Taxation and customs union

Recommendations in the tax field

This page contains recommendations in the area of taxation. In contrast to directives, regulations and decisions, recommendations have no binding force.

Commission Recommendation 2011/856/EU

Commission Recommendation of 15 December 2011 regarding relief for double taxation of inheritances.

C (2009) 7924

Commission Recommendation of 19.10.2009 on withholding tax relief procedures

See also the press release (IP/09/1543 ), the frequently asked questions (MEMO/09/462 ) and the study by Commission services.

COM (2007) 839-1

Recommendation for a COUNCIL DECISION concerning the accession of Bulgaria and Romania to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises

Commission Recommendation 2000/789/EC

Commission Recommendation of 29 November 2000 setting out guidelines for the authorisation of warehousekeepers under Council Directive 92/12/EEC in relation to products subject to excise duty.

Council Recommendation 94/79/EC

Recommendation on the taxation of certain items of income received by non-residents in a Member State other than that in which they are resident.