EU Member States’ Heads of Tax Administration Meeting “Looking Towards 2025” Thessaloniki, Greece 13 – 14 June 2018

FROM THEORY TO PRACTICE EU LEGISLATION: FROM THEORY TO PRACTICE by Yiannis Tsangaris Commissioner of Taxation Cyprus Tax Department

Implementation of a directive (definition): “implementation indicates different kinds of processes and actions that take place by the introduction of community law in the national system of law”

Chain of processes and actions Preparing and establishing the directive. Transposition of the directive into the national legislation. Implementation and maintenance of the directive.

Preparing and Establishing the directive Time consuming and costly process. Consultation with MS experts. The number of initiatives should be limited. Directives may be unclear; confusing terminology and vague terms.

Transposition of the directive into national legislation Some parts of the directive provisions are hard to transpose. The structure of the national legislation may cause a delay. Connection can create problems.

Policy specific factors. Interpretation problems. Internal problems. Priority of EC directives. The civil servants. Parliament. Deliberate opposition or incapacity? Actors

Thank you for your attention!