Taxation and Customs Union - European Commission

General Information

• EU tax policy strategy
• Economic analysis of Taxation
• Taxation Trends in the European Union
• Taxation papers series
• Economic studies
• Taxation and Qualified Majority Voting
• Information documents
• Reports on activities in the tax field
• Taxes in Europe database
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• Conferences and other events
• Brussels Tax Forum
• European Academic Tax Thesis Award
• Tax incentives for education and training
• What taxation for a low carbon economy?

Personal Tax

• General Overview
• Taxation of savings
• Rules applicable
• Legal Bases
• Savings Directive Review
• Contact points
• Pensions
• Dividend taxation
• Cross-border workers
• Double taxation conventions
• Workshop

Company Tax

• General Overview
• Key documents
• Common tax base
• Home State Taxation
• Transfer pricing in the EU context
• Transfer pricing forum
• Transfer pricing and the Arbitration Convention
• Harmful tax competition
• Parents-Subsidiary Directive
• Mergers directive
• Interests and Royalties directive
• Double taxation conventions
• Workshop
• Conferences and other events

Excise duties on alcohol, tobacco and energy

• General Overview
• Alcoholic beverages
• Legislation
• Rates
• Studies and reports
• Tobacco products
• Legislation
• Rates
• Studies and reports
• Energy products
• Legislation
• Rates
• Studies and reports
• Alternative energy
• Aircraft fuel
• Common provisions
• Legislation
• Studies and reports
• What is EMCS
• EMCS info services
• EMCS in practice
• Legislation
• EMCS Computerisation Project

Other taxes

• Passenger car taxation
• Possible contribution on airline tickets
• Canary Islands
• Dock dues in French overseas departments

Tax Co-operation, control and anti-fraud

• General Overview
• Tax recovery
• Mutual assistance
• Direct tax directive on mutual assistance
• New VAT administrative co-operation Regulation
• Excise duty Regulation
• Savings taxation
• Excise products - EMCS
• Fiscalis Programme
• Fiscalis 2013 Programme
• What is Fiscalis 2013
• Participating in Fiscalis
• Reference documents
• Combating tax fraud

VAT

• Key documents
• Legislation recently adopted
• Legislation proposed
• Communications
• Table of derogations
• VAT committee
• Reports published
• Public consultations
• Miscellaneous articles
• How VAT works
• Exemptions
• Rates
• Special Schemes
• VAT on services
• VAT on insurance and financial services
• Labour-intensive services
• 2nd hand goods
• Distance selling
• E-Services
• Traders
• VAT in the Community
• Declaration obligations
• Invoicing rules
• Intra Community supplies
• E-Commerce
• VAT refunds
• VAT rates
• Checking a VAT number - database
• Starting a business
• Consumers
• VAT rates
• Buying goods in other Member States
• Buying motor vehicles
• Mail order and distance purchasing
• E-Commerce
• Control and Anti-Fraud
• New administrative co-operation regulation
• Combating tax fraud
• Conferences and other events

Consultations -- Get involved!

• Tax consultations
• Customs consultations

International affairs

• Enlargement
• Third Countries
• ASEAN
• Canada
• China
• Hong Kong
• India
• Japan
• Korea
• United States of America
• World Customs Organization

Travellers

• Travelling in Europe
• Entering the EU
• Leaving the EU
• Within the EU

Info by EU Country

• EU 15
• EU 12 (new Member States)

Enforcing your rights

Legislation

• Legislation in force
• Taxation
• Customs
• Proposals
• Taxation
• Customs
• Case law
• Recommendations

Infringements

• General information
• Commission policy
• Infringement cases
• by policy area
• by country
• Case Law

Publications

• Commission information documents
• Taxation documents
• Customs documents
• Communications and reports
• Taxation
• Customs
• Commission services papers
• Taxation working papers
• Other taxation papers
• Studies
• Archives
• Videos

eLearning

• General Overview
• VAT Directive
• EORI
• SASP
• AEO
• NetAgrex
• Car Search
• Container examination
• Drug Precursor Control

Archive

• News archive
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• Newsflash : Website Update

Links

• Tax sites
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Glossary

• Tax glossary
• Customs glossary
• Acronyms

About us

• Welcome and mission statement
• Organisation chart
• Commission Work programme
• Speeches
• 2008
• 2007
• 2006
• 2005
• About this site
• Personal Data Protection

Online Databases

• AEO
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• Quota
• SEED On Europa
• Surveillance
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• TARIC
• Taxes in Europe
• Transit - Customs Offices
• Transit - MRN
• VIES

Tenders & Grants

• Calls for tenders
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FAQ

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