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Baris 70:
[[Berkas:European_Union_international_couples_property_regime.svg|jmpl|<small>{{legend|#0088cc|Negara anggota UE yang bertisipasi}}{{legend|#ff6666|Negara UE yang tidak berpartisipasi}}</small>|263x263px]]
====Pengelolaan harta pasangan internasional====
Pada Juni 2016, Dewan UE memberi wewenang kepada 18 negara anggota untuk memulai kerja sama tertingkatkan di bidang yurisdiksi, hukum yang berlaku dan pengakuan serta penegakan keputusan pada pengelolaan harta pasangan internasional. Pengelolaan harta perkawinan dan konsekuensi harta dari pasangan yang terdaftar.{{sfnp|European Union|2016a}} Kemudian dilaksanakan kerja sama tertingkatkan melalui Regulasi (EU) 2016/1103 untuk pasangan yang sudah menikah dan Regulasi (EU) 2016/1104 untuk pasangan terdaftar, keduanya akan sepenuhnya berlaku mulai 29 Januari 2019.{{sfnp|European Union|2016b}}{{sfnp|European Union|2016c}}
Regulasi yang berhubungan dengan pengelolaan harta pasangan internasional memberikan aturan yang jelas dalam kasus perceraian atau kematian dan mengakhiri proses paralel dan mungkin bertentangan di berbagai negara anggota, misalnya pada kekayaan atau rekening bank. Regulasi ini berlaku di 17 negara: Belgia, Bulgaria, Republik Ceko, Jerman, Yunani, Spanyol, Prancis, Kroasia, Italia, Luksemburg, Malta, Belanda, Austria, Portugal, Slovenia, Finlandia, Swedia.{{sfnp|European Commission|2018b}}
Baris 85:
Pada bulan September 2011, Komisi Eropa mengusulkan [[pajak]] transaksi keuangan (''{{lang|en|financial transaction tax/FTT}}'') yang diselaraskan untuk UE. Usulan tersebut berfokus pada transaksi keuangan yang dilakukan oleh lembaga keuangan. Usulan kerangka kerja ''{{lang|en|FTT}}'' menetapkan pajak yang berlaku untuk semua pasar, semua instrumen (saham, obligasi, derivatif , dll.), dan semua pelaku sektor keuangan (bank, bank bayangan, manajer aset, dll.). Tujuannya untuk memastikan perlakuan yang sama terhadap lembaga keuangan, produk, dan pasar di UE, sekaligus meminimalkan distorsi potensial di berbagai segmen pasar dan mengurangi risiko penghindaran pajak, substitusi instrumen keuangan, dan relokasi.{{sfnp|Hemmelgarn|Nicodème|Tasnadi|Vermote|2016|p=221-222}}
Setelah usulan dipublikasikan, kelompok kerja di Dewan Menteri yang mewakili pemerintah negara-negara anggota membahas usulan tersebut. Namun, pada pertengahan 2012, tidak ada kesepakatan bulat di tingkat Dewan. Meskipun demikian, sejumlah negara anggota menyatakan keinginan yang kuat untuk terus maju melalui prosedur kerja sama tertingkatkan. Pada akhir Oktober 2012, Komisi menerima permintaan untuk melaksanakan kerja sama yang ditingkatkan di bidang ''{{lang|en|FTT}}'' dari 11 Negara Anggota (Belgia, Jerman, Estonia, Yunani, Spanyol, Prancis, Italia, Austria, Portugal, Slovenia, dan Republik Slovakia). Negara-negara anggota meminta untuk diizinkan untuk memperkenalkan sistem umum ''{{lang|en|FTT}}'' di bawah kerja sama tertingkatkan, berdasarkan ruang lingkup dan tujuan dari usulan awal Komisi. Komisi menganalisis permintaan tersebut untuk memastikan kompatibilitasnya dengan hukum UE, juga dengan mempertimbangkan kepentingan negara anggota yang tidak berpartisipasi. Komisi menyimpulkan bahwa semua ketentuan hukum untuk kerja sama tertingkatkan yang diatur oleh Perjanjian telah dipenuhi.{{sfnp|Hemmelgarn|Nicodème|Tasnadi|Vermote|2016|p=226}} Pada 22 Januari 2013 [[Dewan Uni Eropa|Dewan]] mengeluarkan keputusan otorisasi pada 11 negara anggota untuk melaksanakan kerja sama tertingkatkan di bidang pajak transaksi keuangan,{{sfnp |Council|2013a}} setelah Parlemen Eropa memberikan persetujuannya.{{sfnp|Hemmelgarn|Nicodème|Tasnadi|Vermote|2016|p=227}} Pada tanggal 14 Februari 2013, Komisi mengadopsi Proposal untuk [[Direktif (Uni Eropa)|Direktif]] Dewan tentang penerapan kerja sama tertingkatkan di bidang ''{{lang|en|FTT}}'' bersama dengan evaluasi dampak yang direvisi.{{sfnp|Hemmelgarn|Nicodème|Tasnadi|Vermote|2016|p=228}}
Pajak transaksi keuangan akan memperkuat Pasar Tunggal ''{{lang|en|Single Market}}'' dengan mengurangi pendekatan nasional yang berbeda-beda untuk pajak transaksi keuangan dan akan memastikan bahwa sektor keuangan memberikan kontribusi yang adil dan substansial terhadap pendapatan publik. Diskusi sedang berlangsung antara negara anggota yang berpartisipasi. Pada 2018, tercatat 10 negara Anggota yang berpartisipasi dalam ''{{lang|en|FTT}}'' (Belgia, Jerman, Yunani, Spanyol, Prancis, Italia, Austria, Portugal, Slovenia, Slovakia).{{sfnp|European Commission|2018b}}
Baris 107:
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