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Lucha contra el fraude fiscal: comunidado de la Comisión al Parlamento Europeo

The European Commission has published last 6th of December an Action Plan to strengthen the fight against tax fraud and tax evasion, in a short, medium and long term. We highlight the following proposals:

Better use of existing instruments and Commission initiative to be progressed:

  • New framework for administrative cooperation.
  • Closing savings taxation loopholes.
  • Draft anti-fraud and tax cooperation agreement.
  • VAT fraud and reverse charge mechanism.
  • Recommendation regarding measures intended to encourage third countries to apply minimum standards of good governance in tax matters..
  • Recommendation on aggressive tax planning.
  • Standard forms for exchange of information in the field of taxation.
New initiatives and actions to be developed:
  • Promote the standard of automatic exchange of information in international fora and the EU IT tools (short term).
  • A European taxpayer’s code (short term).
  • Develop computerised format for automatic exchange of information (medium term).
  • Use of an EU Tax Identification Number (TIN) (medium term).
  • Create a one-stop-shop approach in all Member States (medium term).
  • Develop mutual direct access to national databases (long term).




We take the opportunity to provide you with the latest information affecting real estate in several countries, contributed to the GGI brochure by our colleagues and ourselves (page 6), of which we point out the following articles:

  • French capital gains tax for individuals: 34,5% for Europeans (19% capital gains tax rate plus 15,5% social charges) and 48,3% for non-Europeans (33,3% tax rate plus 15,5% social charges), and 65,5% for those based in a tax haven (50% tax rate plus 15,5% social charges). To be deducted from the sale proceeds before payment is passed over.
  • High value UK residential property (above £2m) held within structures: an annual charge on the property will be applicable as of April 2013
  • Spousal joint tenancy in U.S. real property can cause U.S. Gift Tax: focusing on the U.S. federal tax issues related to the source of funds used for the purchase.

For further details, please check the link below: