Definition: Tax Legislation on Behavioural Interoperability (EBI) is a grouping that covers various legislative elements related to taxation and interoperability within the European Union. These elements include decisions, directives, and regulations that have been enacted to harmonize tax laws, facilitate temporary admission, and establish digital gateways for information access. Source: EIRA Team Research Additional information: The Tax Legislation on Behavioural Interoperability (EBI) catalogue includes elements such as Decision 93/329/EEC, Directive 86/560/EEC of 17 November 1986, Regulation (EEC) No 2658/87, and Regulation (EU) 2018/1724. These elements represent various legislative actions taken by the European Union to harmonize tax laws, facilitate temporary admission, and establish digital gateways for information access. Each element includes a name and a description, providing a brief overview of the legislation and its purpose. Example: Decision 93/329/EEC This decision covers the conclusion of the Istanbul Convention on Temporary Admission and accepting its annexes. It relates to the temporary admission convention (Istanbul Convention). Directive 86/560/EEC of 17 November 1986 This directive covers the harmonization of the laws of the Member States relating to turnover tax arrangements for the refund of value-added tax to taxable persons not established in Community territory. Regulation (EEC) No 2658/87 This regulation is part of the Tax Legislation on Behavioural Interoperability (EBI) catalogue, but its specific purpose is not described in the provided data. Regulation (EU) 2018/1724 This regulation establishes a single digital gateway to provide access to information, to procedures and to assistance and problem-solving services. LOST view: LV-Binding Power and Jurisdiction Identifier: http://data.europa.eu/dr8/egovera/TaxLegislationOnBehaviouralInteroperabilityGrouping ABB name: egovera:TaxLegislationOnBehaviouralInteroperabilityGrouping EIRA concept: eira:ArchitectureBuildingBlock Last modification: 2023-08-20 dct:identifier: http://data.europa.eu/dr8/egovera/TaxLegislationOnBehaviouralInteroperabilityGrouping dct:title: Tax Legislation On Behavioural Interoperability (EBI)