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

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

3. 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”

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

5. 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.

6. 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.

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

8. Thank you for your attention!