Taxation and customs union

Infringements & Case-law



If a Member State does not respect EU law, the European Commission can start a so-called infringement procedure in order to make it comply.

These procedures are started either on the basis of an internal investigation by the Commission or following complaints from citizens, businesses or other stakeholders.

Enforcement of EU law is one of the core responsibilities of the European Commission's Directorate General for Taxation and Customs Union.

More information on the Infringement procedure
Commission decisions on Tax and Customs Infringements
Archive of cases before 2017



More information on judgements from the European Court of Justice on tax and customs matters.