lunedì 15/04/2024 • 06:00
The European Parliament has adopted, with amendments, the European Commission's proposed about the Directive “Faster and safer tax excess relief”, aimed at simplifying the procedures for refunding withholding taxes in the EU for investors.
Ascolta la news 5:03
In June 2023, the European Commission presented a proposal relating to the FASTER system, with the aim of making withholding tax procedures in the EU more efficient and secure, both for cross-border investors and for the tax administrations of the Member States, to the benefit of the EU Capital Markets Union. Last February 28th, the EU Parliament adopted the Directive proposed by the Commission with amendments. The Directive in question, in order to pursue the objective of simplifying the procedures for refunding excess withholding taxes in a cross-border context, aims to: pursue a significant reduction in the times for granting exemption or reimbursement of excess withholding tax; compliance by financial intermediaries with customer verification and reporting obligations with tax administrations; the prevention of tax abuse practices related to withholding tax. The main tools necessary to implement the aforementioned objectives are three: the release of the digital certificate of tax residence; the national register of financial intermediaries; accelerated procedures. Digital certificate of residence In order to strengthen the capa...
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Il Parlamento europeo ha adottato, con emendamenti, la proposta di Direttiva della Commissione Europea c.d. Faster and safer tax excess relief, volta a semplificare le p..
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