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Tax consultations

Open dialogue involving the European Commission, stakeholders and interested parties helps ensure that existing rules and proposals for new rules are designed to keep pace with the reality of rapid change. This dialogue helps to achieve the regulatory efficiency we need to foster best administrative and legislative practice tailored to meet the needs of business in the European Union in the third millennium.

The Commission is responding to ever-wider use of the Internet by making greater use of Interactive Policy Making (IPM) and similar Internet-based tools as an additional means of evaluating existing EU policies and of conducting consultations on new initiatives. We hope that businesses, consumers and citizens will use these tools wherever possible, to help us to respond faster and more accurately to their needs.

This page provides an access point to consult the list of planned, open and closed tax consultations.  On our website you will also find consultations on customs matters.

For further consultations and discussion fora, please consult "Your Voice in Europe".

 

Planned consultations

Title & descriptionPolicy activityTarget groupLaunching date
 

Open consultations

Title & descriptionPolicy activityTarget groupClosing date
 

Closed consultations

Title & descriptionPolicy activityTarget groupClosing dateResults & follow-up
Cross-border inheritance tax problems within the EUTaxationPublic and businesses03/07/2014Responses
Tax problems faced by EU citizens when active across borders within the EUTaxationPublic and businesses03/07/2014Responses
VAT legislation on public bodies and tax exemptions in the public interestTaxationPublic and businesses25/04/2014 
A 'European Taxpayer's Code'TaxationCitizens, businesses, experts and public administrations17/05/2013Summary report and Responses
Use of an EU Taxpayer Identification Number (TIN)TaxationCitizens, businesses, experts and public administrations17/05/2013Summary report and Responses
Review of existing legislation on VAT reduced rates TaxationCitizens, businesses, experts and public administrations4/01/2013Summary report and Responses
Tax problems linked to cross-border venture capital investment

* In order to read the "Responses" PDF Portfolio, you need the last version of Adobe Reader. It is freely available from http://www.adobe.com/products/reader.html
TaxationCitizens, businesses, experts and public administrations5/11/2012* Responsespdf Choose translations of the previous link 
Consultation on factual examples and possible ways to tackle double non-taxation casesTaxationCitizens, businesses and public administrations30/05/2012Summary reportpdf(183 kB)

Responses from registered organisationspdf(4.82 Mb)

Responses from non-registered organisationspdf(2.26 Mb)
Green Paper on the future of VAT– Towards a simpler, more robust and efficient VAT systemTaxationPublic and businesses31/05/2011Responses and Summary reportpdf(378 kB)
Consultation on Withholding taxes on cross-border dividends– Problems and possible solutionsTaxationPublic and businesses30/04/2011Results
Consultation on Financial Sector Taxation (Financial Transaction Tax and Financial Activity Tax)TaxationPublic and businesses19/04/2011Results and summary reportpdf(18 kB) Choose translations of the previous link 
Consultation on Taxation of cross border interest and royalty payments between associated companiesTaxationPublic and businesses31/10/2010Results and summary reportpdf(114 kB) Choose translations of the previous link 
Consultation on VAT collection procedures in relation to centralised customs clearanceTaxation/CustomsPublic and businesses31/10/2010Summary reportpdf(30 kB) Choose translations of the previous link 
Consultation on possible approaches to tackling cross-border inheritance tax obstacles within the EUTaxationPublic and businesses22/10/2010

Summary reportpdf(40 kB)

Inheritance tax initiative

Consultation on Double Tax Conventions and the Internal Market: factual examples of double taxation casesTaxationPublic and businesses30/06/2010Responses
Summary reportpdf(178 kB) Choose translations of the previous link 
VAT - Review of existing legislation on invoicingTaxationBusinesses19/09/2008Summary reportpdf(29 kB) Choose translations of the previous link 
VAT - Review of existing legislation on VAT reduced ratesTaxationPublic and businesses12/05/2008Summary reportpdf(237 kB) Choose translations of the previous link 
VAT - Optional reverse charge mechanismTaxationTrader and businesses15/10/2007 
Green paper on market-based instruments for environment and related policy purposesTaxationPublic and businesses31/07/2007Summarypdf(104 kB) and list of respondentspdf(74 kB)
Excise duties: Structure and tax rates applied on cigarettes and other manufactured tobaccoTaxationBusiness and Public01/07/2007Responses and Summary
VAT- Possible introduction of a mechanism for eliminating double taxation in individual casesTaxationBusiness and Public31/05/2007Summary Reportpdf(34 kB)
VAT- Modernising the Value Added Tax treatment of vouchers and related issuesTaxationBusiness03/02/2007Summary reportpdf(159 kB) Choose translations of the previous link 
 

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