• If you are answering this consultation as a citizen, please click here to submit your contribution.
• If you are answering this consultation on behalf of an organisation, please click here to submit your contribution.
• If you are answering this consultation on behalf of a public authority, please click here to submit your contribution.

• The Stockholm Programme 2010-2014, Council act of 2 December 2009, No 17024/09
• Commission's Communication "Europe 2020", COM (2010) 2020, 3.3.2010.
• Communication from the Commission "A Digital Agenda for Europe", COM (2010) 245, 19.5.2010.
• Communication from the Commission on European Contract Law, COM (2001) 398, 11.7.2001.
• Communication from the Commission on an Action Plan, COM (2003) 68, 12.2.2003.
• Communication from the Commission on "European Contract Law and the revision of the acquis: the way forward", COM (2004) 651, 11.10.2004.
• Commission Proposal for a Directive on Consumer Rights, COM (2008) 614, 8.10.2008.
• Regulation (EC) No 593/2008 of the European Parliament and of the Council of 17 June 2008 on the law applicable to contractual obligations, OJ L 177, 4.7.2008, p. 6

Taxation

All corporate taxpayers, tax practitioners, tax experts, academics, business and labour organisations and any other economic agents that may be affected by this initiative.

The Directive on a common system of taxation applicable to interest and royalty payments between associated companies of different Member States aims at solving double taxation problems linked to cross-border payments. In these cases, the State from which a payment is made (source State) charges a tax on its recipient company. Additionally, the recipient company is subject to tax on the income derived from this same payment in the Member State of its tax residence. The Directive provides for tax exemption in the source State. The exemption also applies when the payment is made from a permanent establishment (i.e., a branch) of the company place in a third Member State or received by such business centre.

The objective of this initiative is to clarify existing legislation while extending its benefits to a wider range of companies by: including other legal forms of companies enjoying the Directive; reducing the threshold to be considered associated company; taking account of indirect shareholdings to compute the total holding; alternatively, extending the exemption to payments between unrelated parties.  It will also be proposed to solve a potential technical problem derived from the requirement that the payment be a tax deductible cost for the permanent establishment making it by stating that the directive covers payments linked to the activity performed by such an establishment. 

After you have completed the questionnaire online, you will be invited to press the "Submit" button.

The questionnaire will not be submitted until you press this button.

If you would prefer to complete the questionnaire manually, you can obtain it at the link below and, once completed, send it by letter, fax or electronic mail to the address, email or fax number indicated below.

See: http://ec.europa.eu/taxation_customs/taxation/company_tax/interests_royalties/index_en.htm

DG TAXUD – Directorate D - Direct taxation, Tax Coordination,

European Commission
Directorate-General for Taxation and Customs Union
Rue de Spa 3, Office 8/17
B-1049 Brussels
Fax: +32-2-29 56377

• Ministries responsible for the various aspects of electronic commerce such as, in particular, ministries of Economic Affairs, Culture, Justice.
• Economic operators of the information society (e.g. undertakings involved in electronic commerce, internet service providers, information service providers, on-line media,etc) and the professional associations which represent them.
• The regulated professions, in particular pharmacists, lawyers and magistrates.
• Citizens/consumers/patients having an interest in the question of electronic commerce and consumer associations.
• Rightholders and organisations representing them.

• The internal market clause (Article 3)³ which, although subject to derogations, provides the legal certainty which is essential to the development of cross-border on-line services;
• Requirements aimed at facilitating the development of providers of information society services, boosting confidence and strengthening legal security (Article 4): namely the prohibition of prior authorisations, obligations to provide information and ensure transparency with a view toensure consumer confidence as well as the provision of a framework for commercial communications (Articles 6 to 8). It abolishes the prohibition of commercial communication for the regulated professions, enabling them to open internet sites, and leaves it to the professional associations to regulate such new practices in their codes of conduct.
• The regulatory framework for electronic contracts (Articles 9 to 11), including the harmonisation of the conditions necessary for the conclusion of such contracts (e.g. the obligation for the service provider to acknowledge the receipt of the customer/user without undue delay and by electronic means).
• The regulation of the exemptions of the liability of intermediaries (Section 4, Articles 12 to 15) with a view to ensuring, on the one hand, the provision of basic intermediary services guaranteeing the free movement of information on the network and, on the other, a legal framework enabling the development of the internet and electronic commerce.
• Administrative cooperation (Articles 19 and 3.4), both between Member States and between the Member States and the European Commission, with a view to ensuring the proper implementation of the Directive, through mutual assistance and the setting up of contact points. It also encourages Member States to inform the European Commission of important administrative and legal decisions taken on their territory regarding disputes relating to information society services and of practices, usages and customs relating to electronic commerce.

• The level of development, both national and cross-border, of information society services.
• Issues concerning the application of Article 3(4) by the Member States (administrative cooperation).
• Contractual restrictions on cross-border on-line sales.
• Cross-border on-line commercial communications, in particular by the regulated professions.
• The development of on-line press services.
• The interpretation of the provisions concerning the liability of intermediary information society service providers.
• The development of on-line pharmacy services
• The resolution of on-line disputes.

• On-line questionnaire
• Paper version

• Studies
• Directive 2000/31/EC on electronic commerce.

• If you are answering this consultation as a citizen, please click here to submit your contribution.
• If you are answering this consultation on behalf of an organisation, please click here to submit your contribution.
• If you are answering this consultation on behalf of a public authority, please click here to submit your contribution.

• The Stockholm Programme 2010-2014, Council act of 2 December 2009, No 17024/09
• Commission's Communication "Europe 2020", COM (2010) 2020, 3.3.2010.
• Communication from the Commission "A Digital Agenda for Europe", COM (2010) 245, 19.5.2010.
• Communication from the Commission on European Contract Law, COM (2001) 398, 11.7.2001.
• Communication from the Commission on an Action Plan, COM (2003) 68, 12.2.2003.
• Communication from the Commission on "European Contract Law and the revision of the acquis: the way forward", COM (2004) 651, 11.10.2004.
• Commission Proposal for a Directive on Consumer Rights, COM (2008) 614, 8.10.2008.
• Regulation (EC) No 593/2008 of the European Parliament and of the Council of 17 June 2008 on the law applicable to contractual obligations, OJ L 177, 4.7.2008, p. 6

• If you are answering this consultation as a citizen, please click here to submit your contribution.
• If you are answering this consultation on behalf of an organisation, please click here to submit your contribution.
• If you are answering this consultation on behalf of a public authority, please click here to submit your contribution.

• Retail market monitoring report

• Commission staff working document