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The twin Green and Digital Transformation is a key priority for Europe to lead to the next Fiscal Union: simpler rules and strategic vision to trigger a bigger plan for a new Renaissance
Author: Antonio Lanotte
The NGEU (Next Generation EU) marks a transformative change for the EU and can be considered as the new plan for a new Renaissance for Europe. The amount of resources deployed to boost growth, investment and reforms amounts to € 750 billion, of which more than half, € 390 billion, are grants. The strategic directives of the plan are, among others, the twin Green and Digital Transformation which is a key priority for Europe and not only. The new sustainable finance strategy sets out several initiatives to tackle climate change and other environmental challenges while increasing investments — and the inclusion of  SMEs — in the EU’s transition toward a sustainable economy. Tax systems can play a key role in achieving the global goals and inclusive circular economies especially in the case of an European Fiscal Union based on simpler and unified rules but most importantly common goals and strategies. 
VAT REDUCTION MEASURES VS COVID-19 
Author: Ksenjia Cipek in collaboration with Dr. Manuel Pereira (Presidente do EUCED)
The global pandemic, caused by Covid-19 disease, has had a huge and sudden impact on all spheres of life. All countries around the world have faced with two main problems: protecting the health of the population and sustaining economic activities. In order for state and local budgets to maintain a certain level of revenue for servicing public expenditures, which has been deepened by the global crisis, the measures taken by states have been leveled to the last financial limits with the help of borrowing and/ or assistance from available funds. Tax measures are vital for immediate assistance to the economy and entrepreneurs. As a rule, measures in the field of VAT referred to deferral of payment, postponement of deadlines for filing VAT returns, payment of VAT in installments, etc., but after these first measures, countries also decide to reduce VAT rates. 
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TAX AUDIT CHALLENGES DURING THE COVID-19 CRISIS:  Protecting the health of tax auditors and supervised taxpayers; The need for tax audit and who to control primarily; How to carry out all tax audit procedures, prescribed by law, in a health hazard situation?; Others.
POSSIBILITIES:  The tax administration must ensure the highest level of health protection for tax auditors in accordance with the recommendations of the competent health institutions and government guidelines.
 The tax administration must provide education for the behavior of tax auditors in unfamiliar health hazards.
In selecting tax auditors for external audit, the tax administration must respect all the criteria imposed by the government and health institutions.
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TAX AUDIT CHALLENGES DURING THE COVID-19 CRISIS
Author: Ksenjia Cipek in collaboration with Dr. Manuel Pereira (Presidente do EUCED)
EU MERGER DIRECTIVE:
OVERVIEW
Author: Ksenjia Cipek in collaboration with Dr. Manuel Pereira (Presidente do EUCED)
The single market refers to the European Union as one territory without any internal borders or other regulatory obstacles to the free movement of goods and services. A functioning single market stimulates competition and trade, improves efficiency, raises quality, and helps cut prices. The European single market is one of the EU’s greatest achievements. It has fuelled economic growth and made the everyday life of European businesses and consumers easier. Member States' national tax rules can have a disadvantage, creating restrictions on the reorganizations of companies from different Member States, which is not compatible with the functioning of the European single market.
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VAT FRAUD IN EUROPEAN UNION
HOW TO FIGHT BACK
Author: Ksenjia Cipek in collaboration with Dr. Manuel Pereira (Presidente do EUCED)
The size of the VAT fraud is difficult to measure in itself. One of the most commonly accepted indicators used pointing to the scale of the problem is the ‘VAT gap’. It estimates the overall difference between the expected VAT revenue and the amount actually collected. It should be noted however that the VAT gap provides an estimate of revenue loss due not only to fraud and evasion, but also weaknesses in national tax collection systems, lack of compliance of taxpayers leading to a shadow economy, impediments in the enforcement of the tax obligations by tax authorities, for instance a lack of tax audits carried out by tax administration, insolvencies as well as miscalculations and other irregularities. Despite its imperfections, the VAT gap offers a useful indicator to assess the size of VAT that is not collected by Member States.
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VAT REIMBURSEMENTS
REVIEW OF THE CASE-LAW OF THE
COURT OF JUSTICE OF THE EUROPEAN UNION
Author: Ksenjia Cipek in collaboration with Dr. Manuel Pereira (Presidente do EUCED)
The Court of Justice of the European Union (CJEU) has consistently reinforced that a taxpayer’s right to deduct input VAT incurred is fundamental and that any conditions placed on it should not affect its efficacy and basic application (Judgment of 22 October 2015, Sveda, Case C-126/14 EU:C:2015:712; Judgment of 14 September 2017, Iberdrola Inmobiliaria Real Estate Investments, Case C-132/16 EU:C:2017:683; Judgment of 16 July 2015, Larentia + Minerva, Cases C-108/14 and C-109/14 EU:C:2015:496; Judgment of 21 March 2018, Volkswagen AG, Case C-533/16 EU:C:2018:204; and Judgment of 12 April 2018, Biosafe, Case C-8/17 EU:C:2018:249).
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A CONTROVERSY SURROUNDING THE ESTIMATE OF REVENUE FROM THE PROPOSED U.S. WEALTH TAX
Author: Ksenjia Cipek in collaboration with Dr. Manuel Pereira (Presidente do EUCED)
Legislative proposals, which are submitted to public hearings as well as further legislative procedure, must include estimated financial data on budget revenue. In most countries, such a procedure is also regulated by law. Sometimes legislative acts have no impact on the budget, but often this impact is very important, whether it is increased or reduced budget tax revenue. And in the case of the US wealth tax law, the proponents of the law have made financial estimates of the effect of the law on budget revenue. These estimates caused various polemics of experts and the academic community.
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THE IMPACT OF THE ADVANCE TRANSFER PRICING AGREEMENTS ON VOLUNTARY COMPLIANCE
Author: Ksenjia Cipek in collaboration with Dr. Manuel Pereira (Presidente do EUCED)
The increasing integration of the global economy and the growing importance of multinational companies in such an economy, lead to the fact that transfer pricing is one of the most important tax issues that multinational companies and tax administrations have to face. These issues are not only relevant to the fact that we can be dealing with significant amounts of tax involved, but also because these issues can be very complex and their resolution depend on a good understanding of the facts and the specific context of each business. Hence, resolving disputes over transfer pricing tends to be well supported by resources, both on the part of multinational companies and tax administrations.
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