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 Council Directive on a common system of financial transaction tax and amending Directive 2008/7/EC

I. 描述

The recent global economic and financial crisis had a serious impact on our economies and the public finances. The financial sector has played a  major role in causing the economic crisis whilst governments and European citizens at large have borne the cost. There is a strong consensus  within Europe and internationally that the financial sector should contribute more fairly given the costs of dealing with the crisis and the current under-taxation of the sector. Several EU Member States have already taken divergent action in the area of financial sector taxation. The purpose of this  proposal is to provide a common European approach to this issue that is consistent with the internal market. The present proposal aims at  complementing the EU regulatory framework for safer financial services by addressing particularly risky behaviour in some segments of financial  markets so as to avoid the repetition of past practices.

During several meetings of the Council's it was clear that unanimous support for a common system of Financial Transaction Tax, be it along the lines of the Commission proposal or any variant thereof, could not be reached at the level of all Member States.

II. 基本信息

标题

Council Directive on a common system of financial transaction tax and amending Directive 2008/7/EC

状态
保留
法律指令
保留
法案
普通的法律法案
法律基础
Art. 113 AEUV
法的实施
Consultation procedure

III. 文本和产生历史

1. 发生史

Datum
Typ / Titel
Textfassungen
2012/03/29
Opinion of the European Economic and Social Committee
ABL 2012/C 181/55
Opinion of the Committee of the regions
ABL. 2012/C 113/03
2011/09/28
Proposal
COM(2011) 594 final

2. 意见

Datum
Stellungnahme
Textfassungen
2012/03/02
Deutsches Aktieninstitut (DAI)
相关意见: Kommissionsvorschlag
2012/01/24
Nicolette Kressl, Dr. Carsten Sieling (SPD-Bundestagsfraktion)
相关意见: Kommissionsvorschlag
2011/11/23
Die Deutsche Kreditwirtschaft (DK)
相关意见: Kommissionsvorschlag
2011/11/21
Verband der Auslandsbanken in Deutschland e.V. (VAB)
相关意见: Kommissionsvorschlag
2011/09/28
Bundesverband Öffentlicher Banken Deutschlands (VÖB)
相关意见: Kommissionsvorschlag

3. 影响

Auswirkungstyp
Richtlinie
Textfassungen
修改
  法律指令 2008/7/EC

Legend

Legislative Act Status

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目录

I. 描述
II. 基本信息
III. 文本和产生历史
1. 发生史
2. 意见
3. 影响