Taxation and customs union


AAD Accompanying Administrative Document
ACP African, Caribbean and Pacific Countries
APA Advance Pricing Arrangement
ARC AAD Reference Code
ASEAN Association of the South East Asian Nations
ATA Carnet ATA (temporary admission)
ATMs Autonomous trade measures
ATR Anticipated Transit Record
BOI Binding Origin Information
BPR Business Prototype
BTI Binding Tariff Information
C2007 Customs 2007 Programme
CCBT Common Consolidated Base Taxation
CCC Community Customs Code
CCIP Customs Code Implementing Provisions
CCT Common Customs Tariff
CEEC Central and Eastern Europe Countries
CFC Controlled Foreign Company
CIOTA Committee of International Organisations of Tax Administrations
CN Combined Nomenclature
CO Certificate of Origin
DTA/DTC Double Taxation Agreement/Double Taxation Convention
e-AAD Electronic Administrative Accompanying Document
EATR Effective Average Tax Rate
EBTI European Binding Tariff Information
EC European Community
ECG Excise Contact Group
ECICS European Customs Inventory of Chemical Substances
ECJ European Court of Justice
ECOFIN Council of Economics and Finance Ministers
ECP EMCS Computerisation Project
EDI Electronic Data Interchange
EEA European Economic Area
EEIG European Economic Interest Grouping
EFTA European Free Trade Association
EMCS Excise Movement and Control System
EMTR Effective Marginal Tax Rate
EP European Parliament
ESC Economic and Social Committee
ESS Excise System Specification
EU European Union
EU CIT EU Corporate Income Tax
F07 Fiscalis 2007
FA Formulary Apportionment
FESS Functional Excise System Specification
FTA Free Trade Agreement
GSP Generalised System of Preferences
HS Harmonized System
IAS International Accounting Standards
IBFD International Bureau of Fiscal Documentation
ICARUS Contact Group for Airports (Frankfurt, Rome Fiumicino, Roissy C.D.G., Schiphol, Zaventem, Ruzyne, Sofia, Heathrow)
IFRS International Financial Reporting Standards
IOTA Intra-European Organisation of Tax Administations
IPR Inward Processing Relief
IRU International Road Union
JTPF EU Joint Transfer Pricing Forum
MAGHREB Morocco, Algeria and Tunisia
MAP Mutual Agreement Procedure
MFN Most Favoured Nation
NAFTA North American Free Trade Agreement
NCTS New Computerised Transit System
OCT Overseas Countries and Territories
ODYSSUD Contact Group for Southern Ports (Barcelona, Koper, Leixoes, Marseille, Piraeus, Trieste)
OECD Organisation for Economic Co-operation and Development
OJ Official Journal of the European Union
PFIC Passive Foreign Investment Company
PSS Phasing and Scope Specification
RALFH Contact group for Northern Ports (Rotterdam, Antwerpen, Le Havre, Felixstowe, Hamburg
SAD Single Administrative document
SCE European Cooperative Society (Societas Cooperativa Europaea)
SE European Company (Societas Europaea)
SEED System of Exchange of Excise Data
SME Small or Medium Enterprise
TAD Transit Accompanying Document
TCP Transit Computerisation Project
TESS Technical Excise System Specification
TIN Tax Identification Number
UCITs Undertakings for Investment in Transferable Securities
UNECE United Nations Economic Commission for Europe
VAT Value Added Tax
VIES VAT Information Exchange System
WCO World Customs Organisation
WTO World Trade Organisation