The European Commission has proposed a tax on revenues raised from certain digital activities. However, this is essentially a political gesture with only weak economic foundations.
Instead of comprehensive re-examination of the Energy Taxation Directive, the European Commission is examining whether ETD should continue the exemptions and lower tariffs for specific products.
As a general rule, local governments are exempt from VAT in the EU. Thus, VAT is not payable on the tax-financed consumption of municipalities and other local governments, at least when the services are produced in-house.
Google Android is usually described as a mobile operating system – the software that links mobile hardware with applications and thus enables users to operate their smartphones in an effective way.
For a number of years now, the use of the glyphosate molecule as a herbicide has been controversial to the point that the member states of the EU could not reach an agreement about it until recently.
Widespread automation is often named as the greatest long-term threat to human employment. But Europe’s immediate job market problems are of a different sort: regulatory, structural and demographic.