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 & description	Policy activity	Target group	Launching date

Open consultations

Title & description	Policy activity	Target group	Closing date
A 'European Taxpayer's Code'	Taxation	Citizens, businesses, experts and public administrations	17/05/2013
Use of an EU Taxpayer Identification Number (TIN)	Taxation	Citizens, businesses, experts and public administrations	17/05/2013

Closed consultations

Title & description	Policy activity	Target group	Closing date	Results & follow-up
Review of existing legislation on VAT reduced rates	Taxation	Citizens, businesses, experts and public administrations	4/01/2013	Summary 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	Taxation	Citizens, businesses, experts and public administrations	5/11/2012	* Responses
Consultation on factual examples and possible ways to tackle double non-taxation cases	Taxation	Citizens, businesses and public administrations	30/05/2012	Summary report(179 Kb) Responses from registered organisations(4.59 Mb) Responses from non-registered organisations(2.15 Mb)
Green Paper on the future of VAT– Towards a simpler, more robust and efficient VAT system	Taxation	Public and businesses	31/05/2011	Responses and Summary report(369 Kb)
Consultation on Withholding taxes on cross-border dividends– Problems and possible solutions	Taxation	Public and businesses	30/04/2011	Results
Consultation on Financial Sector Taxation (Financial Transaction Tax and Financial Activity Tax)	Taxation	Public and businesses	19/04/2011	Results and summary report(18 Kb)
Consultation on Taxation of cross border interest and royalty payments between associated companies	Taxation	Public and businesses	31/10/2010	Results and summary report(111 Kb)
Consultation on VAT collection procedures in relation to centralised customs clearance	Taxation/Customs	Public and businesses	31/10/2010	Summary report(29 Kb)
Consultation on possible approaches to tackling cross-border inheritance tax obstacles within the EU	Taxation	Public and businesses	22/10/2010	Summary report(39 Kb) Inheritance tax initiative
Consultation on Double Tax Conventions and the Internal Market: factual examples of double taxation cases	Taxation	Public and businesses	30/06/2010	Responses Summary report(173 Kb)
VAT - Review of existing legislation on invoicing	Taxation	Businesses	19/09/2008	Summary report(29 Kb)
VAT - Review of existing legislation on VAT reduced rates	Taxation	Public and businesses	12/05/2008	Summary report(232 Kb)
VAT - Optional reverse charge mechanism	Taxation	Trader and businesses	15/10/2007
Green paper on market-based instruments for environment and related policy purposes	Taxation	Public and businesses	31/07/2007	Summary(101 Kb) and list of respondents(73 Kb)
Excise duties: Structure and tax rates applied on cigarettes and other manufactured tobacco	Taxation	Business and Public	01/07/2007	Responses and Summary
VAT- Possible introduction of a mechanism for eliminating double taxation in individual cases	Taxation	Business and Public	31/05/2007	Summary Report(33 Kb)
VAT- Modernising the Value Added Tax treatment of vouchers and related issues	Taxation	Business	03/02/2007	Summary report(155 Kb)

Taxation

Customs

Tax consultations

Planned consultations

Open consultations

Closed consultations

Archives