subject to excise duty. The catalogue also includes legal acts on refunds to non-EEC taxable persons, the prevention of tax avoidance by companies, and the harmonised structures of excise duties on alcohol and alcoholic drinks. Furthermore, it covers directives encouraging mutual assistance between EU countries for tax recovery, the EU tax dispute resolution system, and cooperation between EU countries' tax administrations. Example: An example of an element within the Tax Legislation on Governance Interoperability (EBI) catalogue is the 'Directive 2014/86/EU of the Council of 8 July 2014', which pertains to the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States. Another example is the 'Directive 2006/112/EC of 28 November 2006', which relates to the common system of value added tax. LOST view: LV-Binding Power and Jurisdiction Identifier: http://data.europa.eu/dr8/egovera/TaxLegislationOnGovernanceInteroperabilityGrouping ABB name: egovera:TaxLegislationOnGovernanceInteroperabilityGrouping EIRA concept: eira:ArchitectureBuildingBlock Last modification: 2023-08-20 dct:identifier: http://data.europa.eu/dr8/egovera/TaxLegislationOnGovernanceInteroperabilityGrouping dct:title: Tax Legislation On Governance Interoperability (EBI)