From an ethical perspective, all of the material collected and used as part of this study was outside the scope of Directive 2010/63.
The scope of Directive 2013/34/EU should therefore be extended accordingly to branches opened in a Member State by an undertaking which is established outside the Union.
It should be noted that individuals have the right to invoke Directive 98/34/EC before the national courts and, should the court find that a provision falls under the scope of Directive 98/34/EC and that it has not been notified in accordance with that directive, it must refuse to apply that technical regulation.
MEPs will on Wednesday debate and on Thursday vote to widen the scope of the directives on taxing digital businesses operating in the EU.
Article I of the Directive describes the general scope of the Directive, while Article 2 sets out various definitions, which will be integrated into the discussion of the Directive's other provisions.
According to Article 1, the scope of the Directive is as follows: The Directive applies to all payments made as remuneration for commercial transactions.
While Recital 15 currently excludes persons seeking protection on compassionate or humanitarian grounds from the scope of the Directive, the EU could amend the Directive to encompass those applicants.
That should not affect the application of Article 14(1) of Directive 2000/31/EC to such service providers for purposes falling outside the scope of this Directive.
Speaking at a meeting of finance ministers on Wednesday, the European commissioner responsible for taxation, Laszlo Kovacs, said he would propose extending the scope of a directive on the taxation of savings, which applied primarily to bank accounts.
The scope of the Directive "concerns the procedures associated with the granting of authorizations and the conditions attached to such authorizations, for the purpose of providing telecommunications services, including authorizations for the establishment and/or operation of telecommunications networks required for the provision of such services" (Article 1(I)).
