European Commission 25 October 2005, Implementation of the community Lisbon programme - Communication from the Commission to the Council and the European Parliament - The Contribution of Taxation and Customs Policies to the Lisbon Strategy

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This Commission Communication (COM(2005) 532 final), issued pursuant to the Community Lisbon Programme, sets out the contribution of EU taxation and customs policies to the renewed Lisbon Strategy's objectives of growth and employment. Key measures include the development of a Common Consolidated Corporate Tax Base (CCCTB) by 2008, simplification of VAT compliance obligations through a one-stop-shop mechanism, targeted removal of cross-border corporate tax barriers (including cross-border loss relief, transfer pricing documentation, and abolition of capital duty), modernisation of customs legislation through an eCustoms framework, and a strategy against counterfeiting. The Communication further addresses R&D tax incentives, energy and environmental taxation, and anti-fraud coordination, with the Commission identifying specific legislative proposals and Communications to be presented between 2005 and 2008.AI