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Public and private owned enterprises operating in the EC and the need for tax harmonization

Public and private owned enterprises operating in the EC and the need for tax harmonization ic and private owned enterprises operating in the EC and the need for tax harmonization Guido Van hove, Tragtebel, Brussels of electricity companies that comprises different expert bodies including a group of tax experts. Each representative of the 12 EC Member States in the group of tax experts (at the time of the study, the new Member States Austria, Finland and Sweden did not participate in the group) presented in a uniform way a national report which formed the basis for the comparative study. The first part contains non-tax-related information concerning organization, legal status of the sector and statistics on electricity generation and distribution. The second part supplies a full description of the tax system applicable to companies in the electricity sector, in terms of both direct and indirect taxation. Special attention is paid to exceptional arrangements, both positive and negative. The taxes and parafiscal charges which affect the price of the kWh were divided into two categories. on the one hand, the taxes and parafiscal charges borne by the company which generates, transmits or distributes electricity; on the other hand, the taxes borne directly by the consumer and collected by electricity companies via invoicing. The member countries http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

Public and private owned enterprises operating in the EC and the need for tax harmonization

EC Tax Review , Volume 5 (2) – Jun 1, 1996

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Publisher
Kluwer Law International
Copyright
Copyright © Kluwer Law International
ISSN
0928-2750
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Abstract

ic and private owned enterprises operating in the EC and the need for tax harmonization Guido Van hove, Tragtebel, Brussels of electricity companies that comprises different expert bodies including a group of tax experts. Each representative of the 12 EC Member States in the group of tax experts (at the time of the study, the new Member States Austria, Finland and Sweden did not participate in the group) presented in a uniform way a national report which formed the basis for the comparative study. The first part contains non-tax-related information concerning organization, legal status of the sector and statistics on electricity generation and distribution. The second part supplies a full description of the tax system applicable to companies in the electricity sector, in terms of both direct and indirect taxation. Special attention is paid to exceptional arrangements, both positive and negative. The taxes and parafiscal charges which affect the price of the kWh were divided into two categories. on the one hand, the taxes and parafiscal charges borne by the company which generates, transmits or distributes electricity; on the other hand, the taxes borne directly by the consumer and collected by electricity companies via invoicing. The member countries

Journal

EC Tax ReviewKluwer Law International

Published: Jun 1, 1996

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