Kunsill Affarijiet Ekonomiċi u Finanzjarji, 12/03/2019, 12 ta' Marzu 2019

Main results

Punti ewlenin fuq l‑aġenda

lista tal-UE ta' ġurisdizzjonijiet li ma jikkooperawx

Il-Kunsill mistenni jirrevedi l-lista tal-UE ta' ġurisdizzjonijiet li ma jikkooperawx għal finijiet ta' taxxa u mistenni jadotta konklużjonijiet ġodda dwar il-kwistjoni.

Today we completed our first comprehensive revision of the EU list of non-cooperative jurisdictions. Since it was first adopted in late 2017, the list has proven its worth in promoting forward in a cooperative manner the EU's agenda of improving global tax practices, fighting tax avoidance and improving good governance and transparency: more than 30 jurisdictions have already delivered on their commitment to pass tax reforms. Eugen Teodorovici, minister for finance of Romania

Part of the EU's external strategy for taxation as defined by the Council, the list is intended to contribute to ongoing efforts to prevent tax avoidance and promote tax good governance worldwide.

• lista tal-UE ta' ġurisdizzjonijiet li ma jikkooperawx (informazzjoni ġenerali)

Excise duty

The Council discussed measures to improve the business environment for excise goods, in particular alcohol and alcoholic beverages, by ensuring fair competition and reducing administrative burden for companies.

The Council debated on the following proposals:

• the directive on general arrangements for excise duty
• the regulation on administrative cooperation on the content of electronic registers
• the directive on the structures of excise duty on alcohol and alcoholic beverages.

Although experts made significant progress on these files, there are some open issues that could be solved at the May Ecofin.

Excise duties are indirect taxes on the sale or use of specific products, such as alcohol, tobacco and energy. The revenue from these taxes goes entirely to the country to which they are paid. Since 1992, EU countries have had in place common rules to make sure that excise duties are applied in the same way and to the same products everywhere in the EU.

Tassazzjoni

Il-Kunsill mistenni jilħaq qbil politiku dwar il-qafas tal-UE dwar l-arranġamenti ġenerali għad-dazju tas-sisa kif ukoll id-direttiva li tarmonizza l-istrutturi tad-dazji tas-sisa fuq l-alkoħol u x-xorb alkoħoliku. B'mod partikolari, l-għan tar-riforma huwa li timmodernizza r-regoli attwali sabiex ittejjeb l-ambjent tan-negozju u tnaqqas l-ispejjeż għal negozji żgħar li jipproduċu l-alkoħol.

Il-ministri ser ikollhom ukoll dibattitu ta’ orjentazzjoni dwar it-taxxa tas-servizzi diġitali, fil-kuntest usa’ tat-tassazzjoni diġitali, anki bil-ħsieb ta' żviluppi internazzjonali.

• Tassazzjoni diġitali (informazzjoni ġenerali)

InvestEU

Il-ministri ser jiddiskutu InvestEU, programm propost li għandu l-għan li jgħaqqad flimkien firxa ta' strumenti finanzjarji tal-UE li bħalissa huma disponibbli għall-appoġġ tal-investiment u l-innovazzjoni u l-ħolqien ta' impjiegi fl-UE.

Filwaqt li l-ambaxxaturi tal-UE awtorizzaw lill-presidenza biex tibda n-negozjati mal-Parlament fl-20 ta’ Frar, il-ministri huma mistennija jiddiskutu l-punt li għadu mhux konkluż tal-post tal-kumitat tal-investiment tal-InvestEU.

• InvestEU: il-Kunsill jilħaq qbil dwar il-pożizzjoni tiegħu b'rabta ma' strument imtejjeb biex jappoġġa l-investiment, it-tkabbir u l-impjiegi fl-UE (stqarrija għall-istampa, 20/2/2019)

Semestru Ewropew

Wara l-pubblikazzjoni tal-Pakkett tax-Xitwa tagħha tas-27 ta' Frar, il-Kummissjoni ser tippreżenta l-valutazzjoni annwali tagħha tas-sitwazzjoni ekonomika u soċjali ta' kull stat membru għall-2019. Imbagħad il-ministri ser jiskambjaw fehmiet dwar l-implimentazzjoni ta' rakkomandazzjonijiet speċifiċi għall-pajjiżi li jiffokaw fuq investimenti.

• Semestru Ewropew fl-2019 (informazzjoni ġenerali)

VAT on e-commerce

The Council agreed implementing rules on the VAT regime for e-commerce adopted in December 2017.

Those new detailed measures will ensure a smooth transition to the new regime that comes into force in January 2021.

• Texts of VAT implementing rules on e-commerce