Page Contents

Policies

  • Personal tax

    While mainly the responsibility of the individual EU countries, the EU helps coordinate some personal tax policies like inheritance, pensions and savings.

  • Company tax

    The EU has rules to prevent double taxation of cross-border companies and initiatives to make the tax treatment of business fairer and fight tax avoidance.

  • Excise duties

    EU rules for excise duties on alcohol, tobacco and energy exist because differences can impede cross-border trade and distort competition.

  • Tax fraud and tax evasion

    The EU provides a framework for member countries to tackle cross-border tax fraud and tax evasion in a coordinated way.

  • Tax cooperation and control

    The EU provides a legal framework for cooperation, information exchange and mutual assistance between EU tax authorities.

  • VAT rules

    The EU sets some basic rules for national VAT, including minimum rates, to ensure the free flow of goods and fair competition in the internal market.

  • Taxation of the financial sector

    A proposed tax on financial transactions is envisaged by 11 EU countries, to ensure the financial sector makes a fair contribution to public finances.

  • Passenger car taxation policy

    Find out about the EU's policy, legal framework, information campaigns and news concerning passenger rights.