European Union - Commission
- European Union
- L. Pakarinen
- European Taxation, 2013 (Volume 53), No 4
- 20 March 2013
On 14 February 2013, the Commission adopted a proposal for a Council directive implementing enhanced cooperation in the area of financial transaction tax (FTT) (the Proposal). Details of the Proposal, which mirrors the scope and objectives of the original FTT proposal put forward by the Commission in September 2011 (the 2011 Proposal), are summarized below.