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Taxation Documents

Activities in the tax field

 

The yearly reports on activities in the tax field provide a comprehensive overview of legislative and non-legislative measures taken by the Commission.

 

Risk management guide

Compliance Risk Management Guide for tax administrationspdf(730 kB) Choose translations of the previous link 

A Guide on Compliance Risk Management for tax administrations has been developed as an update to the 2006 Risk Management Guide. It was made by tax officials for tax officials, both policy makers and operational staff. It is the outcome of work undertaken by the Fiscalis Risk Management Platform group since 2008.

25/03/2010



Guide on Risk Management for tax administrationspdf Choose translations of the previous link 

pdf(730 kB) Choose translations of the previous link 

A Guide on Risk Management for tax administrations has been developed in order to provide a common foundation for decisions at all management levels within tax administrations. The guide has been prepared by tax officials for tax officials. It is the outcome of work undertaken by a Fiscalis Risk Analysis Project team since 2004.

10/07/2006

Fiscal Blueprints

Fiscal Blueprintspdf(1.23 Mb) Choose translations of the previous link 

These blueprints, drafted jointly by experts of the Commission and EU member states, are practical guidelines laying down clear criteria based on EU best practice, against which a fiscal administration can measure its own operational capacity. They can be used to analyse gaps between the existing situation in individual countries and the blueprint standards. Thus they provide a basis for plans to undertake tax reforms as well as preparations for compliance with international rules and standards.

18/04/2008

VAT

Table of derogations in forcepdf(381 kB) Choose translations of the previous link  On the basis of Article 395 of Directive 2006/112, Member States may be authorised to derogate from the common VAT rules to simplify the procedure for charging the tax or to prevent certain types of tax evasion or avoidance.
31/12/2011
Table of the main deadlines for VAT ratespdf(23 kB) Choose translations of the previous link 

Information document set up following the ECOFIN meeting of 16/11/2004

16/11/2004
VAT rates applicable in the EU Member States

The information document contains the VAT rates applicable in the 25 EU Member States.

 
VAT in the European Union

These country-specific documents contain basic information on the application of VAT in the Member States of the European Union for the use by administrations, business, information networks, etc.

1/03/2012

Excise duties

Excise duty rates

The excise duty rates applicable in the Member States of the European Union are contained in three separate information documents: