Taxation


The different taxation systems in Europe are an important barrier for SMEs to use the internal market and recent studies have shown that on average SMEs have to pay higher taxes than big companies. Furthermore, tax instruments play an important role as regards the attractivity of undeclared work and shadow economy, problems which concerns especially SMEs. Main issues for UEAPME are:

  • Simplification of VAT obligations in order to reduce administrative burdens
  • Reduction of compliance cost for company taxation systems through harmonised tax base or Home State Taxation
  • Reduced VAT rates for labour intensive services as instrument to fight undeclared work

Position papers

-  June 2017: UEAPME position paper on VAT SME Scheme

-  April 2017: UEAPME position on VAT reverse charge

-  March 2017: UEAPME position on the VAT for e-commerce package

-  October 2016: UEAPME position on the VAT Action Plan

-  20/04/2016: SMEs in the new VAT Action Plan

-  February 2014: UEAPME Position Paper on proposal of a “Standard VAT Return”

-  January 2013: UEAPME position on the EU Commission’s proposal to introduce a quick reaction mechanism for fighting VAT fraud

-  January 2013: UEAPME reply to the European Commission Consultation paper “Review of existing legislation on VAT reduced rates”

-  December 2006: UEAPME open letter to Mr Peer Steinbrück, German Federal Minister of Finance, on the “VAT package” standstill at the Economic and Financial Affairs Council

-  December 2006: UEAPME Offener Brief zur Blockierung des “Mehrwertsteuerpakets” im ECOFIN-Rat

-  July 2004: European Taxation Policy for SMEs (EN)

-  July 2004: European Taxation Policy for SMEs (DE)

-  July 2004: European Taxation Policy for SMEs (IT)

-  October 2003: UEAPME statement on the occasion of the Hearing in European Parliament of reduced VAT rates

-  July 2003: UEAPME’s comments on European Commissions Report on Experimental application of a reduced rate of VAT to certain labour intensive services

-  July 2003: Commentaires relatifs au rapport de la Commission Européenne sur l’ application expérimentale d’un taux réduit de TVA sur certains services à haute densité de main d’ oeuvre

-  July 2003: Commento al Rapporto della Commissione Europea Applicazione sperimentale della riduzione dell’aliquota IVA nel settore dei servizi ad alta intensità lavorativa

-  March 2003: UEAPME’s position paper on "Home State taxation for SMEs"

-  March 2003: UEAPME’s Rome Declaration on European Taxation Policy

-  April 2002: UEAPME Position on Consolidated Corporate Tax Base

-  June 2001: UEAPME Position on Energy Tax Reduction for Energy Intensive Companies

-  May 2001: UEAPME position on the proposal for a Council Directive relating to the value added tax arrangements applicable to certain electronically supplied services (COM(2000) 349 final)

Press releases

-  16/03/2011: Common tax base good in principle but EU plans are too complex, say SMEs

-  10/03/2009: Council’s green light to reduced VAT rates ends years of legal uncertainty

-  07/07/2008: Commission proposal on reduced VAT rates must now be put into practice

-  07/04/2008: Taxation rules a key barrier to cross-border trade for SMEs

-  05/12/2007: Council’s political agreement on VAT package a boon for SMEs

-  05/07/2007: Commission takes sensible stance on reduced VAT rates

-  14/12/2006: Incoming German Presidency should unlock “VAT package” stalemate

-  01/02/2006: Agreement on reduced VAT rates scheme ends damaging uncertainty

-  25/01/2006: VAT deal falls foul of narrow-minded Member States

-  18/01/2006: VAT: Overdue decision on reduced rates cannot be postponed again

-  10/01/2006: Home State Taxation scheme would remove painful compliance costs

-  13/12/2005: M&S loophole strengthens the case for common corporate tax base

-  06/12/2005: EcoFin procrastination on VAT will dent consumer confidence

-  05/10/2005: Harmonising company tax will reduce crippling cross-border compliance costs

-  08/06/2005: Failure to agree reduced VAT scheme puts jobs at risk

-  20/05/2005: Agreement on extending reduced VAT scheme a matter of urgency

-  01/03/2005: Home state taxation experiment crucial to reducing costs for SMEs

-  08/12/2004: Reduced VAT rates for labor-intensive sectors: 5 Member States blocking solution to help SMEs fight shadow economy

-  14/09/2004: Company taxation: SMEs welcome decision to set up work group, demand involvement of SME representatives

-  14/09/2004: Imposition des sociétés: les PME font bon accueil à la décision de mettre sur pied un groupe de travail mais demandent l’implication des representants PME

-  10/09/2004: European Tax Survey shows usefulness of Home State Taxation for SMEs

-  23/07/2004: UEAPME urges Member States to support Commission’s ideas on consolidated tax base and Home State taxation

-  23/07/2004: L’ UEAPME demande aux Etats Membres de soutenir les idées de la Commission sur une taxe de base consolidée et l’imposition selon les règles de l’état d’origine

-  21/06/2004: UEAPME welcomes deal on EU constitution but regrets failure to oust unanimity rule for tax issues

-  11/06/2004: "Support Commission’s Home State Taxation system", SMEs tell Finance Ministers

-  18/12/2003: UEAPME welcomes European Commission’s support for Home State Taxation schemes and reduced VAT rates experiment

-  26/11/2003: SMEs exasperated by Commissioner Bolkenstein’s refusal to propose extension to reduced VAT rate experiment

-  30/10/2003: UEAPME urges ECOFIN to prolong reduced VAT experiment until agreement on Commission’s proposal is reached

-  17/09/2003: UEAPME: lack of progress regarding reduced VAT proposal putting EU economy in danger

-  03/07/2003: UEAPME says Commission ignored positive results of reduced VAT rate experiment in its report

-  24/06/2003: MEP Karas and UEAPME make joint call on upcoming Inter Governmental Conference for extension of QMV

-  24/06/2003: M. Karas, membre du Parlement Européen et l’ UEAPME en appellent conjointement à la prochaine Conférence Intergouvernementale pour l’extension du vote à la majorité qualifiée

-  27/05/2003: European Convention: UEAPME condemns Praesidium’s decision to propose unanimity voting for tax issues

-  27/05/2003: Convention Européenne: L’ UEAPME réprouve la décision du Présidium qui propose le vote à l’unanimité pour les questions fiscales

-  27/05/2003: European Convention: UEAPME condemns Praesidium’s decision to propose unanimity voting for tax issues

-  10/03/2003: European SMEs put forward solutions for incoherencies in EU’s tax system

-  10/03/2003: Les PME européennes avancent des solutions pour les incohérences du système fiscal au sein de l’Union Européenne

-  08/03/2003: European Convention: European SMEs want extension of Qualified Majority Voting

-  08/03/2003: Convention Européenne: Les PME européennes souhaitent un recours plus fréquent au vote à la majorité qualifiée

-  07/02/2003: European Convention has to enable tax reforms

-  07/02/2003: La Convention Européenne doit permettre des réformes fiscales

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