Taxation and customs union

Business

Taxation

General information on VAT, VAT Directive by topic, national and EU rules, guidelines, refunds and information on buying cars, buying online and national contact points.

EU rules governing company tax, efforts to remove tax obstacles to cross-border trade, initiatives for small businesses, transfer pricing, harmful tax competition, double taxation conventions and more.

Information on specific taxes applied on alcoholic beverages, manufactured tobacco products and energy products.

Customs

Information on customs agreements with third countries, the World Customs Organisation, and EU enlargement.

EU rules governing procedural aspects related to importing, transit and exporting of goods.

Information on the implementation of customs controls in the areas of security, environmental rules, consumer protection, drugs, money laundering and legislation on the export and return of cultural goods.

In-depth information on EU customs rules, namely the “Union Customs Code” with effect from 1 May 2016.

Information on how customs duties are calculated, the application of the “Common Customs Tariff” and the rules of origin.