Additional tools
Taxation Documents
New risk management guide
Compliance Risk Management Guide for tax administrations (730 Kb)  |
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 | |
Fiscal Blueprints
| Fiscal Blueprints(1.23 Mb) |
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 | |
Taxation Trends in the European Union
| Taxation Trends in the European Union |
This report contains a detailed statistical and economic analysis of the tax systems of the Member States of the European Union and Norway. The data are presented within a unified statistical framework, which makes it possible to assess the heterogeneous national tax systems on a fully comparable basis. For further information. |
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| 22/06/2009 | ||
The EU's Tax Policy
| The EU's Tax Policy(268 Kb) |
Tax policy is a symbol of national sovereignty and part of a country's overall economic policy, helping finance public spending and redistribute income. In the European Union, responsibility for tax policy mainly lies with the Member States, who may delegate some of it from central to regional or local level, depending on the constitutional or administrative structure of government. |
| 30/09/2006 | |
Other tax 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. |
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| 08/03/2012 | ||
| Guide on Risk Management for tax administrations(570 Kb) |
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 | |
| 'Taxes in Europe' database |
This database contains detailed information on all main taxes currently in force in the Member States of the European Union. |
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| 15/05/2007 | ||
VAT
| Table of derogations in force(149 Kb) | 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. |
| 31/12/2007 | |
| Table of the main deadlines for VAT rates(23 Kb) |
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. |
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| 1/09/2006 | ||
| VAT in the European Union |
These country-specific documents contain basic information on the application of VAT in the 25 Member States of the European Union for the use by administrations, business, information networks, etc. |
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| 30/09/2004 | ||
Excise duties
| Excise duty rates |
The excise duty rates applicable in the Member States of the European Union and the two Candidate Countries (Bulgaria and Romania) are contained in three separate information documents:
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| 1/07/2006 | ||