New EU safety and security requirements for imports (15/05/2024)
From 3 June 2024, the EU’s new customs safety and security requirements – aimed at better protecting the Single Market and EU citizens – will start applying to maritime and inland waterways carriers. They will have to submit advance cargo information in the form of a complete entry summary declaration (ENS) under the new ICS2 system, before the goods arrive to the EU.
Withholding tax: FASTER initiative to boost cross-border investment and help fight tax fraud (15/05/2024)
The Commission welcomes the agreement (‘general approach’) announced by the Belgian Presidency of the EU Council on the Commission's proposal for a Directive to make withholding tax procedures in the EU more efficient and secure for investors, financial intermediaries and Member State tax administrations.
News Header (30/08/2022)
Lorem ipsum dolor sit amet, consectetur adipiscing elit. Ut ac porttitor dui, vitae cursus sem. Phasellus condimentum malesuada faucibus. Sed gravida tincidunt ex non imperdiet. Sed ut ultrices nunc. Ut porttitor vulputate quam non ultrices.
Fighting VAT fraud through cooperation (15/05/2024)
Thanks to the EU’s Transaction Network Analysis (TNA) tool, cross-border VAT fraud can be detected at a much earlier stage. According to new figures, the anti-fraud network Eurofisc uncovered €14.6 billion in fraudulent transactions in 2023 using the TNA. For the first time this also covers VAT fraud in the transport sector.
New mandate for the Platform for Tax Good Governance (15/05/2024)
The European Commission is currently preparing a new mandate for the Platform for Tax Good Governance – an expert group set up to promote better dialogue between stakeholders and Member States, for more informed policy-making on fair taxation. More information on the relevant Commission Decision and the Call for Applications will be communicated on its official page.
SMEs represent 99% of Europe's businesses. They are central to Europe's economic and social fabric, drive Europe's green and digital transitions and support our long-term prosperity.
New taxation data now available (03/04/2024)
TAXUD’s newly updated data on taxation trends, released in March, confirms a positive momentum for capital taxes.
EU Traders offered online access to the new central PoUS system (03/04/2024)
New Proof of Union Status (PoUS) system phase 1 has been launched by the European Commission, to facilitate a harmonised and integrated process across the EU.
New electronic customs system launched to support easier processes (03/04/2024)
A new release of the Customs Decisions System is now available to implement GUM1. This will enable easier processes for granting and management of the authorisations and monitoring for various guarantees, excluding transit.
Head Office Taxation System for SMEs (03/04/2024)
Join the information webinar on 17 April 2024 to learn more about the European Commission’s proposal for a Head Office Taxation System which would simplify tax obligations for SMEs operating cross-borders.
Registrations are open - Brussels Economic Forum 2024 (08/04/2024)
The wait is over: Registrations for the Brussels Economic Forum on 16 May are now open! #EUBEF24
Consultation on the rules governing tax dispute resolution in the EU (03/04/2024)
Share your feedback on the functioning of the EU’s framework to help resolve cross-border tax disputes for businesses and citizens in relation to double taxation issues.
New phase allows for the interoperability of the EU Excise Movement and Control System (EMCS) and Automated Export System (AES) (13/02/2024)
EMCS is the trans-European system used for the movement of excise goods (tobacco, alcohol and energy products) across the EU. On 13 February, Phase 4.1 was deployed to enhance certain core business functions of EMCS and extend its scope to allow for interoperability with the EU Automated Export System (AES) for export operations.
Launch of the European Ports Alliance Public Private Partnership (31/01/2024)
The Commission and the Belgian Presidency of the Council of the EU, together with Member States, ports authorities, European associations, EU agencies and representatives from customs and law enforcement authorities launched the European Ports Alliance Public Private Partnership in January. The partnership aims to bring all relevant stakeholders together, to form solutions to protect ports from drug trafficking and criminal infiltration.
Updated Compliance Risk Management (CRM) Guide for EU tax administrations (31/01/2024)
The CRM handbook has been recently revised to better position the compliance risk management in the digital era. The guide outlines the pillars of CRM strategies, from influencing taxpayer behaviour, over all CRM process to making optimum use of digitalisation, data, and technology. Download it on our website!
Pillar 2: EU minimum taxation rules went live on 1 January! (31/01/2024)
A minimum rate of effective taxation of 15% for multinational companies active in the EU came into force on 1 January 2024. The new rules formalise the EU's implementation of the so-called ‘Pillar 2' rules agreed as part of the global deal on international tax reform in 2021.
CBAM: Information for EU importers (31/01/2024)
Are you working in the cement, aluminium, fertiliser, iron and steel, hydrogen or electricity sector and involved in ensuring your company’s CBAM compliance? Download the various sectoral factsheets, now available in all EU languages.
Import Control System 2 (ICS2): Information factsheets and video (31/01/2024)
ICS2 safety and security data requirements are being gradually rolled out for maritime and inland waterways, road, and rail imports to the EU from 3 June 2024, starting with maritime and inland waterways shipments. To learn more, consult the factsheets and video available in various languages on our website!
COP28: EU side event on CBAMs and carbon pricing initiatives worldwide (13/12/2023)
Did you miss our side event at this year’s historic COP28? Fear not, the interesting and diverse discussion was recorded and is available to watch online! Our panellists explored our understanding and the implementation of carbon pricing systems worldwide, as well as how CBAMs can inspire further global progress in this area.
Welcome December (13/12/2023)
On behalf of everyone at the Directorate-General for Taxation and Customs Union, we wish all our subscribers a very happy holiday season and a peaceful new year
Pan-Euro-Mediterranean (PEM) agreement will help unlock the full potential for trade in the region (13/12/2023)
On 7 December 2023, the PEM Joint Committee adopted the new and modernised rules of origin that aims to increase trade between the European Union and neighbouring countries in the Pan-Euro-Mediterranean (PEM) region. The rules of origin will be implemented as of 1 January 2025 and will modernise all preferential trade agreements among the 24 PEM trading partners by making the relevant ‘rules of origin' in those agreements more flexible and business-friendly.
Safety and security changes in the transportation of goods by sea, road and rail to the EU (13/12/2023)
The European Union’s new customs pre-arrival safety and security system – Import Control System 2 (ICS2) – will introduce a new process for entry of goods by maritime and inland waterways, road and rail in the EU as of 3 June 2024. Affected businesses will be required to prepare in advance for ICS2 and connect to the system within a time-limited deployment window.
DG TAXUD takes to the airwaves (14/12/2023)
Searching for some interesting listens over the holiday period? Look no further than two great new podcasts featuring TAXUD Directors Maria Elena Scoppio and Benjamin Angel. In her podcast with the Jacques Delors Institute’s series on ‘Re-thinking Europe’, Maria Elena delves into the rationale behind and the next steps for the EU’s CBAM. Over on the Bruegel Sound of Economics podcast, Benjamin discussed the state of play on the global tax deal ahead of the EU’s implementation of the so-called ‘Pillar 2’ minimum effective taxation rules at the end of this year.
Re-thinking Europe with Maria Elena Scoppio
The Sound of Economics with Benjamin Angel
EU and Norway to continue cooperation in combating VAT fraud (13/12/2023)
This month, the Commission and Norway successfully completed negotiations to amend the EU-Norway agreement on administrative cooperation, recovery assistance and combating fraud in the field of VAT, paving the way for final EU adoption and signature. The aim is to align the EU-Norway agreement with the latest amendments of the EU legislation on VAT administrative cooperation introduced after its conclusion in 2018.
New report shows that 86 million fake items were detained in the EU in 2022 (13/12/2023)
Approximately 86 million fake items were detained in the European Union in 2022 at the EU external border and in the internal market, according to a joint report issued last month by the European Union Intellectual Property Office (EUIPO) and the European Commission. The estimated value of fake items detained in the EU amounted to over €2 billion, an increase of approximately 3% in 2022 compared to 2021.
COP28 - EU side-event on the role of Carbon Border Adjustment Mechanisms in promoting carbon pricing initiatives worldwide (Saturday, 9 December) (05/12/2023)
Join us this Saturday for the European Commission’s side-event at COP28 on the role of Carbon Border Adjustment Mechanisms in promoting carbon pricing initiatives worldwide!
Transfer pricing has long been seen as a tool used by companies, especially multinationals, to reduce their tax liability. But what is it? And how does the EU plan to tackle inconsistencies at national level that can cause problems such as profit shifting, tax avoidance and litigation in the EU? Find out from the interview below with Marc Clercx, Lukas Seemann and Mauro Faggion, the experts in charge of developing new draft legislation proposed by the European Commission back in September.
#TaxMix2050: Look back at the 2023 EU Tax Symposium (07/11/2023)
This year’s EU Tax Symposium took place on 24-25 October 2023. High level speakers, panellists and participants contributed to discussions on a wide range of topics under the theme "The future of taxation in the EU: challenges ahead and changes needed". Did you miss this year’s event or would you like to re-watch some of the speeches and discussions? Check below for all links and videos related to the event. And see you next year for the EU Tax Symposium 2024!
VAT Gap: Progress made in VAT compliance in 2021, though losses remain considerable (07/11/2023)
Most EU Member States made progress in the enforcement of VAT compliance in 2021, according to the 2023 VAT Gap report released by the European Commission. The annual study shows that Member States lost around €61 billion in VAT in 2021, compared to €99 billion in 2020. Download the full report from our website!
EU Recognition of Customs Academic Programmes: Applications Now Open (07/11/2023)
Did you know that the European Commission awards a prestigious Certification of Recognition to academic programmes of excellence that equip students with the optimal Customs competency standards? New applications for the EU Customs Certificate of Recognition should be submitted by January 2024!
Fair taxation: Member States update EU list of non-cooperative tax jurisdictions (07/11/2023)
On 17 October 2023, EU Member States dacided to add three jurisdictions – Antigua and Barbuda, Belize and Seychelles – to the EU list of non-cooperative jurisdictions for tax purposes.
Behavioural taxation: a Friends of Europe podcast with Maria Elena Scoppio (09/11/2023)
Behavioural taxation is gaining prominence as a tool to help counter activities that can have a negative effect on society. But what role should such taxes play in the tax mix? Fresh from the EU Tax Symposium, DG TAXUD’s Director for Indirect Taxation and Tax Administration, Maria Elena Scoppio, recently took part in a Friends of Europe podcast to discuss the issue.
Intellectual Property Rights (IPR): Transition to the mandatory use of electronic Applications for Action (eAFAs) coming to an end (07/11/2023)
Intellectual Property Right holders and their representatives are from now on invited to submit only electronic applications for action (eAFAs) to customs through the IP Enforcement Portal (IPEP) or national portals in Germany, Italy and Spain.
Call for applications: new CBAM informal expert group (07/11/2023)
The European Commission has published a call for application for members of a new informal expert group to provide advice and expertise on certain elements of the implementation of the Carbon Border Adjustment Mechanism (CBAM). Applications are sought from among organisations such as European business associations, NGOs and think tanks. The deadline to submit applications is 30 November 2023.
