Supreme Court considers that Box 3 taxation is still contrary to the ECHR and drafts compensation scheme
The Supreme Court concluded that tax assessments must be reduced so that only the actual return is taxed in Box 3, and it also provides rules for determining the actual return.
On Friday, January 27, 2023 a draft bill was published that must introduce a temporary levy on the market revenues from inframarginal electricity production.
The European Green Deal suggests that well-designed tax reforms can boost economic growth and help reduce greenhouse gas emissions by ensuring an effective carbon pricing.
