The benchmark analyses 12 basic online services for citizens: Income Taxes, Job Search, Social Security Benefits, Personal Documents, Car Registration, Application for Building Permission, Declaration to the Police, Public Libraries, Birth and Marriage Certificates, Enrolment in Higher Education, Announcement of Moving, Health-related Service and 8 online public services for businesses: Social Contribution for Employees, Corporate Tax, VAT, Registration of a New Company, Submission of Data to the Statistical Office, Custom Declaration, Environment-related Permits, Public Procurement.

In this respect, the Commission service has recalled that tax fraud is a form of deliberate evasion of tax which is generally punishable under criminal law, and tax evasion generally comprises illegal arrangements where liability to tax is hidden or ignored[11].

a person liable to tax obtains a reduction in, or an exemption from, tax in one EU country which would give rise to an increase in tax or to liability to tax in the other EU country.

The base of the “business rates” tax is determined for each telecommunications operator by the Valuation Office Agency (VOA), an executive agency of the UK’s central government.

1. if, in one of the cases referred to in Article 2(4), the act on which the European arrest warrant is based does not constitute an offence under the law of the executing Member State; however, in relation to taxes or duties, customs and exchange, execution of the European arrest warrant shall not be refused on the ground that the law of the executing Member State does not impose the same kind of tax or duty or does not contain the same type of rules as regards taxes, duties and customs and exchange regulations as the law of the iss ...[+++]uing Member State.

Given that we already have graduated income tax, we could taken the approach of a tax on income and people could have continued to be taxed directly, even if it means going with a percentage of the tax payable and reducing or even eliminating all tax credits.