Taxation and customs union

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

 There are no consultations planned for the moment. 

 

Open consultations

There are no open consultations for the moment.   

 

Closed consultations

Title & description Policy activity Target group Closing date Results & follow-up
Public consultation on the structures of excise duties applied to alcohol and alcoholic beverages Taxation Business, the public and representatives organisations 11/07/2017  
Public consultation on general arrangements for excise duty - harmonisation and simplification Taxation Business, the public and representatives organisations 04/07/2017  
Public consultation on the functioning of the administrative cooperation and fight against fraud in the field of VAT Taxation Business, the public and representatives organisations 31/05/2017  
Public consultation on the reform of VAT rates Taxation Business, Public and Representative organisations, Member States authorities 20/03/2017 Results
Public Consultation on the Definitive VAT system for Business to Business (B2B) intra-EU transactions on goods Taxation Business, Public and Representative organisations 20/03/2017 Results

Public Consultation on the special scheme for small enterprises under the VAT Directive

Taxation Business, Public and Representative organisations
 
20/03/2017
 
Results
Public consultation on the functioning of mutual assistance between EU Member States for the recovery of taxes Taxation All stakeholders 08.03.2017  
Consultation on Disincentives for advisors and intermediaries for potentially aggressive tax planning schemes Taxation All stakeholders 16/02/2017  
Public consultation on excise duties applied to manufactured tobacco Taxation All stakeholders 16/02/2017  
Public Consultation on reduced VAT rates for electronically supplied publications  Taxation Business, public and representative organisations  19/09/2016 Results
Improving double taxation dispute resolution mechanisms  Taxation  Public and businesses  10/05/2016 Results
Re-launch of the Common Consolidated Corporate Tax Base (CCCTB) Taxation All interested stakeholders 08/01/2016 Results
Modernising VAT for cross-border ecommerce Taxation Business, Public and Representative organisations 18/12/2015 Results
Directive on structures of excise duty on alcohol and alcoholic beverages Taxation Public and businesses 27/11/2015  
Cross-border inheritance tax problems within the EU Taxation Public and businesses 03/07/2014 Responses
Tax problems faced by EU citizens when active across borders within the EU Taxation Public and businesses 03/07/2014 Responses
VAT legislation on public bodies and tax exemptions in the public interest Taxation Public and businesses 25/04/2014  
A 'European Taxpayer's Code' Taxation Citizens, businesses, experts and public administrations 17/05/2013 Summary report and Responses
Use of an EU Taxpayer Identification Number (TIN) Taxation Citizens, businesses, experts and public administrations 17/05/2013 Summary report and Responses
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

Responses from registered organisations

Responses from non-registered organisations
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
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
Consultation on Taxation of cross border interest and royalty payments between associated companies Taxation Public and businesses 31/10/2010 Results and summary report
Consultation on VAT collection procedures in relation to centralised customs clearance Taxation/Customs Public and businesses 31/10/2010 Summary report
Consultation on possible approaches to tackling cross-border inheritance tax obstacles within the EU Taxation Public and businesses 22/10/2010

Summary report

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
VAT - Review of existing legislation on invoicing Taxation Businesses 19/09/2008 Summary report
VAT - Review of existing legislation on VAT reduced rates Taxation Public and businesses 12/05/2008 Summary report
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 and list of respondents
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
VAT- Modernising the Value Added Tax treatment of vouchers and related issues Taxation Business 03/02/2007 Summary report

 

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