Feb 18, 2013

European Commission Proposes Rules for 11 Member State Financial Transaction Tax

配信申込

ジャンプリンクテキスト

 

The European Union Financial Transaction Tax (EU FTT) is back on the agenda. While only 11 EU member states will now apply the EU FTT, the effect is likely to be felt more widely.

The Directive on the EU FTT that was originally proposed in September 2011 would have covered all 27 EU member states. Following opposition from several member states, a group of 11 – Austria, Belgium, Estonia, France, Germany, Greece, Italy, Portugal, Slovakia, Slovenia and Spain (together, the FTT Zone) – have pressed on under the little-used "enhanced cooperation" procedure.

The European Commission published a revised draft Directive on 14 February 2013 to implement the EU FTT in the FTT Zone. The draft Directive will require unanimous agreement between the FTT Zone states. If agreement is obtained, the EU FTT is proposed to come into force on 1 January 2014.

View full memo, "European Commission Proposes Rules for 11 Member State Financial Transaction Tax"

著者等

Simon Letherman

パートナー

税務

+44 20 7655 5139

+44 20 7655 5139

ロンドン

Niels Dejean

パートナー

税務

+33 1 53 89 71 20

+33 1 53 89 71 20

パリ

Anne-Sophie Maes

カウンセル

税務

+33 1 53 89 81 75

+33 1 53 89 81 75

パリ