European Commission 28 September 2011, COMMISSION STAFF WORKING PAPER IMPACT ASSESSMENT

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European Union · · · 28-09-2011

EN EN EUROPEAN COMMISSION Brussels, 28.9.2011 SEC(2011) 1102 final Vol. 4 COMMISSION STAFF WORKING PAPER IMPACT ASSESSMENT Accompanying the document Proposal for a Council Directive on a common system of financial transaction tax and amending Directive 2008/7/EC {COM(2011) 594 final} {SEC(2011) 1103 final} EN 2 EN Annex 3 REVIEW OF CURRENT PRACTICES FOR TAXATION OF FINANCIAL INSTRUMENTS, PROFITS

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